Industry · Form 5500 business code 332810
Coating, Engraving, Heat Treating, & Allied Activities: 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, 101 retirement plans in coating, engraving, heat treating, & allied activities with 100 or more participants filed Form 5500: 96 defined contribution and 5 defined benefit. They reported 46,154 participant records and $2.35B in net assets, counting every plan on the form.
The median defined contribution plan held $51,904 per participant, close to the national median of $53,031, and its employer put in $1,569 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $183 per participant against $123 nationally.
Employers contributed $62.9M and participants $113M during the year, and the plans paid out $322M in benefits.
In 2009 the same group numbered 126 plans with $1.15B; by 2024 it was 101 plans (down 20%) and $2.35B (up 104%). 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 | $51,904 | $53,031 | $61,705 | $86,234 |
| Employer contributions per active participant | $1,569 | $2,174 | $15,491 | $10,244 |
| Schedule C compensation per participant | $183 | $123 | $85.82 | $344 |
| Schedule C compensation, share of net assets | 0.37% | 0.26% | 0.19% | 0.42% |
| Administrative expenses per participant | $160 | $116 | $70.08 | $527 |
Medians across plans with 100 or more participants (91 DC and 5 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 | $35,192 | $51,904 | $72,939 | 91 |
| Employer contributions per active participant | $867 | $1,569 | $2,559 | 89 |
| Schedule C compensation per participant | $89.71 | $183 | $275 | 85 |
| Administrative expenses per participant | $74.28 | $160 | $243 | 90 |
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 | 18 | 5,401 | $354M | $6.3M | $16.6M | $83,285 | $284 |
| 2024 | 101 | 46,154 | $2.35B | $62.9M | $113M | $51,904 | $183 |
| 2023 | 107 | 64,321 | $2.30B | $64.0M | $113M | $50,247 | $145 |
| 2022 | 123 | 57,724 | $2.14B | $56.0M | $111M | $43,082 | $138 |
| 2021 | 124 | 50,256 | $2.34B | $47.4M | $104M | $50,789 | $156 |
| 2020 | 131 | 50,364 | $2.23B | $51.7M | $106M | $45,681 | $127 |
| 2019 | 137 | 54,782 | $2.13B | $54.0M | $103M | $39,654 | $110 |
| 2018 | 134 | 49,509 | $1.82B | $49.0M | $93.7M | $34,786 | $93.06 |
| 2017 | 141 | 47,844 | $1.93B | $45.9M | $82.9M | $38,439 | $65.85 |
| 2016 | 143 | 48,958 | $1.69B | $42.4M | $79.3M | $32,923 | $65.97 |
| 2015 | 135 | 49,275 | $1.57B | $45.3M | $70.6M | $30,319 | $46.28 |
| 2014 | 133 | 51,585 | $1.57B | $43.9M | $64.0M | $32,045 | $57.13 |
| 2013 | 132 | 50,270 | $1.52B | $53.3M | $59.2M | $31,495 | $32.07 |
| 2012 | 124 | 43,366 | $1.32B | $63.0M | $55.1M | $27,175 | $49.73 |
| 2011 | 131 | 45,765 | $1.23B | $35.2M | $50.5M | $24,998 | $43.73 |
| 2010 | 121 | 45,283 | $1.23B | $39.6M | $45.6M | $28,243 | $46.19 |
| 2009 | 126 | 49,341 | $1.15B | $40.5M | $47.0M | $22,787 | $42.50 |
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 100 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 100 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Apache Industrial Services 401(k) Retirement Plan | Apache Industrial Services, Inc. | TX | DC | 4,825 | $28.4M | $5,884 | $458 | $183 |
| Azz Inc. 401(k) Plan | Azz Inc. | TX | DC | 3,419 | $118M | $34,391 | $1,533 | $7.93 |
| Hill & Smith Group Holdings, Inc. 401(k) Plan | Hill & Smith Group Holdings, Inc. | OH | DC | 2,010 | $72.3M | $35,993 | $1,568 | $207 |
| Precoat Pension Plan | Precoat Mezzanine LLC | TX | DB | 1,702 | $105M | $61,705 | $42,355 | $85.82 |
| Precoat 401(k) Plan | Precoat Mezzanine LLC | TX | DC | 1,460 | $137M | $93,828 | $2,529 | $4.71 |
| Pace Industries Savings and Investment Plan | Pace Industries LLC | AR | DC | 1,444 | $56.4M | $39,091 | $1,569 | $182 |
| CHG Group, Inc. Profit Sharing & 401(k) Plan | CHG Group, Inc. | VA | DC | 1,351 | $95.6M | $70,773 | $525 | $1.07 |
| Mattr 401(k) Plan | Mattr US Inc. | TX | DC | 1,056 | $65.9M | $62,371 | $4,337 | $275 |
| Heidtman Steel Retirement Savings 401(k) Plan | Heidtman Steel Products | OH | DC | 996 | $72.6M | $72,900 | $2,417 | $243 |
| Crystal Finishing Systems, Inc. 401(k) Plan | Crystal Finishing Systems, Inc. | WI | DC | 899 | $21.2M | $23,575 | $1,200 | $166 |
| Spectra Metal Sales, Inc. 401(k) Plan | Spectra Metal Sales, Inc. | GA | DC | 860 | $13.7M | $15,927 | $1,801 | $50.12 |
| Anomatic Corporation Employee Retirement Savings Plan | Anomatic Corporation | OH | DC | 835 | $20.9M | $25,020 | $901 | $127 |
