Industry · Form 5500 business code 312110
Soft Drink & Ice Mfg: 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.
90 retirement plans in soft drink & ice mfg with 100 or more participants filed Form 5500 for plan year 2024 (72 defined contribution, 18 defined benefit). All Form 5500 pension filers in the group reported 399,067 participant records and $30.0B in net assets.
The median defined contribution plan held $52,491 per participant, close to the national median of $53,031, and its employer put in $1,861 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $83.77 per participant against $123 nationally.
Employers contributed $663M and participants $663M during the year, and the plans paid out $2.94B in benefits.
In 2009 the same group numbered 155 plans with $16.5B; by 2024 it was 90 plans (down 42%) and $30.0B (up 81%). 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 | $52,491 | $53,031 | $54,593 | $86,234 |
| Employer contributions per active participant | $1,861 | $2,174 | $2,619 | $10,244 |
| Schedule C compensation per participant | $83.77 | $123 | $306 | $344 |
| Schedule C compensation, share of net assets | 0.19% | 0.26% | 0.46% | 0.42% |
| Administrative expenses per participant | $88.01 | $116 | $306 | $527 |
Medians across plans with 100 or more participants (71 DC and 18 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 | $30,022 | $52,491 | $67,974 | 71 |
| Employer contributions per active participant | $1,171 | $1,861 | $3,496 | 71 |
| Schedule C compensation per participant | $54.10 | $83.77 | $141 | 69 |
| Administrative expenses per participant | $56.98 | $88.01 | $153 | 69 |
Trend by plan year
| Plan year | Plans 100+ | Participants | Net assets | Employer contributions | Participant contributions | Median DC assets / participant | Median DC Sch. C / participant |
|---|---|---|---|---|---|---|---|
| 2025partial | 10 | 13,298 | $661M | $26.5M | $50.3M | $50,542 | $107 |
| 2024 | 90 | 399,067 | $30.0B | $663M | $663M | $52,491 | $83.77 |
| 2023 | 89 | 423,382 | $29.8B | $539M | $606M | $47,862 | $81.41 |
| 2022 | 97 | 417,957 | $28.5B | $1.11B | $558M | $41,522 | $81.47 |
| 2021 | 101 | 403,512 | $36.1B | $997M | $488M | $55,036 | $94.64 |
| 2020 | 104 | 397,776 | $34.9B | $851M | $456M | $49,690 | $73.91 |
| 2019 | 107 | 394,358 | $32.0B | $930M | $447M | $45,003 | $74.02 |
| 2018 | 107 | 405,498 | $28.7B | $499M | $436M | $40,152 | $88.16 |
| 2017 | 109 | 420,441 | $32.4B | $1.90B | $437M | $45,836 | $66.27 |
| 2016 | 105 | 426,894 | $28.6B | $849M | $423M | $38,303 | $64.50 |
| 2015 | 106 | 449,868 | $27.9B | $762M | $420M | $39,773 | $61.74 |
| 2014 | 109 | 461,286 | $29.2B | $682M | $385M | $42,011 | $63.51 |
| 2013 | 118 | 472,165 | $28.2B | $290M | $386M | $41,038 | $58.02 |
| 2012 | 126 | 472,442 | $20.6B | $1.13B | $371M | $31,408 | $54.35 |
| 2011 | 134 | 429,225 | $22.9B | $2.18B | $355M | $28,752 | $55.46 |
| 2010 | 140 | 473,106 | $21.2B | $923M | $453M | $26,906 | $57.84 |
| 2009 | 155 | 490,864 | $16.5B | $1.25B | $429M | $21,999 | $39.45 |
