Industry · Form 5500 business code 424800
Beer, Wine, & Distilled Alcoholic Beverages: 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.
264 retirement plans in beer, wine, & distilled alcoholic beverages with 100 or more participants filed Form 5500 for plan year 2024 (247 defined contribution, 17 defined benefit). All Form 5500 pension filers in the group reported 166,204 participant records and $12.7B in net assets.
The median defined contribution plan held $71,350 per participant, well above the national median of $53,031, and its employer put in $1,827 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $155 per participant against $123 nationally.
Employers contributed $300M and participants $525M during the year, and the plans paid out $1.31B in benefits.
In 2009 the same group numbered 294 plans with $3.90B; by 2024 it was 264 plans (down 10%) and $12.7B (up 226%). 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 | $71,350 | $53,031 | $69,054 | $86,234 |
| Employer contributions per active participant | $1,827 | $2,174 | $7,733 | $10,244 |
| Schedule C compensation per participant | $155 | $123 | $458 | $344 |
| Schedule C compensation, share of net assets | 0.26% | 0.26% | 0.62% | 0.42% |
| Administrative expenses per participant | $161 | $116 | $623 | $527 |
Medians across plans with 100 or more participants (237 DC and 17 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 | $44,392 | $71,350 | $102,687 | 237 |
| Employer contributions per active participant | $1,133 | $1,827 | $3,088 | 232 |
| Schedule C compensation per participant | $98.68 | $155 | $293 | 229 |
| Administrative expenses per participant | $89.49 | $161 | $285 | 232 |
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 | 41 | 17,297 | $1.46B | $38.0M | $48.6M | $93,969 | $253 |
| 2024 | 264 | 166,204 | $12.7B | $300M | $525M | $71,350 | $155 |
| 2023 | 269 | 166,333 | $11.6B | $302M | $511M | $65,997 | $144 |
| 2022 | 287 | 166,918 | $10.3B | $309M | $492M | $56,991 | $146 |
| 2021 | 293 | 177,283 | $14.0B | $329M | $567M | $71,725 | $159 |
| 2020 | 291 | 159,274 | $10.9B | $271M | $426M | $65,229 | $138 |
| 2019 | 304 | 159,897 | $9.68B | $262M | $417M | $56,326 | $130 |
| 2018 | 304 | 155,671 | $8.02B | $268M | $387M | $48,025 | $118 |
| 2017 | 295 | 143,168 | $8.09B | $237M | $345M | $50,152 | $98.51 |
| 2016 | 303 | 145,450 | $7.13B | $238M | $331M | $44,754 | $91.00 |
| 2015 | 298 | 148,130 | $6.70B | $197M | $324M | $43,425 | $91.64 |
| 2014 | 303 | 145,987 | $6.77B | $193M | $298M | $43,757 | $75.54 |
| 2013 | 296 | 141,667 | $6.30B | $186M | $277M | $43,680 | $59.49 |
| 2012 | 292 | 132,247 | $5.16B | $163M | $245M | $38,242 | $50.11 |
| 2011 | 296 | 133,909 | $4.65B | $173M | $239M | $33,128 | $50.40 |
| 2010 | 295 | 132,110 | $4.51B | $165M | $210M | $33,528 | $45.78 |
| 2009 | 294 | 136,728 | $3.90B | $141M | $215M | $29,714 | $34.26 |
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 267 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 267 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Republic National 401(k) Plan | Republic National Distributing Company | GA | DC | 14,821 | $1.50B | $100,883 | $2,415 | $94.28 |
| Breakthru Beverage Group 40 L(k) Plan | Breakthru Beverage Group, LLC | NY | DC | 9,327 | $769M | $82,429 | $1,371 | $84.44 |
| Johnson Brothers 401(k) Plan | Johnson Brothers Liquor Company | MN | DC | 4,292 | $337M | $78,594 | $1,468 | $57.10 |
| Glazer's, Inc. Profit Sharing Plan and Trust | Glazer's, Inc. | TX | DC | 3,118 | $192M | $61,562 | $1,066 | $34.08 |
| Teamsters Local Union 331 Severance Trust Fund | Teamsters Local Union 331 Severance Trust Fund | NJ | DC | 2,909 | $36.0M | $12,367 | $3,694 | $109 |
| Liquor and Allied Workers Union Local No. 3, Emp | Trustees of Liquor and Allied WKRS Union, Local 3 Emp Deferred Comp | IL | DC | 2,869 | $332M | $115,618 | $7,144 | $103 |
| Local 812 Annuity Fund | Board of Trustees Local 812 Annuity Fund | NY | DC | 2,692 | $49.8M | $18,510 | $4,033 | $175 |
| Liquor and Allied Workers Local No. 3 Pension Fund Salesmen Division | Trustees of Allied Workers Union Local No 3 Pension Plan Sales Divisio | IL | DB | 2,616 | $162M | $62,108 | $9,542 | $327 |
| Columbia Distributing 401(k) Retirement Plan | Coho Distributing LLC DBA Columbia Distributing | OR | DC | 2,488 | $225M | $90,446 | $2,018 | $148 |
| Sheehan Family Companies Employee Savings Plan | L. Knife & Son, LLC | MA | DC | 2,380 | $229M | $96,307 | $4,450 | $108 |
| Savings Plan for Employees of Pernod Ricard USA, LLC | Pernod Ricard USA, LLC | NY | DC | 2,278 | $358M | $157,133 | $10,295 | $98.68 |
| Kahn Ventures, Inc. 401(k) Plan | Kahn Ventures, Inc. | GA | DC | 2,236 | $146M | $65,519 | $3,380 | $131 |
