DC is a binary dependent variable equal to 1 when a plan is a DC plan and 0 when it is a DB plan.1 Tg is a vector of binary variables for plan size according to membership. Jj is a vector of binary variables representing each of the jurisdictions in which plans can be registered. Public is a binary variable equal to 1 for a public-sector plan and 0 for the private sector. Sf represents the proportion of women pension plan members, and Ii is a binary variable representing different industries. Industries were identified according to North American Industry Classification System (NAICS) two-digit codes.2 The high number of size variables allows the best consideration of the effect of members and their numbers on the probability of a plan being defined contribution.