Industry · Form 5500 business code 321110
Sawmills & Wood Preservation: 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.
72 retirement plans in sawmills & wood preservation with 100 or more participants filed Form 5500 for plan year 2024 (69 defined contribution, 3 defined benefit). All Form 5500 pension filers in the group reported 51,157 participant records and $3.48B in net assets.
The median defined contribution plan held $54,997 per participant, close to the national median of $53,031, and its employer put in $2,163 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $168 per participant against $123 nationally.
Employers contributed $116M and participants $178M during the year, and the plans paid out $395M in benefits.
In 2009 the same group numbered 96 plans with $1.17B; by 2024 it was 72 plans (down 25%) and $3.48B (up 199%). 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 | $54,997 | $53,031 | $63,386 | $86,234 |
| Employer contributions per active participant | $2,163 | $2,174 | $15,746 | $10,244 |
| Schedule C compensation per participant | $168 | $123 | $252 | $344 |
| Schedule C compensation, share of net assets | 0.31% | 0.26% | 0.40% | 0.42% |
| Administrative expenses per participant | $168 | $116 | $463 | $527 |
Medians across plans with 100 or more participants (68 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 | $35,183 | $54,997 | $73,606 | 68 |
| Employer contributions per active participant | $1,197 | $2,163 | $3,155 | 66 |
| Schedule C compensation per participant | $78.82 | $168 | $229 | 62 |
| Administrative expenses per participant | $87.35 | $168 | $227 | 64 |
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 | 14 | 9,980 | $875M | $32.9M | $42.9M | $70,502 | $222 |
| 2024 | 72 | 51,157 | $3.48B | $116M | $178M | $54,997 | $168 |
| 2023 | 71 | 49,213 | $3.04B | $105M | $163M | $50,832 | $145 |
| 2022 | 85 | 49,788 | $2.58B | $104M | $151M | $40,886 | $151 |
| 2021 | 86 | 46,693 | $3.03B | $93.9M | $134M | $47,059 | $145 |
| 2020 | 90 | 45,350 | $2.65B | $78.4M | $117M | $41,018 | $133 |
| 2019 | 90 | 45,333 | $2.36B | $73.7M | $110M | $35,292 | $142 |
| 2018 | 87 | 43,599 | $2.01B | $71.0M | $104M | $31,116 | $105 |
| 2017 | 92 | 44,474 | $2.14B | $73.3M | $90.9M | $34,006 | $91.49 |
| 2016 | 94 | 42,720 | $1.87B | $59.7M | $83.4M | $30,970 | $84.51 |
| 2015 | 97 | 42,548 | $1.76B | $60.3M | $79.7M | $31,723 | $49.68 |
| 2014 | 94 | 40,800 | $1.73B | $55.7M | $75.1M | $33,103 | $49.83 |
| 2013 | 95 | 40,989 | $1.71B | $65.6M | $61.6M | $34,761 | $48.70 |
| 2012 | 95 | 39,996 | $1.47B | $48.2M | $55.8M | $28,551 | $31.51 |
| 2011 | 97 | 39,449 | $1.34B | $40.0M | $51.1M | $27,695 | $44.87 |
| 2010 | 95 | 34,997 | $1.14B | $33.5M | $38.6M | $27,957 | $45.78 |
| 2009 | 96 | 39,086 | $1.17B | $23.6M | $46.4M | $25,426 | $42.79 |
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 73 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 73 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Sierra Pacific Ind Employees' Retirement Plan | Sierra Pacific Industries, Inc. | CA | DC | 8,040 | $675M | $83,973 | $3,274 | $40.10 |
| West Fraser, Inc. 401(k) Plan | West Fraser, Inc. | TN | DC | 3,832 | $350M | $91,374 | $6,202 | $81.03 |
| Canfor Southern Pine, Inc. 401(k) Plan | Canfor Southern Pine, Inc. | SC | DC | 3,112 | $142M | $45,520 | $1,889 | $22.83 |
| Stella-Jones Corporation Retirement Plan | Stella-Jones Corporation | PA | DC | 2,514 | $138M | $54,966 | $3,031 | $171 |
| Great Southern Wood Preserving, Inc. 401(k) Salary Deferral Plan | Great Southern Wood Preserving, Inc. | AL | DC | 2,134 | $71.9M | $33,679 | $1,358 | $101 |
| Irving 401(k) Plan | Irving Forest Products, Inc. | ME | DC | 1,903 | $158M | $82,779 | $3,762 | $75.52 |
| Hampton Lumber Retirement Plan | Hampton Resources, Inc. | OR | DC | 1,816 | $314M | $172,842 | $6,097 | $100 |
| Idaho Forest Group LLC 401(k) Plan | Riley Creek Lumber Company | ID | DC | 1,602 | $119M | $73,978 | $3,387 | $257 |
| Northwest Hardwoods, Inc. 401(k) Plan | Northwest Hardwoods, Inc. | WA | DC | 1,430 | $92.2M | $64,491 | $2,238 | $137 |
| Potlatchdeltic Hourly 401(k) Plan | Potlatchdeltic Corporation | WA | DC | 1,233 | $74.2M | $60,174 | $2,453 | $153 |
| Potlatchdeltic Hourly 401(k) Plan | Rayonier Operating Company LLC | WA | DC | 1,208 | $82.6M | $68,350 | $2,806 | $161 |
| Mendo Group Savings and Profit Sharing Plan | Mendocino Forest Products Co., LLC, Et Al | CA | DC | 1,202 | $89.3M | $74,294 | $2,430 | $227 |
