The National Compensation Survey (NCS) provides comprehensive measures of compensation cost trends, as well as incidence and detailed provisions of employee benefit plans. This bulletin presents estimates of the incidence and key provisions of selected employee benefit plans. Estimates presented are on benefits for civilian workers-workers in private industry and in state and local government-by various employee and employer characteristics. For the purposes of the NCS, Federal Government, agricultural, and household workers, and workers who are selfemployed, are excluded.