Most public employees in the United States, including members of Utah Retirement Systems, receive their primary retirement benefit through a Defined Benefit Plan rather than a Defined Contribution Plan.  Because in some states there is an active effort to alter – or even close – Defined Benefit Plans, we believe it is critically important that you understand the fundamental differences between the two types of plans.  These reports provide information on research and analysis of Defined Benefit and Defined Contribution Plans.

• URS Issues Paper: Conversion from a DB Plan to a DC Plan
• Defined Contribution Experience in the Public Sector, by Mark C. Olleman
• DB and DC Plans: A History, Market Overview and Comparative Analysis, by Stephen P. McCourt
• List of Advantages and Disadvantages for DB and DC Plans , by Gabriel, Roeder, Smith & Co.
• NASRA White Paper: Myths and Misperceptions of Defined Benefit and Defined Contribution Plans
• The Value of Defined Benefit Plans, The American Academy of Actuaries
• The Value of Your Defined Benefit Pension Plan
• Defined Benefit Plans (DB) vs. Defined Contribution Plans (DC)
• Defined Benefit (DB) and Defined Contribution (DC) Questions