| Andrews Distributing Company 401(k) Plan | Andrews Distributing Company of North Texas, LLC | TX | DC | 2,233 | $110M | $49,247 | $1,592 | $72.61 |
| Dobbs Companies 401(k) Retirement Plan | Dobbs Management Service, LLC | TN | DC | 2,159 | $67.5M | $31,258 | $2,133 | $22.37 |
| Beer Industry - Local Union No. 703 Pension Fund | Beer Industry - Local Union No. 703 Pension Fund Trustees | IL | DB | 2,061 | $125M | $60,491 | $7,188 | $226 |
| Crescent Crown Distributing, L.L.C. Profit Sharing and 401(k) Savings Plan | Crescent Crown Distributing | LA | DC | 1,885 | $65.7M | $34,849 | $1,141 | $79.21 |
| Winebow 401(k) Plan | The Country Vintner, Inc. d/b/a Winebow | VA | DC | 1,760 | $144M | $81,802 | $1,828 | $407 |
| United Distributors, Inc. Employee Savings Plan | United Distributors, Inc. | GA | DC | 1,754 | $125M | $71,350 | $1,179 | $152 |
| Hensley & Company Profit Sharing Plan and Trust | Hensley & Company | AZ | DC | 1,714 | $76.1M | $44,381 | $1,398 | $16.22 |
| Manhattan Beer Distributors LLC 401(k) Retirement Plan | Manhattan Beer Distributors, LLC | NY | DC | 1,701 | $125M | $73,755 | $1,707 | $156 |
| Dayton-Heidelberg 401(k) Plan | Dayton-Heidelberg Distributiong Co., LLC | OH | DC | 1,647 | $102M | $61,963 | $1,704 | $148 |
| Manhattan Beer Distributors Union Employees 401(k) Plan | Manhattan Beer Distributors, LLC | NY | DC | 1,631 | $32.1M | $19,660 | $101 | $109 |
| Pernod Ricard USA, LLC Employees' Retirement Plan | Pernod Ricard USA, LLC | NY | DB | 1,590 | $229M | $144,320 | $18,293 | $737 |
| Gulf Distributing Companies 401(k) Plan | Gulf Distributing Co., Inc. | AL | DC | 1,588 | $23.3M | $14,660 | $400 | $91.29 |
| J.J. Taylor Companies, Inc. Profit Sharing Retirement Plan | J.J. Taylor Companies, Inc. | FL | DC | 1,560 | $132M | $84,847 | $2,802 | $108 |
| L & F Distributors 401(k) Plan | L & F Distributors, LLC | TX | DC | 1,398 | $31.7M | $22,686 | $792 | $111 |
| Frank Liquor Company, Inc. 401(k) Plan | Frank Liquor Company, Inc. | WI | DC | 1,296 | $91.3M | $70,422 | $1,519 | $142 |
| Martignetti Companies, LLC 401(k) Plan | Martignetti Companies, LLC | MA | DC | 1,260 | $261M | $207,032 | $3,183 | $308 |
| Silver Eagle Distributors Houston 401(k) Plan | Silver Eagle Distributors Houston, LLC | TX | DC | 1,249 | $62.1M | $49,703 | $1,243 | $5.51 |
| Great Lakes Wine & Spirits, LLC 401(k) Savings and Retirement Plan | Great Lakes Wine & Spirits, LLC | MI | DC | 1,154 | $42.9M | $37,214 | $405 | $39.18 |
| R.h Barringer Distributing Company Inc. Employees Retirement Savings Plan | R. H. Barringer Distributing Co., Inc. | NC | DC | 1,146 | $61.3M | $53,475 | $920 | $17.86 |
| Rhode Island Distributing Company 401(k) Profit Sharing Plan | Rhode Island Distributing Company, LLC | RI | DC | 1,085 | $143M | $131,858 | $1,910 | $339 |
| Georgia Crown Distributing Co. Retirement Savings | Georgia Crown Distributing Co. | GA | DC | 1,083 | $57.3M | $52,922 | $1,211 | $213 |
| Empire Merchants, LLC 401(k) Plan for Union Members | Empire Merchants, LLC | NY | DC | 1,058 | $91.9M | $86,905 | — | $153 |
| General Beverage & General Beer Profit Sharing Plan | General Beverage Sales Corp. | WI | DC | 1,053 | $91.9M | $87,242 | $884 | $128 |
| Eagle Rock Distributing Company 401(k) Profit Sharing Plan | Eagle Rock Distributing Company | GA | DC | 979 | $59.1M | $60,354 | $2,528 | $148 |
| National Distributing Company, Inc. 401(k) Plan | National Distributing Company, Inc. | GA | DC | 976 | $95.9M | $98,246 | $2,207 | $113 |
| Donaghy Sales, Inc. 401(k) Profit Sharing Plan | Donaghy Sales, Inc. | CA | DC | 945 | $66.8M | $70,676 | $3,500 | $27.98 |
| Standard Sales Company, L.P. 401(k) Plan | Standard Sales Company, L.P. | TX | DC | 931 | $55.0M | $59,089 | $2,284 | $68.58 |
| Southern Crown Partners, LLC Retirement Plan | Southern Crown Partners, LLC | GA | DC | 920 | $33.6M | $36,564 | $1,471 | $195 |
By plan size
By state
Questions and answers
How many retirement plans are there in beer, wine, & distilled alcoholic beverages?
264 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 337 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 beer, wine, & distilled alcoholic beverages?
The median defined contribution plan reported $71,350 in net assets per participant (middle half of plans: $44,392 to $102,687); 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 beer, wine, & distilled alcoholic beverages?
The median defined contribution plan received $1,827 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 beer, wine, & distilled alcoholic beverages?
Among defined contribution plans that report any Schedule C compensation, the median was $155 per participant and 0.26% 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.