| Lincoln Industries 401(k) Retirement Savings Plan | Lincoln Industries, Inc. | NE | DC | 824 | $78.8M | $95,665 | $1,238 | $284 |
| GM Nameplate, Inc. Profit Sharing 401(k) Plan | GM Nameplate, Inc. | FL | DC | 752 | $47.9M | $63,640 | $317 | $122 |
| Metalplate Galvanizing, L.P. Employee Savings Plan | Metalplate Galvanizing, Inc. | AL | DC | 739 | $12.2M | $16,456 | $540 | $39.19 |
| Paulo Products Company 401(k) Plan | Paulo Products Company | MO | DC | 657 | $59.6M | $90,667 | $3,121 | $110 |
| Forest City Technologies, Inc. Savings and Investment Plan | Forest City Technologies, Inc. | OH | DC | 608 | $32.3M | $53,095 | $610 | $77.51 |
| De Nora 401(k) Savings Plan | De Nora Tech, LLC. | OH | DC | 585 | $86.2M | $147,345 | $6,270 | $286 |
| All Metals Processing Holdings, LLC 401(k) Plan | Embee Processing | CA | DC | 522 | $15.7M | $30,018 | $1,175 | $27.14 |
| Material Sciences Corporation Savings and Investment Plan | Material Sciences Corporation | IL | DC | 518 | $55.1M | $106,286 | $2,172 | $159 |
| Texas Steel Conversion, Inc. Employees 401(k) Plan | Texas Steel Conversion, Inc. | TX | DC | 484 | $18.2M | $37,634 | $472 | $211 |
| Aalberts Surface Technologies 401(k) Plan | Applied Process, Inc. | MI | DC | 469 | $32.9M | $70,206 | $2,794 | $199 |
| Kurz America Employees' Cash-Deferred Arrangement | Kurz Transfer Products, LP | NC | DC | 441 | $30.0M | $68,050 | $2,186 | $66.60 |
| Employees Savings and Investment Plan of Materials Processing Inc. | Materials Processing, Inc. | IN | DC | 436 | $34.9M | $80,138 | — | $217 |
| Solar Atmospheres Inc. 401(k) Profit Sharing Plan | Solar Atmospheres Inc. | PA | DC | 435 | $54.4M | $125,088 | $3,215 | $483 |
| BWT LLC 401(k) Plan | BWT LLC | SC | DC | 423 | $14.5M | $34,237 | $798 | $172 |
| Jonathan Group 401(k) Plan | Jonathan Engineered Solutions, Inc. | CA | DC | 413 | $26.3M | $63,727 | $2,158 | $247 |
| Vesuvius USA Corporation Pension Plan | Vesuvius USA Corporation | NC | DB | 396 | $50.8M | $128,293 | $25,693 | $1,023 |
| Analytic Stress Relieving, Inc. 401(k) Profit Sharing Plan | Analytic Stress Relieving, Inc. | LA | DC | 389 | $17.1M | $43,843 | $1,825 | $160 |
| Superheat FGH Retirement Readiness Plan | Superheat FGH Services, Inc. | IL | DC | 376 | $8.2M | $21,940 | $696 | $88.13 |
| Vorteq Coil Finishers, LLC Profit Sharing and Savings Plan | Vorteq Coil Finishers, LLC | PA | DC | 371 | $12.7M | $34,338 | $1,473 | $251 |
| Ipsen Inc. Employee Pension Plan | Ipsen, Inc. | IL | DB | 357 | $12.0M | $33,689 | — | $65.42 |
| South Atlantic, LLC 401(k) Retirement Plan | South Atlantic, LLC | NC | DC | 341 | $24.8M | $72,814 | $3,174 | $175 |
| M.I.L., Inc. 401(k) Plan | Magnetic Inspection Laboratory, Inc. | IL | DC | 335 | $17.3M | $51,616 | $2,550 | $81.68 |
| Northern Engraving Corporation Savings Plus Plan | Northern Engraving Corporation | WI | DC | 334 | $9.8M | $29,489 | $248 | $111 |
| Wolverine Advanced Materials Retirement Plan | Wolverine Advanced Materials LLC | MI | DC | 334 | $26.0M | $77,823 | $976 | $23.52 |
| Ipsen, Inc. Employee Savings Plan | Ipsen, Inc. | IL | DC | 330 | $37.5M | $113,562 | $3,368 | $206 |
| Employees' Savings Plan of Madico, Inc. | Madico, Inc. | FL | DC | 330 | $32.8M | $99,443 | $3,202 | $38.35 |
| Commercial - Curtis Profit Sharing Plan and Trust | Commercial Steel Treating Corporati | MI | DC | 320 | $16.6M | $51,904 | $1,064 | $293 |
| The Lindgren Group 401(k) Plan | Nico Products, Inc. | MN | DC | 316 | $15.3M | $48,570 | $867 | $210 |
By plan size
By state
Questions and answers
How many retirement plans are there in coating, engraving, heat treating, & allied activities?
101 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 147 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 coating, engraving, heat treating, & allied activities?
The median defined contribution plan reported $51,904 in net assets per participant (middle half of plans: $35,192 to $72,939); 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 coating, engraving, heat treating, & allied activities?
The median defined contribution plan received $1,569 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 coating, engraving, heat treating, & allied activities?
Among defined contribution plans that report any Schedule C compensation, the median was $183 per participant and 0.37% 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.