Industry sector · Form 5500 business code 71xxxx
Arts, entertainment and recreation: retirement plans
Plans whose sponsor entered a business code in this sector 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.
1,206 retirement plans in arts, entertainment and recreation with 100 or more participants filed Form 5500 for plan year 2024 (1,087 defined contribution, 119 defined benefit). All Form 5500 pension filers in the group reported 1,842,689 participant records and $86.8B in net assets.
The median defined contribution plan held $37,352 per participant, well below the national median of $53,031, and its employer put in $1,566 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $89.75 per participant against $123 nationally.
Employers contributed $2.90B and participants $3.02B during the year, and the plans paid out $6.23B in benefits.
In 2009 the same group numbered 1,229 plans with $23.4B; by 2024 it was 1,206 plans (down 2%) and $86.8B (up 271%). 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 | $37,352 | $53,031 | $98,070 | $86,234 |
| Employer contributions per active participant | $1,566 | $2,174 | $8,284 | $10,244 |
| Schedule C compensation per participant | $89.75 | $123 | $440 | $344 |
| Schedule C compensation, share of net assets | 0.27% | 0.26% | 0.49% | 0.42% |
| Administrative expenses per participant | $83.76 | $116 | $715 | $527 |
Medians across plans with 100 or more participants (1,038 DC and 119 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 | $18,333 | $37,352 | $62,055 | 1,038 |
| Employer contributions per active participant | $818 | $1,566 | $2,570 | 969 |
| Schedule C compensation per participant | $38.04 | $89.75 | $168 | 974 |
| Administrative expenses per participant | $30.26 | $83.76 | $160 | 1,007 |
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 | 137 | 128,190 | $6.19B | $171M | $284M | $51,181 | $102 |
| 2024 | 1,206 | 1,842,689 | $86.8B | $2.90B | $3.02B | $37,352 | $89.75 |
| 2023 | 1,199 | 1,649,428 | $77.2B | $2.70B | $2.73B | $34,545 | $80.05 |
| 2022 | 1,380 | 1,514,026 | $64.9B | $2.41B | $2.33B | $27,028 | $80.93 |
| 2021 | 1,337 | 1,409,578 | $73.6B | $2.02B | $2.03B | $34,696 | $89.63 |
| 2020 | 1,333 | 1,418,812 | $69.9B | $1.87B | $1.77B | $31,131 | $79.26 |
| 2019 | 1,347 | 1,426,514 | $58.5B | $2.00B | $1.97B | $25,384 | $64.77 |
| 2018 | 1,339 | 1,297,865 | $48.3B | $1.88B | $1.78B | $22,573 | $58.57 |
| 2017 | 1,313 | 1,252,365 | $50.4B | $1.91B | $1.62B | $24,071 | $50.77 |
| 2016 | 1,295 | 1,192,358 | $43.2B | $1.88B | $1.47B | $20,683 | $38.82 |
| 2015 | 1,290 | 1,158,269 | $39.0B | $1.75B | $1.38B | $19,155 | $34.20 |
| 2014 | 1,277 | 1,142,420 | $39.0B | $1.65B | $1.26B | $19,157 | $32.04 |
| 2013 | 1,254 | 1,092,098 | $35.1B | $1.32B | $1.18B | $18,675 | $26.02 |
| 2012 | 1,254 | 1,081,420 | $31.2B | $1.36B | $1.09B | $15,501 | $25.49 |
| 2011 | 1,217 | 1,057,705 | $27.8B | $1.38B | $1.03B | $14,021 | $23.83 |
| 2010 | 1,227 | 1,054,785 | $27.2B | $1.15B | $959M | $13,992 | $24.10 |
| 2009 | 1,229 | 1,056,068 | $23.4B | $1.27B | $936M | $12,070 | $19.31 |
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 1,199 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 50 largest by participants of 1,199 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| I.A.T.S.E. Annuity Fund | Board of Trustees I.A.T.S.E. Annuity Fund | NY | DC | 100,475 | $1.43B | $14,184 | $934 | $36.65 |
| American Federation of Musicians and Employers' Pension Fund and Subsidiary | Board of Trustees of the American Federation of Musicians and Employe | NY | DB | 52,611 | $3.13B | $59,401 | $4,173 | $311 |
| Equity-League Pension Trust Fund | Board of Trustees of the Equity-League Pension Trust Fund | NY | DB | 48,302 | $2.34B | $48,451 | $840 | $621 |
| Caesars Entertainment, Inc. 401(k) Plan | Caesars Entertainment Inc. | NV | DC | 45,125 | $1.94B | $42,988 | $944 | $26.10 |