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 88 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 88 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Pepsico, Inc. Employees Retirement Plan H | Pepsico, Inc. | NY | DB | 85,189 | $4.20B | $49,271 | — | $261 |
| Pepsico Employees Retirement Plan I | Pepsico, Inc. | NY | DB | 55,326 | $6.82B | $123,315 | $24,958 | $318 |
| The Coca-Cola Company Pension Plan | The Coca-Cola Company | GA | DB | 48,892 | $3.84B | $78,640 | — | — |
| Keurig DR Pepper 401(k) Plan | Keurig DR Pepper Inc. | TX | DC | 26,131 | $1.90B | $72,529 | $3,271 | $48.20 |
| The Coca-Cola Company 401(k) Plan | The Coca-Cola Company | GA | DC | 20,371 | $3.79B | $185,946 | $5,541 | — |
| Coca-Cola Consolidated, Inc. 401(k) Plan | Coca-Cola Consolidated, Inc. | NC | DC | 17,812 | $1.06B | $59,768 | $2,090 | $83.77 |
| The Coca-Cola Bottlers' Association 401(k) Retirement Savings Plan | The Coca-Cola Bottlers Association | GA | DC | 16,979 | $962M | $56,633 | $2,012 | $77.77 |
| Coca-Cola Bottling Company United, Inc. 401(k) Plan | Coca-Cola Bottling Company United, Inc. | AL | DC | 11,630 | $610M | $52,413 | $2,712 | $76.71 |
| Coca-Cola Southwest Beverages 401(k) Plan | Coca-Cola Southwest Beverages LLC | TX | DC | 10,383 | $589M | $56,730 | $2,566 | $53.74 |
| Bluetriton Brands, Inc. 401(k) Savings Plan | Bluetriton Brands, Inc. | CT | DC | 8,582 | $470M | $54,728 | $5,913 | $59.77 |
| Swire Coca-Cola 401(k) Plan | Swire Pacific Holdings Inc. | UT | DC | 7,904 | $414M | $52,431 | $2,814 | $84.75 |
| Soft Drink and Brewery Workers Union Local 812 Retirement Fund | Board of Trustees Soft Drink and Brewery Workers | NY | DB | 7,674 | $973M | $126,827 | $1,953 | $384 |
| Primo Retirement Savings Plan | Primo Water Holdings Inc. | FL | DC | 6,713 | $372M | $55,361 | $1,438 | $76.51 |
| The Refresco USA 401(k) Savings & Retirement Plan | Refresco Beverages US Inc. | FL | DC | 5,858 | $217M | $37,012 | $1,592 | $70.33 |
| Pepsi Bottling Ventures 401(k) Plan | Pepsi Bottling Ventures LLC | NC | DC | 3,683 | $220M | $59,651 | $2,142 | $114 |
| Coca Cola Beverages Northeast, Inc. Incentive Savings Plan | Coca-Cola Beverages Northeast, Inc. | NH | DC | 3,525 | $400M | $113,519 | $4,044 | $169 |
| Chesterman Company 401(k) Profit Sharing Plan | Chesterman Company | IA | DC | 2,446 | $128M | $52,491 | $1,677 | $187 |
| Buffalo Rock Co. 401(k) Retirement Plan | Buffalo Rock Company | AL | DC | 2,380 | $124M | $52,066 | $1,145 | $172 |
| Coca-Cola Consolidated, Inc. Bargaining Employees Pension Plan | Ccbcc Operations LLC | NC | DB | 2,358 | $54.6M | $23,163 | $3,928 | $23.21 |
| Pepsi-Cola Bottlers Standing-In-The-Future 401(k) Multiple Employer Plan | Pepsi-Cola Bottlers Standing-In-The-Future 401(k) Multiple Employer | MD | DC | 2,313 | $125M | $54,152 | $1,664 | $399 |
| Admiral Beverage Corporation 401(k) Plan | Admiral Beverage Corporation | WY | DC | 2,279 | $169M | $73,960 | $4,778 | $54.10 |
| Reddy Ice LLC 401(k) Plan | Reddy Ice LLC | TX | DC | 2,256 | $46.6M | $20,644 | $1,026 | $139 |
| Coca-Cola Consolidated, Inc. Bargaining Employees 401(k) Plan | Ccbcc Operations LLC | NC | DC | 2,194 | $33.8M | $15,411 | $314 | $47.16 |
