Employer · plans filed under one EIN
United States Steel Corporation and Affiliated Cos.
Pittsburgh, PA · Manufacturing
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.
4 retirement plans with 100 or more participants file Form 5500 under United States Steel Corporation and Affiliated Cos.'s employer identification number (Pittsburgh, Pennsylvania). Their latest filings total 44,527 participant records and $6.96B in net assets.
The largest is United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), a defined benefit pension plan with 23,108 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 $45.4M and participant contributions $99.8M in the latest plan years; benefits paid were $769M. Schedule C compensation reported to service provider organisations totalled $4.0M.
Combined net assets moved from $7.22B in 2009 to $6.96B in 2024 (down 4%). 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 |
|---|---|---|---|---|---|---|---|
| United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) | defined benefit pension plan | 2024 | 23,108 | $3.91B | $169,042 | — | $2.5M |
| Uss 401(k) Plan for Usw-Represented Employees | 401(k) plan | 2024 | 14,426 | $1.37B | $95,215 | $563 | $973K |
| United States Steel Corporation Savings Fund Plan for Salaried Employees | 401(k) plan | 2024 | 5,287 | $1.62B | $305,918 | $12,968 | $424K |
| Big River Steel 401(k) Plan | 401(k) plan | 2024 | 1,706 | $63.6M | $37,277 | $2,964 | $95K |
| 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 | 44,527 | $6.96B | $45.4M | $99.8M |
| 2023 | 4 | 45,662 | $7.14B | $45.7M | $100M |
| 2022 | 4 | 46,603 | $6.60B | $42.4M | $97.0M |
| 2021 | 3 | 47,313 | $8.29B | $35.8M | $83.1M |
| 2020 | 3 | 66,852 | $8.34B | $21.1M | $71.4M |
| 2019 | 3 | 71,568 | $7.73B | $44.2M | $84.3M |
| 2018 | 3 | 74,558 | $6.99B | $41.4M | $81.2M |
| 2017 | 3 | 77,971 | $8.07B | $114M | $72.5M |
| 2016 | 3 | 81,958 | $7.57B | $153M | $69.0M |
| 2015 | 3 | 87,490 | $7.48B | $38.8M | $85.5M |
| 2014 | 3 | 86,221 | $7.30B | $1.3M | $64.7M |
| 2013 | 3 | 97,087 | $8.44B | $185M | $96.1M |
| 2012 | 3 | 101,552 | $7.71B | $176M | $96.7M |
| 2011 | 3 | 104,736 | $7.37B | $172M | $86.9M |
| 2010 | 3 | 107,099 | $7.61B | $160M | $78.2M |
| 2009 | 3 | 106,979 | $7.22B | $151M | $68.4M |
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 |
|---|---|---|---|
| Evolution Credit Opportunity Fund | Investment management | 1 | $1,937,857 |
| Fidelity Investments Institutional | Participant loan processing | 3 | $803,129 |
| Strategic Advisors, Inc. | Investment advisory (plan) | 3 | $475,847 |
| Recp Fund IV, LP | Investment management | 1 | $188,777 |
| Nepc, LLC | Consulting (general) | 2 | $160,252 |
| Sre Opportunity Fund IV, LP | — | 1 | $132,455 |
| Rockpoint Real Estate Fund V LP | Investment management | 1 | $91,871 |
| Resolution Real Estate Fund IV | Investment management | 1 | $83,166 |
| Hatteras Venture Partners VI LP | — | 1 | $74,320 |
| Buck Global LLC | Consulting (general) | 1 | $52,258 |
| Evolution Credit Partners Trade | Investment management | 1 | $13,663 |
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 United States Steel Corporation and Affiliated Cos. have?
4 plans with 100 or more participants filed Form 5500 under its employer identification number for the latest plan years: United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), Uss 401(k) Plan for Usw-Represented Employees, United States Steel Corporation Savings Fund Plan for Salaried Employees and Big River Steel 401(k) Plan. Smaller plans and plans filed under a subsidiary's number are not grouped here.
How much does United States Steel Corporation and Affiliated Cos. contribute to its plans?
$45,416,236 in employer contributions across these plans in their latest plan years, about $2,490 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 Evolution Credit Opportunity Fund, Fidelity Investments Institutional, Strategic Advisors, Inc. and Recp Fund IV, LP 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.