The real sticking point between NFL referees and league officials was the National Football League’s desire to begin transferring the officiating personal from defined benefit to defined contribution plans. The referees objected, and pointed to the amount of revenue generated each year by the gridiron industry in their fight to keep the defined benefit plans. Team owners countered that a very small percentage of part-time employees in the United States are offered any employer–sponsored plans at all—whether a pension or 401(k). The NFL also noted that its office workers had already been moved to the 401(k) model. The debacle with poor officiating by replacement refs ensued according to a recent story at www.advisorone.com.