| Polar Beverages Retirement Plan | Polar Corp. | MA | DC | 2,176 | $102M | $47,071 | $651 | $123 |
| Coca-Cola Bottling Company United, Inc. Retirement Plan | Coca-Cola Bottling Company United, Inc. | AL | DB | 2,159 | $214M | $99,279 | $0 | $452 |
| CC1 Limited Partnership Retirement & Savings Plan Partnership Retirement & Savings Plan | CC1 Limited Partnership | PR | DC | 2,073 | $60.7M | $29,290 | $584 | $59.23 |
| G & J Pepsi-Cola Bottlers, Inc. Employees' Pension Plan | G & J Pepsi-Cola Bottlers, Inc. | OH | DB | 2,018 | $94.7M | $46,915 | $2,527 | $104 |
| Beverage Distribution Savings Plan | Beverage Distribution Center, Inc. | NJ | DC | 1,822 | $206M | $112,891 | $3,936 | $102 |
| Abarta, Inc. Deferred Compensation 401(k) Savings Plan for Non-Union Employees | Abarta, Inc. | PA | DC | 1,722 | $104M | $60,394 | $1,354 | $80.81 |
| C. C. Clark, Inc. 401(k) Plan | C. C. Clark, Inc. | KY | DC | 1,697 | $73.6M | $43,387 | $1,394 | $44.11 |
| Retirement Plan for the Bottling Employees of Swire Pacific Holdings Inc. and Its Affiliates | Swire Pacific Holdings Inc. and Its Affiliates | UT | DB | 1,673 | $209M | $124,859 | $5,455 | $306 |
| G & J Pepsi-Cola Bottlers, Inc. Employees 401(k) Retirement Plan | G & J Pepsi-Cola Bottlers, Inc. | OH | DC | 1,600 | $110M | $68,720 | $1,406 | $54.73 |
| The Bernick Companies Profit Sharing 401(k) Plan | The Bernick Companies | MN | DC | 1,374 | $64.3M | $46,765 | $1,546 | $164 |
| Wis-Pak, Inc. Profit Sharing and Savings Plan | Wis-Pak, Inc. | WI | DC | 1,194 | $129M | $108,209 | $3,227 | $113 |
| The Home City Ice Company Profit Sharing Plan | The Home City Ice Company | OH | DC | 1,142 | $58.7M | $51,402 | $1,817 | $107 |
| Arctic Glacier U.S.A., Inc. Savings and Retirement Plan | Arctic Glacier U.S.A., Inc. | PA | DC | 1,055 | $50.2M | $47,565 | $1,677 | $129 |
| Jasper Products L.L.C. 401(k) Plan | Jasper Products L.L.C. | MO | DC | 1,049 | $898K | $856 | $1,729 | $283 |
| Pension Plan for Employees of Coca-Cola Beverages Northeast, Inc. | Coca-Cola Beverages Northeast, Inc. | NH | DB | 976 | $31.6M | $32,327 | $4,155 | $531 |
| WP Beverages, LLC 401(k) Profit Sharing Plan and Trust | WP Beverages, LLC | WI | DC | 952 | $74.2M | $77,943 | $2,832 | $133 |
| Abarta, Inc. Deferred Compensation 401(k) Savings Plan for Union Employees | Abarta, Inc. | PA | DC | 879 | $14.6M | $16,568 | $1,165 | $37.44 |
By plan size
By state
Questions and answers
How many retirement plans are there in soft drink & ice mfg?
90 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 111 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 soft drink & ice mfg?
The median defined contribution plan reported $52,491 in net assets per participant (middle half of plans: $30,022 to $67,974); 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 soft drink & ice mfg?
The median defined contribution plan received $1,861 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 soft drink & ice mfg?
Among defined contribution plans that report any Schedule C compensation, the median was $83.77 per participant and 0.19% 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.