Industry · Form 5500 business code 237210
Land Subdivision: retirement plans
Plans whose sponsor entered this principal business activity code on Form 5500.
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. The business code is chosen by the filer from the list in the Form 5500 instructions.
For plan year 2024, 32 retirement plans in land subdivision with 100 or more participants filed Form 5500: 32 defined contribution and 0 defined benefit. They reported 23,154 participant records and $1.59B in net assets, counting every plan on the form.
The median defined contribution plan held $48,696 per participant, below the national median of $53,031, and its employer put in $2,060 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $162 per participant against $123 nationally.
Employers contributed $32.8M and participants $64.8M during the year, and the plans paid out $112M in benefits.
In 2009 the same group numbered 48 plans with $443M; by 2024 it was 32 plans (down 33%) and $1.59B (up 260%). From plan year 2023 the 100-participant line counts participants with account balances, which moved many plans to the short form.
Medians compared with all US plans
| Median plan, plan year 2024 | Industry: DC | US: DC | Industry: DB | US: DB |
|---|---|---|---|---|
| Net assets per participant | $48,696 | $53,031 | — | $86,234 |
| Employer contributions per active participant | $2,060 | $2,174 | — | $10,244 |
| Schedule C compensation per participant | $162 | $123 | — | $344 |
| Schedule C compensation, share of net assets | 0.34% | 0.26% | — | 0.42% |
| Administrative expenses per participant | $129 | $116 | — | $527 |
Medians across plans with 100 or more participants (29 DC and 0 DB plans with a Schedule H here). Fee medians cover plans reporting an amount. DC: defined contribution, such as 401(k) and 403(b). DB: defined benefit pension.
Distribution of DC plans
| Measure | 25th percentile | Median | 75th percentile | Plans |
|---|---|---|---|---|
| Net assets per participant | $29,376 | $48,696 | $125,573 | 29 |
| Employer contributions per active participant | $1,309 | $2,060 | $3,606 | 28 |
| Schedule C compensation per participant | $88.34 | $162 | $285 | 25 |
| Administrative expenses per participant | $65.46 | $129 | $270 | 29 |
Trend by plan year
| Plan year | Plans 100+ | Participants | Net assets | Employer contributions | Participant contributions | Median DC assets / participant | Median DC Sch. C / participant |
|---|---|---|---|---|---|---|---|
| 2024 | 32 | 23,154 | $1.59B | $32.8M | $64.8M | $48,696 | $162 |
| 2023 | 35 | 28,878 | $1.57B | $39.3M | $78.7M | $76,512 | $178 |
| 2022 | 45 | 32,778 | $1.33B | $39.9M | $78.1M | $27,892 | $102 |
| 2021 | 45 | 28,904 | $1.51B | $31.4M | $71.2M | $38,480 | $135 |
| 2020 | 47 | 27,499 | $1.28B | $32.5M | $61.8M | $39,747 | $131 |
| 2019 | 45 | 27,626 | $1.10B | $30.9M | $61.2M | $44,907 | $118 |
| 2018 | 43 | 23,005 | $860M | $23.9M | $54.8M | $37,394 | $110 |
| 2017 | 44 | 22,703 | $877M | $21.0M | $50.2M | $40,246 | $98.87 |
| 2016 | 38 | 20,843 | $731M | $19.5M | $46.4M | $41,842 | $79.76 |
| 2015 | 37 | 18,947 | $634M | $18.0M | $43.5M | $37,504 | $65.62 |
| 2014 | 38 | 20,015 | $688M | $14.9M | $41.2M | $32,876 | $59.35 |
| 2013 | 36 | 18,743 | $669M | $11.7M | $37.1M | $35,420 | $47.79 |
| 2012 | 39 | 20,189 | $570M | $10.7M | $34.4M | $30,444 | $52.54 |
| 2011 | 40 | 17,070 | $489M | $7.3M | $32.5M | $28,101 | $58.39 |
| 2010 | 42 | 18,126 | $519M | $8.2M | $33.5M | $29,526 | $51.65 |
| 2009 | 48 | 20,794 | $443M | $11.0M | $30.2M | $23,548 | $46.77 |
Plan year is the year in which the plan year began. The drop in large plans from 2023 follows a rule change: the 100-participant line now counts participants with account balances, so many plans moved to the short form.
