Matching Form 5500 Employee Benefit Plan Filings by Employer

This document is about analyzing the interaction between pension and welfare benefit plans over the years 2005-2011 using Form 5500 filings. It explores the likelihood of employers that sponsor defined contribution or defined benefit pension plans to also offer long-term disability benefits or life insurance, and the effect of replacements of defined benefit plans by defined contribution plans on welfare offerings. The analysis is limited by filing exemptions and data constraints, but finds that employers became more likely over time to offer both pension and welfare plans, and that employers partially compensated for defined benefit plan freezes through expanded defined contribution plans, higher contributions, and increased sponsorship of life insurance, long-term disability, and health benefits.