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Industry · Form 5500 business code 711210
Spectator Sports (including sports clubs & racetracks): 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.
225 retirement plans in spectator sports (including sports clubs & racetracks) with 100 or more participants filed Form 5500 for plan year 2024 (181 defined contribution, 44 defined benefit). All Form 5500 pension filers in the group reported 263,937 participant records and $34.2B in net assets.
The median defined contribution plan held $63,353 per participant, above the national median of $53,031, and its employer put in $2,518 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $115 per participant against $123 nationally.
Employers contributed $1.40B and participants $600M during the year, and the plans paid out $1.95B in benefits.
In 2009 the same group numbered 201 plans with $8.66B; by 2024 it was 225 plans (up 12%) and $34.2B (up 295%). 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 | $63,353 | $53,031 | $114,328 | $86,234 |
| Employer contributions per active participant | $2,518 | $2,174 | $9,932 | $10,244 |
| Schedule C compensation per participant | $115 | $123 | $414 | $344 |
| Schedule C compensation, share of net assets | 0.18% | 0.26% | 0.37% | 0.42% |
| Administrative expenses per participant | $104 | $116 | $724 | $527 |
Medians across plans with 100 or more participants (175 DC and 44 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 | $31,924 | $63,353 | $110,533 | 175 |
| Employer contributions per active participant | $1,258 | $2,518 | $5,916 | 167 |
| Schedule C compensation per participant | $56.92 | $115 | $175 | 165 |
| Administrative expenses per participant | $53.72 | $104 | $172 | 155 |
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 | 23 | 12,852 | $922M | $32.1M | $45.7M | $87,029 | $156 |
| 2024 | 225 | 263,937 | $34.2B | $1.40B | $600M | $63,353 | $115 |
| 2023 | 225 | 232,701 | $31.4B | $1.36B | $548M | $60,208 | $98.84 |
| 2022 | 233 | 219,771 | $27.0B | $1.21B | $489M | $49,276 | $101 |
| 2021 | 223 | 202,315 | $29.4B | $1.08B | $436M | $61,898 | $122 |
| 2020 | 217 | 196,513 | $27.3B | $1.02B | $380M | $56,069 | $105 |
| 2019 | 221 | 198,945 | $21.5B | $984M | $383M | $51,088 | $94.24 |
| 2018 | 217 | 189,081 | $19.9B | $988M | $326M | $43,524 | $86.88 |
| 2017 | 213 | 182,059 | $20.1B | $1.05B | $298M | $47,830 | $81.55 |
| 2016 | 209 | 171,204 | $17.5B | $1.08B | $277M | $43,701 | $68.84 |
| 2015 | 204 | 161,788 | $15.4B | $985M | $266M | $40,603 | $58.79 |
| 2014 | 205 | 155,624 | $15.4B | $994M | $235M | $40,325 | $53.94 |
| 2013 | 199 | 135,248 | $12.5B | $656M | $219M | $38,356 | $44.62 |
| 2012 | 201 | 142,703 | $12.0B | $728M | $207M | $32,161 | $33.95 |
| 2011 | 193 | 137,400 | $10.6B | $777M | $196M | $29,301 | $32.77 |
| 2010 | 194 | 137,052 | $10.1B | $623M | $177M | $29,725 | $52.76 |
| 2009 | 201 | 137,691 | $8.66B | $764M | $177M | $24,980 | $17.10 |
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 224 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 224 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| 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 |
| 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 |
| 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 |
| NFL Player Annuity Program | Annuity Board of the NFL Player Annuity Program | MD | DC | 7,789 | $1.96B | $251,275 | $64,540 | $666 |
