Pension Integration:

How Large Defined Benefit Plans Coordinate Benefits With Social Security

HRD-86-118BR: Published: Jul 21, 1986. Publicly Released: Jul 21, 1986.

Additional Materials:


Office of Public Affairs
(202) 512-4800

Pursuant to a congressional request, GAO provided information on how often individuals' company pension benefits are coordinated with social security benefits, or integrated.

GAO found that: (1) changing integration rules could affect many workers and require many employers to modify plan provisions; (2) over 50 percent of large defined-benefit plans coordinate their benefits with social security benefits; and (3) over 50 percent of members of defined-benefit plans belonged to integrated plans. GAO also found that, of the large defined benefit plans, 34 percent used the offset method, 22 percent were step-rate plans, and 1 percent used the pure excess method.

Oct 1, 2018

Jun 4, 2018

May 22, 2018

May 21, 2018

May 17, 2018

Mar 7, 2018

Mar 5, 2018

Feb 21, 2018

Jan 8, 2018

Looking for more? Browse all our products here