| Life Time and Its Affiliates 401(k) Plan | Life Time, Inc. | MN | DC | 43,612 | $332M | $7,614 | $125 | $18.59 |
| The MGM Resorts 401(k) Savings Plan | MGM Resorts International | NV | DC | 43,365 | $2.24B | $51,700 | $886 | $44.74 |
| Dave & Buster's 401(k) Savings Plan | Dave & Buster's, Inc. | TX | DC | 42,611 | $74.5M | $1,749 | $51 | $5.81 |
| Topgolf 401(k) Plan | Topgolf International, Inc. | TX | DC | 41,410 | $126M | $3,051 | $199 | $2.73 |
| Troon Golf, L.L.C. 401(k) Plan | Troon Golf, L.L.C. | AZ | DC | 37,243 | $334M | $8,960 | $288 | $47.06 |
| Vail Resorts 401(k) Retirement Plan | The Vail Corporation DBA Vail Associates, Inc. a Colorado Corporation | CO | DC | 37,206 | $541M | $14,540 | $276 | $23.91 |
| Penn Entertainment, Inc. 401(k) Plan | Penn Entertainment, Inc. | PA | DC | 28,522 | $694M | $24,331 | $886 | $39.44 |
| Six Flags 401(k) Plan | Six Flags Entertainment Corporation | TX | DC | 27,330 | $176M | $6,457 | $63 | $2.19 |
| I. a. T. S. E. National Pension Fund | Board of Trustees I.A.T.S.E. National Pension Fund | NY | DB | 25,884 | $658M | $25,428 | $2,713 | $186 |
| SWBG, LLC 401(k) Plan | SWBG, LLC | FL | DC | 25,070 | $269M | $10,745 | $103 | $18.49 |
| Equity League 401(k) Plan | Board of Trustees of the Equity League 401(k) Plan | NY | DC | 24,681 | $653M | $26,444 | $483 | $37.00 |
| Universal Orlando 401(k) Retirement Plan | Universal City Development Partners, Ltd. Universal Orlando | FL | DC | 24,228 | $834M | $34,420 | $1,934 | $15.14 |
| Annuity Fund of Local No. One, I. a. T. S. E. | Board of Trustees, Annuity Fund of Local No. One, I.A.T.S.E. | NY | DC | 23,085 | $1.18B | $51,242 | $2,397 | $20.80 |
| Alterra Mountain Company U.S. Inc. 401(k) Retirement Plan | Alterra Mountain Company | CO | DC | 21,293 | $366M | $17,181 | $515 | $23.77 |
| Seminole Indian Casino 401(k) Plan | Seminole Tribe of Florida | FL | DC | 17,330 | $396M | $22,837 | $878 | $45.89 |
| Anschutz Entertainment Group, Inc. 401(k) Plan | Anschutz Entertainment Group, Inc. | CA | DC | 17,096 | $253M | $14,786 | $445 | $13.76 |
| Bert Bell/pete Rozelle NFL Player Retirement Plan | Retirement Board of Bert Bell/pete Rozelle NFL Player Retirement Plan | MD | DB | 15,591 | $3.95B | $253,040 | $97,090 | $1,073 |
| The Equinox Holdings, Inc. 401(k) Plan | Equinox Holdings, Inc. | NY | DC | 15,564 | $182M | $11,684 | $211 | $29.84 |
| Clubcorp Individual Investment Plan | Clubcorp | TX | DC | 15,263 | $82.7M | $5,416 | — | $16.85 |
| Live Nation Entertainment, Inc. 401(k) Savings Plan | Live Nation Entertainment, Inc. | CA | DC | 13,439 | $1.03B | $76,327 | $1,910 | $17.92 |
| Cherokee Nation Businesses LLC 401(k) Plan | Cherokee Nation Businesses, LLC | OK | DC | 12,033 | $648M | $53,831 | $4,117 | $26.85 |
| NFL Player Second Career Savings Plan | Savings Board of the NFL Player Second Career Savings Plan | MD | DC | 11,630 | $4.08B | $351,071 | $25,612 | $395 |
| The National Football League Club Employees Pension Plan | Multiple Employers | MD | DB | 11,358 | $2.20B | $193,417 | $12,104 | $543 |
| Wynn Resorts, Limited 401(k) Plan | Wynn Resorts, Limited | NV | DC | 10,917 | $509M | $46,664 | $1,037 | $88.10 |
| Churchill Downs Incorporated 401(k) Retirement Plan | Churchill Downs Incorporated | KY | DC | 10,219 | $210M | $20,533 | $743 | $21.97 |
| Major League Baseball Players Pension Plan | Pension Committee of MLB Players Benefit Plan | MD | DB | 10,051 | $4.66B | $463,313 | $130,091 | $1,001 |
| Asm Global Retirement & Savings Plan | Asm Global | PA | DC | 9,937 | $337M | $33,896 | $1,188 | $19.93 |
| Pea(k) Utah's Pooled Employer 401(k) Plan | United 401(k) Plans, Inc. DBA | UT | DC | 9,619 | $142M | $14,734 | $1,120 | $157 |
| Cinemark USA, Inc. Plan and Trust | Cinemark USA, Inc. | TX | DC | 9,028 | $215M | $23,823 | $831 | $32.40 |
| Bally's 401(k) Plan | Bally's Management Group, LLC | RI | DC | 8,822 | $175M | $19,884 | $865 | $21.43 |
