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Industry · Form 5500 business code 533110
Lessors of Nonfinancial Intangible Assets (except copyrighted works): 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, 26 retirement plans in lessors of nonfinancial intangible assets (except copyrighted works) with 100 or more participants filed Form 5500: 22 defined contribution and 4 defined benefit. They reported 403,673 participant records and $31.3B in net assets, counting every plan on the form.
The median defined contribution plan held $55,187 per participant, close to the national median of $53,031, and its employer put in $2,620 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $178 per participant against $123 nationally.
Employers contributed $528M and participants $92.9M during the year, and the plans paid out $1.85B in benefits.
In 2012 the same group numbered 11 plans with $170M; by 2024 it was 26 plans (up 136%) and $31.3B (up 18288%). 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 | $55,187 | $53,031 | $93,430 | $86,234 |
| Employer contributions per active participant | $2,620 | $2,174 | $4,836 | $10,244 |
| Schedule C compensation per participant | $178 | $123 | $200 | $344 |
| Schedule C compensation, share of net assets | 0.25% | 0.26% | 0.19% | 0.42% |
| Administrative expenses per participant | $197 | $116 | $701 | $527 |
Medians across plans with 100 or more participants (22 DC and 4 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 | $36,228 | $55,187 | $89,606 | 22 |
| Employer contributions per active participant | $1,929 | $2,620 | $4,655 | 22 |
| Schedule C compensation per participant | $85.54 | $178 | $237 | 21 |
| Administrative expenses per participant | $85.54 | $197 | $259 | 21 |
Trend by plan year
| Plan year | Plans 100+ | Participants | Net assets | Employer contributions | Participant contributions | Median DC assets / participant | Median DC Sch. C / participant |
|---|---|---|---|---|---|---|---|
| 2024 | 26 | 403,673 | $31.3B | $528M | $92.9M | $55,187 | $178 |
| 2023 | 25 | 255,945 | $10.5B | $175M | $49.2M | $47,553 | $148 |
| 2022 | 25 | 394,559 | $32.2B | $820M | $71.7M | $46,234 | $114 |
| 2021 | 24 | 543,086 | $57.3B | $1.39B | $508M | $43,932 | $123 |
| 2020 | 21 | 547,182 | $53.3B | $1.61B | $477M | $56,807 | $114 |
| 2019 | 19 | 10,737 | $447M | $14.1M | $27.1M | $32,233 | $109 |
| 2018 | 16 | 8,922 | $342M | $12.4M | $23.1M | $32,413 | $71.12 |
| 2017 | 14 | 7,668 | $348M | $8.1M | $19.5M | $31,864 | $104 |
| 2016 | 11 | 4,892 | $276M | $9.6M | $17.3M | $29,039 | $79.06 |
| 2015 | 11 | 4,631 | $248M | $11.7M | $16.0M | $27,118 | $133 |
| 2014 | 12 | 4,334 | $240M | $10.4M | $14.8M | $28,121 | $70.87 |
| 2013 | 13 | 4,058 | $213M | $9.1M | $13.2M | $35,106 | $101 |
| 2012 | 11 | 3,740 | $170M | $8.8M | $11.2M | $38,503 | $71.53 |
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 26 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 26 largest by participants of 26 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| UPS Pension Plan | United Parcel Service of America, Inc. | GA | DB | 246,785 | $9.28B | $37,605 | $1,940 | $13.07 |
| UPS Retirement Plan | United Parcel Service of America, Inc. | GA | DB | 144,570 | $21.2B | $146,894 | $4,836 | $59.06 |
| Neighborly 401(k) Profit Sharing Plan | Dwyer Franchising LLC | TX | DC | 1,974 | $71.8M | $36,385 | $1,801 | $85.54 |
| PBC Management, LLC 401(k) Profit Sharing Plan | PBC Management, LLC | LA | DC | 1,233 | $101M | $81,629 | $2,896 | $196 |
| Wri Employees 401(k) Plan | Wingstop Restaurants, Inc. | TX | DC | 988 | $19.7M | $19,901 | $1,993 | $178 |
