Industry · Form 5500 business code 325100
Basic Chemical 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, 207 retirement plans in basic chemical mfg with 100 or more participants filed Form 5500: 147 defined contribution and 60 defined benefit. They reported 449,887 participant records and $78.4B in net assets, counting every plan on the form.
The median defined contribution plan held $122,524 per participant, well above the national median of $53,031, and its employer put in $4,772 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $154 per participant against $123 nationally.
Employers contributed $1.47B and participants $1.67B during the year, and the plans paid out $7.77B in benefits.
In 2009 the same group numbered 260 plans with $68.2B; by 2024 it was 207 plans (down 20%) and $78.4B (up 15%). 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 | $122,524 | $53,031 | $100,809 | $86,234 |
| Employer contributions per active participant | $4,772 | $2,174 | $11,923 | $10,244 |
| Schedule C compensation per participant | $154 | $123 | $436 | $344 |
| Schedule C compensation, share of net assets | 0.15% | 0.26% | 0.52% | 0.42% |
| Administrative expenses per participant | $160 | $116 | $887 | $527 |
Medians across plans with 100 or more participants (140 DC and 60 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 | $77,951 | $122,524 | $195,222 | 140 |
| Employer contributions per active participant | $2,656 | $4,772 | $8,239 | 140 |
| Schedule C compensation per participant | $65.80 | $154 | $266 | 132 |
| Administrative expenses per participant | $68.76 | $160 | $264 | 134 |
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 | 15 | 47,100 | $14.3B | $320M | $368M | $114,187 | $55.25 |
| 2024 | 207 | 449,887 | $78.4B | $1.47B | $1.67B | $122,524 | $154 |
| 2023 | 203 | 450,946 | $76.3B | $1.43B | $1.62B | $110,348 | $143 |
| 2022 | 218 | 468,691 | $73.3B | $1.29B | $1.58B | $103,334 | $135 |
| 2021 | 221 | 501,663 | $96.2B | $1.17B | $1.44B | $120,371 | $147 |
| 2020 | 229 | 503,701 | $92.3B | $2.15B | $1.40B | $111,713 | $136 |
| 2019 | 227 | 539,692 | $88.6B | $1.49B | $1.51B | $105,571 | $120 |
| 2018 | 227 | 534,233 | $75.8B | $1.95B | $1.40B | $87,899 | $104 |
| 2017 | 232 | 540,841 | $82.7B | $2.55B | $1.29B | $96,342 | $96.37 |
| 2016 | 231 | 519,195 | $71.5B | $2.00B | $1.16B | $86,574 | $69.72 |
| 2015 | 236 | 558,353 | $70.0B | $1.84B | $1.10B | $81,958 | $56.81 |
| 2014 | 242 | 565,730 | $71.3B | $2.32B | $1.05B | $85,670 | $55.34 |
| 2013 | 243 | 600,720 | $70.2B | $1.98B | $990M | $81,126 | $54.97 |
| 2012 | 244 | 618,620 | $65.1B | $2.50B | $949M | $72,161 | $31.46 |
| 2011 | 255 | 637,833 | $58.7B | $2.42B | $863M | $61,778 | $40.26 |
| 2010 | 254 | 655,299 | $59.6B | $2.64B | $851M | $65,164 | $31.42 |
| 2009 | 260 | 823,930 | $68.2B | $2.72B | $818M | $58,737 | $32.01 |
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 206 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 206 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Dow Employees' Pension Plan | The Dow Chemical Company | MI | DB | 31,955 | $10.7B | $334,598 | — | $531 |
| Union Carbide Employees' Pension Plan | Union Carbide Corporation C/o the Dow Chemical Company | MI | DB | 31,806 | $2.13B | $66,818 | — | $271 |
| The Dow Chemical Company Employees' Savings Plan | The Dow Chemical Company | MI | DC | 31,053 | $11.5B | $369,959 | $13,344 | $20.03 |
| Olin Corporation Employees Pension Plan | Olin Corporation | MO | DB | 18,546 | $1.80B | $96,887 | — | $62.31 |
| Basf Corporation Retirement Savings Plan | Basf Corporation | NJ | DC | 18,156 | $6.35B | $349,591 | $12,806 | — |
| Linde U.S. Pension Plan | Linde Inc. | CT | DB | 17,786 | $2.07B | $116,190 | $0 | $352 |
| Celanese Americas Retirement Pension Plan | Celanese Americas LLC | TX | DB | 17,027 | $1.85B | $108,702 | — | $313 |
| Linde Retirement Savings Plan | Linde Inc. | CT | DC | 16,219 | $2.94B | $181,498 | $4,205 | $44.75 |
| Eastman Investment & Employee Stock Ownership Plan | Eastman Chemical Company | TN | DC | 15,343 | $3.54B | $230,855 | $7,877 | $42.18 |
| Basf Corporation Salaried Employees' Pension Plan | Basf Corporation | NJ | DB | 14,886 | $1.60B | $107,618 | $13,637 | — |
| Westlake Savings Plan | Westlake Management Services, Inc. | TX | DC | 14,231 | $2.02B | $142,241 | $8,800 | $129 |