| Pci Gaming Authority 401(k) Retirement Plan | Pci Gaming Authority | AL | DC | 8,600 | $184M | $21,415 | $1,677 | $74.36 |
| I.A.T.S.E. Local 33 Section 401(k) Plan | Board of Trustees, I.A.T.S.E. Local 33 Section 401(k) | CA | DC | 8,574 | $381M | $44,422 | $720 | $45.40 |
| San Manuel Band of Mission Indians 401(k) | San Manuel Band of Mission Indians | CA | DC | 8,319 | $404M | $48,578 | $2,679 | $10.50 |
| Core Power Yoga, LLC Employee Savings Trust | Core Power Yoga, LLC | CO | DC | 8,216 | $4.9M | $602 | — | $0.29 |
| NFL Player Annuity Program | Annuity Board of the NFL Player Annuity Program | MD | DC | 7,789 | $1.96B | $251,275 | $64,540 | $666 |
| The Mohegan Retirement and 401(k) Plan | The Mohegan Tribe of Indians of Connecticut | CT | DC | 7,703 | $500M | $64,923 | $952 | $19.51 |
| Amf Bowling Centers, Inc. 401(k) Retirement Plan | Amf Bowling Centers, Inc. | VA | DC | 7,697 | $48.9M | $6,348 | $0 | $30.97 |
| Minor League Players Pension Plan | Office of the Commissioner of Baseball | NY | DB | 7,578 | $20.7M | $2,730 | $1,255 | $41.19 |
| Genting USA 401(k) Plan | Resorts World Las Vegas, LLC | NY | DC | 7,245 | $124M | $17,071 | $1,180 | $102 |
| Herschend Family Entertainment Profit Sharing & 401(k) Plan | Herschend Entertainment Company LLC | MO | DC | 7,120 | $159M | $22,368 | $1,555 | $49.19 |
| Fontainebleau Las Vegas 401(k) Plan | Bowtie Hospitality LV LLC | NV | DC | 6,641 | $18.2M | $2,737 | $293 | $13.37 |
| Varsity Brands, LLC 401(k) Profit Sharing Plan | Varsity Brands, LLC | TX | DC | 6,463 | $406M | $62,788 | $1,410 | $47.34 |
| Minor League Baseball Players 401(k) Plan | The Minor League Baseball Players 401(k) Plan Committee | PA | DC | 6,190 | $11.4M | $1,836 | $404 | $86.45 |
| Endeavor 401(k) Plan | Endeavor Parent, LLC | NY | DC | 6,133 | $638M | $104,027 | $2,557 | $75.64 |
| Nevada Resort Association IATSE Local 720 Retirement Plan | Nevada Resort Association IATSE Local 720 Retirement Plan, Board of TR | NV | DB | 6,130 | $241M | $39,392 | $3,223 | $178 |
| Arcis Golf 401(k) Plan | Evergreen Alliance Golf Limited, L.P. | TX | DC | 6,003 | $23.7M | $3,941 | $231 | $19.81 |
By plan size
By state
Business codes in this sector
| Code | Principal business activity | Plans 100+ | Participants | Net assets |
|---|---|---|---|---|
| 713900 | Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers) | 338 | 481,948 | $9.49B |
| 712100 | Museums, Historical Sites, & Similar Institutions | 236 | 118,848 | $7.43B |
| 711210 | Spectator Sports (including sports clubs & racetracks) | 225 | 263,937 | $34.2B |
| 713200 | Gambling Industries | 166 | 392,329 | $14.0B |
| 711100 | Performing Arts Companies | 131 | 234,191 | $8.65B |
| 711300 | Promoters of Performing Arts, Sports, & Similar Events | 41 | 50,641 | $2.81B |
| 713100 | Amusement Parks & Arcades | 35 | 154,505 | $2.54B |
| 711410 | Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures | 20 | 17,196 | $1.53B |
Codes with 20 or more plans of 100+ participants in plan year 2024. Labels are from the official Form 5500 instructions.
Questions and answers
How many retirement plans are there in arts, entertainment and recreation?
1,206 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 3,076 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 arts, entertainment and recreation?
The median defined contribution plan reported $37,352 in net assets per participant (middle half of plans: $18,333 to $62,055); 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 arts, entertainment and recreation?
The median defined contribution plan received $1,566 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 arts, entertainment and recreation?
Among defined contribution plans that report any Schedule C compensation, the median was $89.75 per participant and 0.27% 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.