| Re/max, LLC 401(k) Retirement Savings Plan | Re/max, LLC | CO | DC | 765 | $76.4M | $99,843 | $4,926 | $176 |
| Jersey Mike's 401(k) Profit Sharing Plan | Jersey Mikes Franchise Systems LLC | NJ | DC | 671 | $39.1M | $58,286 | $4,892 | $51.78 |
| Kirk Movers, Inc. 401(k) | Kirk Movers, Inc. | NM | DC | 666 | $2.4M | $3,592 | $1,332 | $62.64 |
| Two Men and a Truck International, LLC 401(K)PLAN | Two Men and a Truck International, LLC | MI | DC | 595 | $21.5M | $36,176 | $2,777 | $318 |
| Coverall North America, Inc. 401 (K) Profit Sharing Plan | Coverall North America, Inc. | FL | DC | 585 | $22.9M | $39,227 | $710 | $228 |
| Servicemaster Brands 401(k) Plan | Servicemaster Opco Holdings LLC | GA | DC | 552 | $20.7M | $37,566 | $3,163 | $6.11 |
| Copyright Clearance Center, Inc. Savings and Retirement Plan | Copyright Clearance Center, Inc. | MA | DC | 538 | $143M | $265,385 | $6,853 | — |
| BWS Leasing Inc. Employee 401(k) Profit Sharing | BWS Leasing Inc. | NE | DC | 439 | $25.8M | $58,864 | $1,908 | $429 |
| Great Clips, Inc. 401(k) Plan | Great Clips, Inc. | MN | DC | 351 | $55.7M | $158,618 | $3,945 | $295 |
| CHHJ Franchising, L.L.C. 401(k) Plan | CHHJ Franchising L.L.C. | FL | DC | 323 | $5.1M | $15,730 | $2,456 | $191 |
| JTW Movers, Inc. 401(k) | JTW Omaha Movers, Inc. | NE | DC | 310 | $1.5M | $4,728 | $1,064 | $85.76 |
| Massage Envy Franchising LLC 401(k) Plan | Massage Envy Franchising, LLC | AZ | DC | 261 | $13.6M | $52,088 | $3,373 | $202 |
| Alliance Franchise Brands LLC Employees Savings and Retirement Plan | Alliance Franchise Brands LLC | MI | DC | 249 | $23.0M | $92,265 | $2,031 | $17.75 |
| Redaptive, Inc. 401(k) Plan | Redaptive, Inc. | CO | DC | 248 | $19.6M | $79,224 | $9,603 | $164 |
| Retirement Plan for Hourly Employees of Love's Bakery, Inc. | Love's Bakery Holding Company, Inc. | HI | DB | 248 | $9.9M | $39,965 | — | $340 |
| Bellwether Asset Management 401(k) Plan | Bellwether Asset Management, Inc. | CA | DC | 245 | $12.6M | $51,360 | $5,325 | $40.43 |
| Copyright Clearance Center, Inc. Defined Benefit Plan | Copyright Clearance Center Inc. | MA | DB | 221 | $56.6M | $255,958 | $42,857 | $865 |
| Kona Ice, Inc. 401(k) PSP Retirement Plan | Kona Ice, Inc. | KY | DC | 184 | $4.4M | $23,943 | $2,312 | $176 |
| Adeia 401(k) Plan | Adeia Inc. | CA | DC | 154 | $34.6M | $224,989 | $6,858 | $390 |
| Peoples Financial Corporation 401(k) Profit Sharing Plan | Peoples Financial Corporation | MS | DC | 152 | $26.4M | $173,499 | $1,959 | $426 |
| Petland, Inc. 401(k) Retirement Plan | Petland, Inc. | OH | DC | 149 | $10.6M | $71,116 | $2,463 | $237 |
By plan size
By state
Questions and answers
How many retirement plans are there in lessors of nonfinancial intangible assets (except copyrighted works)?
26 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 44 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 lessors of nonfinancial intangible assets (except copyrighted works)?
The median defined contribution plan reported $55,187 in net assets per participant (middle half of plans: $36,228 to $89,606); 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 lessors of nonfinancial intangible assets (except copyrighted works)?
The median defined contribution plan received $2,620 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 lessors of nonfinancial intangible assets (except copyrighted works)?
Among defined contribution plans that report any Schedule C compensation, the median was $178 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.