Industry · Form 5500 business code 315280
Other Cut & Sew Apparel 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.
For plan year 2024, 24 retirement plans in other cut & sew apparel mfg with 100 or more participants filed Form 5500: 21 defined contribution and 3 defined benefit. They reported 15,633 participant records and $380M in net assets, counting every plan on the form.
The median defined contribution plan held $30,825 per participant, well below the national median of $53,031, and its employer put in $1,214 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $130 per participant against $123 nationally.
Employers contributed $10.1M and participants $26.8M during the year, and the plans paid out $58.9M in benefits.
In 2013 the same group numbered 27 plans with $253M; by 2024 it was 24 plans (down 11%) and $380M (up 51%). 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 | $30,825 | $53,031 | $15,499 | $86,234 |
| Employer contributions per active participant | $1,214 | $2,174 | $1,505 | $10,244 |
| Schedule C compensation per participant | $130 | $123 | $250 | $344 |
| Schedule C compensation, share of net assets | 0.31% | 0.26% | 1.5% | 0.42% |
| Administrative expenses per participant | $149 | $116 | $250 | $527 |
Medians across plans with 100 or more participants (20 DC and 3 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 | $22,128 | $30,825 | $49,703 | 20 |
| Employer contributions per active participant | $622 | $1,214 | $2,172 | 20 |
| Schedule C compensation per participant | $70.97 | $130 | $162 | 19 |
| Administrative expenses per participant | $87.82 | $149 | $235 | 20 |
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 | 24 | 15,633 | $380M | $10.1M | $26.8M | $30,825 | $130 |
| 2023 | 26 | 15,802 | $336M | $9.9M | $24.4M | $20,871 | $79.69 |
| 2022 | 28 | 14,699 | $298M | $7.8M | $22.4M | $19,206 | $72.15 |
| 2021 | 32 | 13,504 | $413M | $19.6M | $19.0M | $27,254 | $67.05 |
| 2020 | 29 | 13,398 | $352M | $6.8M | $15.0M | $20,433 | $60.01 |
| 2019 | 27 | 13,325 | $309M | $7.4M | $14.7M | $19,791 | $53.51 |
| 2018 | 27 | 12,402 | $258M | $5.8M | $13.1M | $14,824 | $22.98 |
| 2017 | 26 | 12,312 | $270M | $9.1M | $12.4M | $14,850 | $20.57 |
| 2016 | 29 | 14,412 | $284M | $10.4M | $16.7M | $11,490 | $12.06 |
| 2015 | 29 | 14,737 | $264M | $9.8M | $16.1M | $10,986 | $14.04 |
| 2014 | 28 | 14,655 | $255M | $9.8M | $15.1M | $11,087 | $13.10 |
| 2013 | 27 | 16,693 | $253M | $11.5M | $14.8M | $11,174 | $21.71 |
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 24 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 24 largest by participants of 24 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Guess?, Inc. 401(k) Plan and Trust | Guess?, Inc. | CA | DC | 4,586 | $116M | $25,353 | $651 | $79.40 |
| Color Image Apparel, Inc. 401(k) Profit Sharing Plan | Color Image Apparel, Inc. | CA | DC | 4,269 | $24.9M | $5,838 | $551 | $11.18 |
| Careismatic Brands, Inc. 401(k) Plan | Careismatic Brands, Inc. | CA | DC | 893 | $33.2M | $37,144 | $548 | $147 |
| Delta Apparel, Inc. Savings and Investment Plan | Delta Apparel, Inc. | DE | DC | 650 | $28.5M | $43,918 | $5,030 | $62.54 |
| Fire-Dex, LLC 401(k) Plan | Fire-Dex, LLC | OH | DC | 515 | $12.1M | $23,585 | $1,097 | $43.38 |
