Industry · Form 5500 business code 339900
Other Miscellaneous 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.
1,072 retirement plans in other miscellaneous mfg with 100 or more participants filed Form 5500 for plan year 2024 (962 defined contribution, 110 defined benefit). All Form 5500 pension filers in the group reported 2,268,352 participant records and $335.6B in net assets.
The median defined contribution plan held $61,734 per participant, above the national median of $53,031, and its employer put in $2,082 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $136 per participant against $123 nationally.
Employers contributed $6.25B and participants $8.23B during the year, and the plans paid out $34.9B in benefits.
In 2009 the same group numbered 1,498 plans with $186.4B; by 2024 it was 1,072 plans (down 28%) and $335.6B (up 80%). 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 | $61,734 | $53,031 | $65,615 | $86,234 |
| Employer contributions per active participant | $2,082 | $2,174 | $8,467 | $10,244 |
| Schedule C compensation per participant | $136 | $123 | $280 | $344 |
| Schedule C compensation, share of net assets | 0.25% | 0.26% | 0.53% | 0.42% |
| Administrative expenses per participant | $134 | $116 | $496 | $527 |
Medians across plans with 100 or more participants (920 DC and 110 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 | $33,335 | $61,734 | $102,328 | 920 |
| Employer contributions per active participant | $1,199 | $2,082 | $3,575 | 889 |
| Schedule C compensation per participant | $70.16 | $136 | $229 | 853 |
| Administrative expenses per participant | $61.83 | $134 | $221 | 890 |
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 | 167 | 432,088 | $89.4B | $1.72B | $2.22B | $72,144 | $151 |
| 2024 | 1,072 | 2,268,352 | $335.6B | $6.25B | $8.23B | $61,734 | $136 |
| 2023 | 1,151 | 2,414,029 | $329.9B | $5.25B | $8.04B | $55,146 | $121 |
| 2022 | 1,281 | 2,514,504 | $305.6B | $4.87B | $7.77B | $42,362 | $118 |
| 2021 | 1,311 | 2,494,802 | $376.6B | $4.49B | $7.22B | $55,118 | $123 |
| 2020 | 1,333 | 2,460,921 | $355.2B | $5.41B | $6.68B | $49,806 | $107 |
| 2019 | 1,330 | 2,426,803 | $308.5B | $5.53B | $6.09B | $43,736 | $97.28 |
| 2018 | 1,325 | 2,536,219 | $270.5B | $3.75B | $5.93B | $37,818 | $88.81 |
| 2017 | 1,324 | 2,582,437 | $292.8B | $10.5B | $5.69B | $43,060 | $78.98 |
| 2016 | 1,334 | 2,760,477 | $272.4B | $5.32B | $5.40B | $38,475 | $62.36 |
| 2015 | 1,364 | 2,776,132 | $260.6B | $4.94B | $5.18B | $37,323 | $54.52 |
| 2014 | 1,395 | 2,838,975 | $271.4B | $5.46B | $4.93B | $38,006 | $49.96 |
| 2013 | 1,379 | 2,828,767 | $248.6B | $5.05B | $4.78B | $37,772 | $41.46 |
| 2012 | 1,394 | 2,962,504 | $233.3B | $8.94B | $4.61B | $33,363 | $40.33 |
| 2011 | 1,400 | 2,635,292 | $173.2B | $6.22B | $4.51B | $30,121 | $38.69 |
| 2010 | 1,433 | 3,123,818 | $208.8B | $9.79B | $4.44B | $30,348 | $33.30 |
| 2009 | 1,498 | 3,157,818 | $186.4B | $7.40B | $4.31B | $25,461 | $28.68 |
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 1,084 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 1,084 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Lockheed Martin Corporation Salaried Savings Plan | Lockheed Martin Corporation | MD | DC | 144,858 | $55.4B | $382,634 | $12,107 | — |
| Honeywell Retirement Earnings Plan | Honeywell International Inc. | NC | DB | 93,364 | $16.6B | $177,562 | — | — |
| Lockheed Martin Corporation Salaried Employee Retirement Program | Lockheed Martin Corporation | MD | DB | 82,940 | $18.3B | $220,209 | $62,551 | — |
| Retirement Plan of Johnson and Johnson | Johnson and Johnson | NJ | DB | 82,100 | $21.1B | $256,743 | — | — |
| Johnson and Johnson Savings Plan | Johnson and Johnson | NJ | DC | 75,410 | $23.6B | $312,691 | $6,192 | — |
| Honeywell 401(k) Plan | Honeywell International Inc. | NC | DC | 63,466 | $16.3B | $257,090 | $5,348 | — |
| Textron Master Retirement Plan | Textron Inc. | RI | DB | 48,782 | $5.90B | $120,976 | — | $78.84 |
| National Integrated Group Pension Plan | Board of Trustees of National Integrated Group Pension Plan | PA | DB | 46,326 | $1.59B | $34,393 | $4,186 | $124 |
| 3M Voluntary Investment Plan and Employee Stock Ownership Plan | 3M Company | MN | DC | 40,574 | $10.6B | $261,153 | $7,680 | $102 |
| Takeda Pharmaceutical U.S.A., Inc. Savings and Retirement Plan | Takeda Pharmaceutical U.S.A., Inc. | MA | DC | 39,061 | $6.18B | $158,239 | $11,090 | $78.29 |