Provider share
Service provider organisations named most often on the Schedule C of the 32 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 32 largest by participants of 32 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Agc Retirement Savings Plan | Associated General Contractors of Georgia, Inc. | GA | DC | 6,583 | $227M | $34,478 | $1,231 | $166 |
| Smith Packett Med-Com, LLC 401(k) Retirement Plan | Smith Packett Med-Com, LLC | VA | DC | 2,900 | $6.4M | $2,215 | — | $109 |
| Holding Company of the Villages, Inc. Employees Savings Plan | Holding Company of the Villages, Inc. | FL | DC | 2,381 | $100M | $42,169 | $1,111 | $124 |
| Russell Lands 401(k) Retirement Savings/profit Sharing Plan | Russell Lands, Inc. | AL | DC | 830 | $20.6M | $24,864 | $1,438 | $121 |
| Brent Scarbrough & Company Employee Stock Ownership Plan | Brent Scarbrough & Company, Inc. | GA | DC | 772 | $519M | $672,036 | $1,511 | — |
| Olympia / Fandango / Legends 401(k) Plan | Olympia Companies, LLC | NV | DC | 743 | $9.8M | $13,209 | $375 | $45.28 |
| Southern Land Company Retirement Plan | Redwood-Slc Holdings, LLC | TN | DC | 686 | $33.4M | $48,696 | $3,520 | $298 |
| F.H. Paschen Companies Retirement Savings Plan | FHP Management, Inc. | IL | DC | 632 | $50.6M | $80,103 | $1,425 | $45.80 |
| The Cafaro Company Retirement Savings Trust and Plan | The Cafaro Company | OH | DC | 606 | $17.8M | $29,376 | $806 | $191 |
| Graniterock 401(k) Plan | Granite Rock Company | CA | DC | 550 | $133M | $241,333 | $7,083 | $185 |
| Stavola Management Co., Inc. 401(k) Plan | Stavola Management Co., Inc. | NJ | DC | 464 | $32.9M | $70,823 | $2,986 | $128 |
| DNT Construction 401(k) Retirement Plan | DNT Construction, LLC | TX | DC | 418 | $15.1M | $36,194 | $2,200 | $162 |
| River Birch LLC 401(k) Profit Sharing Plan & Trust | River Birch LLC | LA | DC | 397 | $8.7M | $21,816 | $1,592 | $76.97 |
| MGC Contractors, Inc. 401(k) Plan | MGC Contractors, Inc. | AZ | DC | 375 | $17.8M | $47,539 | $1,329 | $160 |
| SPS New England, Inc. Profit Sharing/retirement Plan | SPS New England, Inc. | MA | DC | 368 | $42.6M | $115,839 | — | $198 |
| MGC Contractors, Inc. Employee Stock Ownership Plan | MGC Contractors, Inc. | AZ | DC | 355 | $43.6M | $122,712 | $9,164 | — |
| Mycon General Contractors, Inc. Pension Plan | Mycon General Contractors, Inc. | TX | DC | 334 | $10.4M | $31,022 | $1,841 | $69.27 |
| Childress Klein Properties, Inc. 401(k) Plan | Childress Klein Properties, Inc. | NC | DC | 267 | $57.7M | $216,239 | $3,977 | $17.37 |
| Caruso Management Company 401(k) Retirement Savings Plan and Trust | Caruso Management Company, Ltd. | CA | DC | 235 | $29.5M | $125,573 | $3,862 | $435 |
| Impact Housing US 401(k) Plan | Impact Housing US LLC | CA | DC | 233 | $471K | $2,022 | $0 | — |
| Rhodes Management Services, LLC 401(k) Plan | Rhodes Management Services, LLC | TX | DC | 232 | $5.8M | $25,170 | $1,963 | $81.95 |
| Jurgensen Companies Salaried Retirement Plan | John R. Jurgensen & Associated Companies | OH | DC | 228 | $67.6M | $296,673 | $11,368 | $349 |
| Healthier You, Financial Wellness 401(k) Plan | Titan Development and Investments, Inc. | MN | DC | 221 | $6.1M | $27,613 | $1,250 | $285 |
| Q&D Construction LLC Retirement Plan | Q&D Construction LLC | NV | DC | 206 | $18.9M | $91,884 | $3,305 | — |
| Mayacama Golf Club, LLC 401(k) Profit Sharing Plan and Trust | Mayacama Golf Club, LLC | CA | DC | 201 | — | — | — | — |
| Merus 401(k) Retirement Savings Plan | Merus Corporation | OH | DC | 197 | $25.7M | $130,478 | $2,156 | $504 |
| Northwest Contracting, Inc. 401(k) Plan | Northwest Contracting, Inc. | ND | DC | 193 | $7.8M | $40,289 | $890 | $210 |
| SPS New England, Inc. Employee Stock Ownership Plan | SPS New England, Inc. | MA | DC | 189 | −$1.8M | — | $24,661 | — |
| Panattoni Development Company, Inc. 401(k) Plan | Panattoni Development Company, Inc. | CA | DC | 189 | $40.9M | $216,308 | $5,654 | $551 |
| The Keith Corporation 401(k) Plan | Keith & Keith, Ltd. | NC | DC | 161 | $21.2M | $131,589 | $2,462 | $561 |
| River Holding Company Retirement Plan | River Holding Company | WI | DC | 142 | $10.2M | $71,633 | $2,226 | $88.34 |
| DHM Design Corp. ESOP/401(K) Plan | DHM Design Corporation | CO | DC | 114 | — | — | — | — |
By plan size
By state
Questions and answers
How many retirement plans are there in land subdivision?
32 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 72 pension plans on the full form. Smaller plans file Form 5500-SF and are counted separately where shown.
What is the typical 401(k) balance in land subdivision?
The median defined contribution plan reported $48,696 in net assets per participant (middle half of plans: $29,376 to $125,573); nationally it was $53,031. This is a plan-level average that includes former employees, not a typical person's balance.
What do employers contribute in land subdivision?
The median defined contribution plan received $2,060 in employer contributions per active participant, against $2,174 nationally. Plans with no employer contribution are included at zero.
What are average 401(k) fees in land subdivision?
Among defined contribution plans that report any Schedule C compensation, the median was $162 per participant and 0.34% of net assets (nationally $123 and 0.26%). Schedule C leaves out fund expense ratios and fees the employer pays, so it understates total cost.
Where does this come from?
Form 5500 annual reports in the EBSA research files, with filings received through 24 Aug 2026. Medians are computed by this site across plans with 100 or more participants.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, public domain, with filings received through 24 Aug 2026. Totals count every pension plan on the full form; medians and the plan list cover plans with 100 or more participants. See the methodology.