| Dow Employees' Pension Plan (Personal Pension Account) | The Dow Chemical Company | MI | DB | 11,463 | $401M | $34,985 | — | $258 |
| Henkel 401(k) and Defined Contribution Plan | Henkel of America, Inc. | CT | DC | 11,425 | $2.39B | $209,316 | $8,643 | $54.70 |
| Eastman Retirement Assistance Plan | Eastman Chemical Company | TN | DB | 11,225 | $1.27B | $113,234 | — | — |
| Olin Corporation Retirement Savings Plan | Olin Corporation | MO | DC | 9,102 | $1.52B | $167,214 | $10,081 | $121 |
| Syensqo USA 401(K)PLAN | Syensqo USA LLC | NJ | DC | 8,561 | $1.73B | $202,053 | $7,875 | $54.61 |
| Evonik Corporation 401(k) Savings Plan | Evonik Corporation | NJ | DC | 6,323 | $1.49B | $235,399 | $10,983 | $213 |
| Chevron Phillips Chemical Company LP 401(k) Savings and Profit Sharing Plan | Chevron Phillips Chemical Company LP | TX | DC | 6,088 | $1.93B | $317,688 | $9,374 | $236 |
| Chevron Phillips Chemical Company LP Retirement Plan | Chevron Phillips Chemical Company LP | TX | DB | 6,028 | $1.04B | $172,563 | $2,362 | $171 |
| Occidental Chemical Corporation Retirement Plan for Niagara Hrly Union Employees | Occidental Chemical Corporation | TX | DB | 5,820 | $510M | $87,623 | $32,402 | $145 |
| Basf Corporation Consolidated Bargaining Unit Employees' Pension Plan | Basf Corporation | NJ | DB | 5,723 | $352M | $61,421 | — | — |
| Mitsubishi Chemical America Employees' Savings Plan | Mitsubishi Chemical America, Inc. | NC | DC | 5,069 | $670M | $132,177 | $4,796 | $108 |
| Akzonobel Retirement Savings Plan | Akzo Nobel Inc. | TN | DC | 4,611 | $819M | $177,591 | $8,294 | $262 |
| American Air Liquide Holdings, Inc. Retirement Plan | American Air Liquide Holdings, Inc. | TX | DB | 4,480 | $444M | $99,122 | — | $505 |
| Arkema Inc. Employees' Retirement Savings (401(K)) Plan | Arkema Inc. | PA | DC | 4,382 | $1.24B | $281,880 | $10,474 | $87.70 |
| W.R. Grace & Co. Retirement Plan for Salaried Employees | W.R. Grace & Co. | MD | DB | 4,369 | $477M | $109,242 | — | $287 |
| Celanese Americas Retirement Savings Plan | Celanese Americas LLC | TX | DC | 4,185 | $993M | $237,235 | $12,803 | $246 |
| W.R. Grace & Co. Savings & Investment Plan | W.R. Grace & Co. | MD | DC | 4,138 | $813M | $196,573 | $7,253 | $25.09 |
| Lanxess Corporation Defined Contribution Plan | Lanxess Corporation | PA | DC | 3,312 | $806M | $243,460 | $9,674 | $129 |
| Westlake Defined Benefit Plan | Westlake Management Services, Inc. | TX | DB | 3,234 | $417M | $129,028 | — | $381 |
| Poet 401(k) Plan | Poet Biorefining LLC | SD | DC | 3,126 | $266M | $84,993 | $3,408 | $77.06 |
| Cbi Pension Plan | Linde Inc. | CT | DB | 2,888 | $108M | $37,462 | — | $215 |
| The Arxada Consolidated Pension Plan | Arxada, LLC | NJ | DB | 2,331 | $375M | $161,067 | — | $785 |
| FMC Corporation Savings and Investment Plan | FMC Corporation | PA | DC | 2,276 | $677M | $297,248 | $14,691 | $164 |
| Nouryon Chemicals Retirement Savings Plan | Nouryon Chemicals LLC | IL | DC | 2,085 | $509M | $243,974 | $11,068 | $190 |
| Basf Corporation Bargaining Unit Savings Plan | Basf Corporation | NJ | DC | 2,084 | $336M | $161,246 | $8,607 | — |
| Retirement Plan of Sasol (USA) Coporation | Sasol (USA) Corporation | TX | DB | 2,024 | $259M | $127,993 | $3,180 | $772 |
| Wacker Savings Plan | Wacker Chemical Corp. | MI | DC | 1,982 | $231M | $116,708 | $4,505 | $159 |
| Savings and Investment Plan of Sasol (USA) Corporation | Sasol (USA) Corporation | TX | DC | 1,905 | $418M | $219,253 | $6,587 | $146 |
| Cabot 401(k) Plan | Cabot Corporation | MA | DC | 1,842 | $876M | $475,329 | $13,385 | $143 |
By plan size
By state
Questions and answers
How many retirement plans are there in basic chemical mfg?
207 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 248 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 basic chemical mfg?
The median defined contribution plan reported $122,524 in net assets per participant (middle half of plans: $77,951 to $195,222); 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 basic chemical mfg?
The median defined contribution plan received $4,772 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 basic chemical mfg?
Among defined contribution plans that report any Schedule C compensation, the median was $154 per participant and 0.15% 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.