| Textron Savings Plan | Textron Inc. | RI | DC | 35,189 | $6.82B | $193,876 | $6,649 | $47.94 |
| Kodak Retirement Income Plan | Eastman Kodak Company | NY | DB | 33,088 | $3.11B | $94,041 | — | $307 |
| Corning Incorporated Pension Plan | Corning Incorporated | NY | DB | 33,086 | $2.84B | $85,902 | — | — |
| Retirement Plan for Certain Represented Employees | Lockheed Martin Corporation | MD | DB | 32,708 | $3.20B | $97,806 | — | — |
| Philips North America 401(k) Plan | Philips North America LLC | MA | DC | 27,842 | $6.37B | $228,677 | $8,929 | $39.62 |
| Stanley Black & Decker Retirement Account Plan | Stanley Black & Decker, Inc. | CT | DC | 27,365 | $2.47B | $90,160 | $2,171 | $46.75 |
| Hitachi Employee 401(k) Retirement Plan | Hitachi America, Ltd. | NY | DC | 25,702 | $3.57B | $139,035 | $5,561 | $80.38 |
| 3M Employee Retirement Income Plan | 3M Company | MN | DB | 25,001 | $8.23B | $329,179 | — | $1,956 |
| Kohler Co. Pension Plan | Kohler Co. & Subsidiaries | WI | DB | 23,486 | $1.75B | $74,335 | — | $19.61 |
| Lockheed Martin Corporation Performance Sharing Plan for Bargaining Employees | Lockheed Martin Corporation | MD | DC | 22,570 | $3.41B | $150,986 | $4,995 | — |
| Air Liquide & Airgas 401(k) Plan | American Air Liquide Holdings, Inc. | TX | DC | 21,435 | $2.21B | $103,014 | $2,576 | $49.68 |
| Samsung 401(k) Plan | Samsung Electronics America, Inc. | NJ | DC | 20,495 | $3.12B | $152,249 | $6,497 | $93.74 |
| Newell Brands Employee Savings Plan | Newell Operating Company | GA | DC | 19,821 | $1.76B | $88,721 | $3,856 | $62.08 |
| The Estee Lauder Companies Retirement Growth Account Plan | Estee Lauder, Inc. | NY | DB | 18,663 | $841M | $45,062 | $4,488 | $146 |
| The Estee Lauder Companies 401(k) Savings Plan | Estee Lauder, Inc. | NY | DC | 18,363 | $3.17B | $172,595 | $5,400 | $93.87 |
| Techtronic Industries 401(k) Retirement Plan | Techtronic Industries North America, Inc. | FL | DC | 17,979 | $961M | $53,427 | $2,636 | $75.19 |
| Kimberly-Clark Corporation 401(k) & Profit Sharing Plan | Kimberly-Clark Corporation | WI | DC | 17,038 | $4.99B | $292,616 | $11,673 | $224 |
| Corning Incorporated Investment Plan | Corning Incorporated | NY | DC | 16,330 | $4.06B | $248,594 | $4,107 | $59.37 |
| Brunswick Rewards Plan | Brunswick Corporation | IL | DC | 15,564 | $1.81B | $116,378 | $2,957 | $67.49 |
| The Ametek Retirement and Savings Plan | Ametek, Inc. | PA | DC | 14,231 | $2.26B | $158,940 | $4,487 | $66.70 |
| District No. 9 International Association of Machin Aerospace Workers Pension Plan | Joint Board of Trustees of District 9 I.A.M & A.W. Pension Trust | MO | DB | 13,905 | $749M | $53,884 | $10,363 | $71.76 |
| Jeld-Wen 401(k) Retirement Savings Plan | Jeld-Wen Holding, Inc. | NC | DC | 13,624 | $518M | $37,989 | $2,493 | $50.63 |
| Western Metal Industry Pension Plan | Board of Trustees, Western Metal Industry Pension Plan | WA | DB | 13,512 | $1.05B | $77,564 | $10,039 | $200 |
| Dupont Retirement Savings Plan | Dupont de Nemours, Inc. | DE | DC | 13,214 | $3.41B | $258,083 | $9,932 | $55.85 |
| Sunrun Inc. 401(k) Plan | Sunrun Inc. | CA | DC | 11,426 | $366M | $32,056 | $2,112 | $116 |
| Newell Brands Consolidated Pension Plan | Newell Operating Company | GA | DB | 11,348 | $634M | $55,825 | — | $205 |
| Bell Helicopter Textron Master Retirement Plan | Textron Inc. | RI | DB | 11,295 | $2.51B | $222,478 | — | $103 |
| Textron Inc. Retirement Account Plan | Textron, Inc. | RI | DC | 11,068 | $388M | $35,054 | $1,175 | $15.64 |
| Lockheed Martin Corporation Capital Accumulation Plan | Lockheed Martin Corporation | MD | DC | 11,010 | $286M | $25,987 | $63 | — |
| Acna 401(k) Plan | Atlas Copco North America LLC | NJ | DC | 10,899 | $1.12B | $102,706 | $5,324 | $58.79 |
By plan size
By state
Questions and answers
How many retirement plans are there in other miscellaneous mfg?
1,072 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 1,607 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 miscellaneous mfg?
The median defined contribution plan reported $61,734 in net assets per participant (middle half of plans: $33,335 to $102,328); 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 miscellaneous mfg?
The median defined contribution plan received $2,082 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 miscellaneous mfg?
Among defined contribution plans that report any Schedule C compensation, the median was $136 per participant and 0.25% 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.