Employer · plans filed under one EIN
Office of the Commissioner of Baseball
New York, NY · Arts, entertainment and recreation
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances.
Office of the Commissioner of Baseball, based in New York, New York, sponsors 4 retirement plans with 100 or more participants: 1 defined contribution and 3 defined benefit. Together they reported 12,185 participant records and $882M in net assets.
The largest is Minor League Players Pension Plan, a defined benefit pension plan with 7,578 participants. A person can be counted in more than one plan, so the participant total is a count of records rather than of people.
Employer contributions across the plans were $31.8M and participant contributions $22.0M in the latest plan years; benefits paid were $36.1M. Schedule C compensation reported to service provider organisations totalled $1.6M.
Combined net assets moved from $138M in 2009 to $882M in 2024 (up 538%). Plan mergers and spin-offs show up here as steps in the series.
Plans
| Plan | Kind | Plan year | Participants | Net assets | Per participant | Employer / active | Sch. C compensation |
|---|---|---|---|---|---|---|---|
| Minor League Players Pension Plan | defined benefit pension plan | 2024 | 7,578 | $20.7M | $2,730 | $1,255 | $312K |
| Major League Baseball 401(k) Plan and Trust | 401(k) plan | 2024 | 2,813 | $397M | $141,306 | $5,543 | $74K |
| Major League Baseball - Office Employees Plan | defined benefit pension plan | 2024 | 1,667 | $316M | $189,854 | $34,351 | $716K |
| The American and National Leagues of Professional Baseball Clubs Retirement Income Plan for Umpires | defined benefit pension plan | 2024 | 127 | $147M | $1,156,765 | $12,500 | $456K |
| US median, plan year 2024: DC plans $53,102 per participant, $2,175 employer contribution per active participant; DB plans $86,221 and $10,244. | |||||||
Trend by plan year
| Plan year | Plans | Participant records | Net assets | Employer contributions | Participant contributions |
|---|---|---|---|---|---|
| 2024 | 4 | 12,185 | $882M | $31.8M | $22.0M |
| 2023 | 4 | 12,807 | $778M | $33.5M | $18.0M |
| 2022 | 4 | 12,890 | $639M | $39.6M | $15.4M |
| 2021 | 4 | 12,678 | $832M | $40.6M | $13.2M |
| 2020 | 4 | 12,661 | $777M | $36.5M | $13.2M |
| 2019 | 4 | 12,626 | $657M | $6.8M | $12.4M |
| 2018 | 4 | 12,324 | $564M | $32.6M | $4.6M |
| 2017 | 4 | 10,729 | $542M | $37.1M | $4.3M |
| 2016 | 4 | 10,695 | $461M | $33.8M | $4.5M |
| 2015 | 4 | 12,415 | $421M | $25.0M | $4.6M |
| 2014 | 4 | 12,282 | $419M | $27.3M | $4.5M |
| 2013 | 4 | 10,696 | $352M | $22.9M | $3.9M |
| 2012 | 4 | 10,027 | $280M | $27.4M | $2.7M |
| 2011 | 4 | 9,677 | $238M | $33.1M | $2.6M |
| 2010 | 4 | 9,262 | $205M | $17.1M | $2.6M |
| 2009 | 3 | 5,668 | $138M | $18.3M | $0 |
History of the plans listed above, in the years each filed the full Form 5500 with 100 or more participants. Plans that have since terminated are not included.
Service providers
| Organisation | Services reported | Plans | Compensation reported |
|---|---|---|---|
| SEI Investments Management Corp. | Investment management | 3 | $834,027 |
| Willis Towers Watson US LLC | Actuarial | 3 | $357,387 |
| Morgan, Lewis & Bockius LLP | Legal | 3 | $123,436 |
| U.S. Bank National Association | Trustee (bank, trust company, or similar financial institution) | 3 | $85,600 |
| Grant Thornton LLP | Accounting (including auditing) | 3 | $84,365 |
| Strategic Advisors, Inc. | Investment advisory (plan) | 1 | $74,427 |
| Fidelity Investments Institutional | Participant loan processing | 1 | $0 |
Organisations paid $5,000 or more by any of these plans, from Schedule C. Individuals are not shown.
Questions and answers
How many retirement plans does Office of the Commissioner of Baseball have?
4 plans with 100 or more participants filed Form 5500 under its employer identification number for the latest plan years: Minor League Players Pension Plan, Major League Baseball 401(k) Plan and Trust, Major League Baseball - Office Employees Plan and The American and National Leagues of Professional Baseball Clubs Retirement Income Plan for Umpires. Smaller plans and plans filed under a subsidiary's number are not grouped here.
How much does Office of the Commissioner of Baseball contribute to its plans?
$31,779,896 in employer contributions across these plans in their latest plan years, about $7,870 per active participant record. Form 5500 reports totals and not the match or accrual formula.
Who provides services to these plans?
Schedule C filings name SEI Investments Management Corp., Willis Towers Watson US LLC, Morgan, Lewis & Bockius LLP and U.S. Bank National Association and others. Only organisations paid $5,000 or more by a plan are listed on Schedule C.
Where does this come from?
Form 5500 annual reports filed with the Department of Labor's EFAST2 system, from the EBSA research files, with filings received through 24 Aug 2026. Figures are as filed and may be amended.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, public domain, with filings received through 24 Aug 2026. Plans are grouped by the sponsor's employer identification number exactly as filed; a company that files under several EINs appears as several employers. See the methodology and corrections.