| Down-Lite International, Inc. Profit Sharing Plan | Down-Lite Products International, Inc. | OH | DC | 488 | $10.2M | $20,977 | $842 | $130 |
| Southeastern Kentucky Rehabilitation Industries, Inc. 401(k) Plan | Southeastern Kentucky Rehabilitation Industries, Inc. | KY | DC | 416 | $9.1M | $21,785 | $853 | $225 |
| Oak Hall Industries, LP 401(k) Plan | Oak Hall Industries, LP | VA | DC | 411 | $6.0M | $14,594 | $537 | $90.63 |
| The Fechheimer Brothers Company Profit Sharing Plan | Fechheimer Brothers Company | OH | DC | 331 | $26.9M | $81,257 | $1,637 | $83.07 |
| Sound Seal, Inc. 401(k) Plan | Sound Seal, Inc. | MA | DC | 329 | $11.1M | $33,665 | $3,544 | $102 |
| Cap America, Inc. Retirement Savings Plan | Cap America, Inc. | MO | DC | 285 | $6.4M | $22,512 | $1,331 | $17.39 |
| Rebel Athletic 401(k) Plan | Rebel Athletic, Inc. | TX | DC | 234 | $6.7M | $28,473 | $1,857 | $199 |
| Aberdeen Manufacturing Fall River, Ma Plant Pension Plan for Bargained Employees | CHF Industries Inc. | NC | DB | 233 | $3.6M | $15,499 | — | $250 |
| The Joseph a. Bank Mfg. Co., Inc. Defined Benefit Pension Plan | The Joseph a. Bank Mfg. Co., Inc. | MD | DB | 232 | $3.0M | $12,833 | $1,284 | $54.49 |
| Pro-Tech Design & Manufacturing, Inc. 401(k) Plan | Pro-Tech Design & Manufacturing, Inc. | CA | DC | 203 | $16.6M | $82,009 | $4,485 | $132 |
| Manhattan Beachwear, LLC 401(k) Plan | Manhattan Beachwear, LLC. | CA | DC | 180 | $9.3M | $51,418 | $478 | $262 |
| Hultafors Group North America 401(k) Plan | Hultafors Group US Holdco LLC | WI | DC | 167 | $10.0M | $59,872 | $2,008 | $151 |
| Herman Kay Company, Incorporated Employee 401(k) Savings Plan | Mystic, Inc. | NY | DC | 153 | — | — | — | — |
| Flynn Enterprises LLC Restated Profit Sharing Plan | Flynn Enterprises, LLC | KY | DC | 152 | $2.6M | $17,250 | $2,198 | $71.20 |
| Chalmers Development Corporation DBA Spire Integrated Solutions 401(k) Plan | Chalmers Development Corporation DBA Spire Integrated Solutions | FL | DC | 143 | $4.1M | $28,582 | $515 | $173 |
| Edgemine, Inc. Profit Sharing 401(k) Plan | Edgemine, Inc. | CA | DC | 139 | $4.6M | $33,068 | $2,664 | $304 |
| Lakeland Industries, Inc. 401(k) Plan | Lakeland Industries, Inc. | AL | DC | 136 | $10.7M | $78,337 | $2,789 | $371 |
| Berkshire Blanket, Inc. 401(k) Profit Sharing Plan | Berkshire Blanket, Inc. | MA | DC | 134 | — | — | — | — |
| Trace International Holdings, Inc. Retirement Plan for Salaried Employees | CHF Industries, Inc. | NC | DB | 119 | $4.7M | $39,737 | — | $591 |
By plan size
By state
Questions and answers
How many retirement plans are there in other cut & sew apparel mfg?
24 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 30 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 other cut & sew apparel mfg?
The median defined contribution plan reported $30,825 in net assets per participant (middle half of plans: $22,128 to $49,703); 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 other cut & sew apparel mfg?
The median defined contribution plan received $1,214 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 other cut & sew apparel mfg?
Among defined contribution plans that report any Schedule C compensation, the median was $130 per participant and 0.31% 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.