Dual receipt of disabled-worker benefits under OASDHI and workers' compensation.

payments axe financed by SUB funds covermg temporary and permanent layoffs The estunates of contrlbutlons and benefits m the employee-benefit plan series are based, for the most part, on reports by private msurante COlllp*IU*S and other nongovernment agencies Contrlbutlons under msured pension plans are on a net basis, with dlvldends and refunds deducted Contrlbutlons under nonmsured plans are, for the most part, on 8. gross basis, and refunds appear as benefit payments Data on contnbutlons, benefits, and reserves under msured plans are adlusted to exclude tax-sheltered annultms and the self-employed The number of beneficmrles under pension plans refers to only those persons recewmg perlodlc payments at the end of the year. The retwement benefit amounts under nonmsured plans m&de (1) refunds of employee contrlbutlons to mdwlduals ulthdrammg from the plans before retlrement and before accumulatmg vested deferred rights, (2) payment of the unpaid amount of employee contrlbutlons to survivors of penstoners who die before recewmg retirement benefits equal to their contributions, and (3) lumpsum payments made under deferred profit-sharmg plans Because the data for these estunates do not permit dlstmctlon between such lump-sum benefits and monthly retmement benefits, precise data on average monthly or annual retuement benefit amounts cannot be derwed. Estnnates of per capita contrlbutlons are dewed by dwdmg total annual contrlbutlons by the average number of employees covered durmg the year