| Beasley Forest Products, Inc. 401(k) Profit Sharing Plan | Beasley Forest Products, Inc. | GA | DC | 1,198 | $23.6M | $19,668 | $748 | $155 |
| West Fraser, Inc. 401(k) Plan for Collectively Bargained Employees | West Fraser, Inc. | TN | DC | 1,029 | $29.3M | $28,446 | $1,939 | $49.14 |
| Swanson Group, Inc. and Affiliated Companies Employee Savings Plan | Swanson Group, Inc. | OR | DC | 1,025 | $64.4M | $62,839 | $3,075 | $190 |
| Collins 401(k) Retirement Savings Plan | Collins Pine Company | OR | DC | 950 | $52.3M | $55,027 | $2,895 | $22.96 |
| Stimson Lumber Company 401(k) Plan | Stimson Lumber Company | OR | DC | 845 | $112M | $132,930 | $6,389 | $114 |
| Schmidbauer Lumber Sawmills 401(k) Plan | Schmidbauer Lumber, Inc. | CA | DC | 760 | $71.5M | $94,099 | $2,433 | $305 |
| Collins Pine Company Retirement Plan | Collins Pine Company | OR | DB | 735 | $46.6M | $63,386 | $28,141 | $252 |
| Potlatchdeltic Salaried 401(k) Plan | Rayonier Operating Company LLC | WA | DC | 707 | $165M | $234,027 | $5,215 | $222 |
| Potlatchdeltic Salaried 401(k) Plan | Potlatchdeltic Corporation | WA | DC | 707 | $145M | $205,505 | $5,041 | $216 |
| Rex Lumber 401(k) and P/s Plan | Rex Lumber, LLC | FL | DC | 699 | $16.7M | $23,925 | $1,613 | $174 |
| RSG Forest Products Inc. 401(k) Plan | RSG Forest Products Inc. | WA | DC | 684 | $21.6M | $31,607 | $1,145 | $94.52 |
| Anthony Timberlands, Inc. 401(k) Retirement Plan | Anthony Timberlands, Inc. | AR | DC | 684 | $19.1M | $27,930 | $0 | $118 |
| South Coast Lumber Co. 401(k) Employees' Savings & Profit Sharing Plan | South Coast Lumber Co. | OR | DC | 684 | $45.4M | $66,440 | $2,653 | $233 |
| Gutchess Companies 401(k) Savings Plan | Gutchess Lumber Co., Inc. | NY | DC | 657 | $44.7M | $68,082 | $252 | $101 |
| Alta Forest Products 401(k) Retirement Plan | Alta Forest Products, LLC | WA | DC | 613 | $29.3M | $47,742 | $2,006 | $169 |
| Retirement Plan of the Millmen's Retirement Trust of Washington | Board of Trustees, Retirement Plan Millmens Retirement Trust of Wash. | OR | DB | 550 | $26.2M | $47,583 | $3,350 | $316 |
| Rosboro Company, LLC 401(k) Profit Sharing Plan | Rosboro Company, LLC | OR | DC | 469 | $29.9M | $63,648 | $3,916 | $43.43 |
| Gutchess Lumber Employee Stock Ownership Plan | Gutchess Lumber Co., Inc. | NY | DC | 463 | $24.5M | $52,829 | $4,454 | — |
| Weaber Retirement Savings Plan | Weaber, Inc. | PA | DC | 412 | $14.7M | $35,684 | $310 | $233 |
| W K & O/high Cascade 401(k) Plan | Wilkins, Kaiser & Olsen, Inc. | WA | DC | 388 | $28.6M | $73,822 | $3,578 | $394 |
| Trillium Corporation 401(k) Profit Sharing Plan | Trillium Corporation | WA | DC | 331 | $22.3M | $67,282 | $2,867 | $35.22 |
| Doman Tucker Lumber Companies 401(k) Plan | Doman Tucker Lumber Companies | SC | DC | 308 | $17.3M | $56,113 | $1,481 | $177 |
| Bell Lumber & Pole Company 401(k) Profit Sharing Plan | Bell Lumber & Pole Company | MN | DC | 306 | $14.6M | $47,868 | $4,803 | $230 |
| Wagner Hardwoods LLC 401(k) Retirement Plan | Wagner Hardwoods LLC | NY | DC | 305 | $22.5M | $73,660 | $2,359 | $359 |
| Bennett Lumber Products, Inc. 401(k) Plan | Bennett Lumber Products, Inc. | ID | DC | 290 | $35.7M | $123,213 | $2,882 | $468 |
| The Cersosimo Companies 401(k) Savings & Investment Plan | Cersosimo Lumber Co., Inc. | VT | DC | 271 | $19.9M | $73,588 | $637 | $44.86 |
| Pike Lumber Company, Inc. PS Plan & Trust | Pike Lumber Company, Inc. | IN | DC | 270 | $21.4M | $79,143 | $3,182 | $264 |
| Battle Lumber Company 401(k) Profit Sharing Plan | Battle Lumber Company, Inc. | GA | DC | 269 | $19.0M | $70,502 | $2,276 | $393 |
By plan size
By state
Questions and answers
How many retirement plans are there in sawmills & wood preservation?
72 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 97 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 sawmills & wood preservation?
The median defined contribution plan reported $54,997 in net assets per participant (middle half of plans: $35,183 to $73,606); 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 sawmills & wood preservation?
The median defined contribution plan received $2,163 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 sawmills & wood preservation?
Among defined contribution plans that report any Schedule C compensation, the median was $168 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.