| Minor League Players Pension Plan | Office of the Commissioner of Baseball | NY | DB | 7,578 | $20.7M | $2,730 | $1,255 | $41.19 |
| 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 |
| NFL Player Capital Accumulation Plan | Cap Board of the NFL Player Capital Accumulation Plan | MD | DC | 5,785 | $706M | $122,076 | $23,752 | $245 |
| Major League Baseball Players Investment Plan | Pension Committee of MLB Players Benefit Plan | MD | DC | 4,675 | $1.16B | $247,366 | $15,061 | $167 |
| CR Fitness Holdings LLC 401(k) Plan | CR Fitness Holdings LLC | FL | DC | 3,808 | $4.2M | $1,113 | $73 | $19.19 |
| The Cleveland Guardians 401(k) Plan | Cleveland Guardians Baseball Company, LLC | OH | DC | 3,307 | $60.9M | $18,424 | $914 | $5.06 |
| NFL Pension Plan | National Football League | NY | DC | 3,276 | $544M | $166,036 | $14,940 | $299 |
| Kroenke Sports 401(k) Savings Plan | Kroenke Sports Holdings, LLC | CO | DC | 3,188 | $121M | $37,857 | $1,043 | $37.94 |
| The National Football League Capital Accumulation Plan | National Football League | NY | DC | 2,849 | $254M | $89,245 | — | $98.21 |
| Major League Baseball 401(k) Plan and Trust | Office of the Commissioner of Baseball | NY | DC | 2,813 | $397M | $141,306 | $5,543 | $26.46 |
| Sports Facilities Companies, LLC 401(k) Retirement Plan | Sports Facilities Companies, LLC | FL | DC | 2,649 | $4.2M | $1,570 | $141 | $1.31 |
| Nba Retirement Plan | National Basketball Association | NJ | DC | 2,561 | $760M | $296,843 | $14,481 | $97.05 |
| National Hockey League Players Retirement Benefit Plan | Benefits Committee of the National Hockey League Retirement Benefits P | NY | DB | 2,380 | $863M | $362,608 | $42,006 | $385 |
| Major League Soccer 401(k) Plan | Major League Soccer LLC | NY | DC | 2,347 | $177M | $75,304 | $8,675 | $72.11 |
| 1st LLC 401(k) Plan | 1st LLC | — | DC | 2,341 | $76.8M | $32,812 | $664 | $12.84 |
| GSW Sports LLC 401(k) Plan | GSW Sports LLC | CA | DC | 2,300 | $51.7M | $22,483 | $616 | $81.07 |
| National Basketball Association Players' Pension Plan | Board of Trustees of Nba Players' Pension Plan | IN | DB | 2,149 | $715M | $332,877 | $192,630 | $2,387 |
| National Hockey League Players' US 401(k) | Benefits Cmte of the NTL Hockey League Plyrs 401(k) Sav | NY | DC | 2,105 | $820M | $389,419 | — | — |
| New York Backstretch Employees Pension Plan | New York Backstretch Employees Pension Plan | NY | DB | 1,984 | $55.2M | $27,842 | $1,375 | $235 |
| The 401(k) Plan of the New York Racing Association, Inc. | The New York Racing Association, Inc. | NY | DC | 1,862 | $127M | $68,168 | $1,499 | $22.26 |
| Atlanta Braves 401(k) Plan | Braves Holdings, LLC | GA | DC | 1,755 | $101M | $57,408 | $3,233 | $76.89 |
| NFL Player Cash Balance Plan | Cash Balance Board of NFL Player Cash Balance Plan | MD | DB | 1,731 | $126M | $73,077 | — | $676 |
| The Seattle Mariners 401(k) Plan | The Baseball Club of Seattle, LLLP | WA | DC | 1,687 | $73.9M | $43,782 | $2,806 | $80.44 |
| Jazz Basketball Investors LLC 401(k) Plan | Jazz Basketball Investors LLC | UT | DC | 1,683 | $41.2M | $24,462 | $1,006 | $42.60 |
| Spurs Sports & Entertainment 401(k) Plan | San Antonio Spurs, LLC | TX | DC | 1,669 | $54.5M | $32,684 | $936 | $34.32 |
| Major League Baseball - Office Employees Plan | Office of the Commissioner of Baseball | NY | DB | 1,667 | $316M | $189,854 | $34,351 | $430 |
| Baltimore Orioles Limited Partnership Profit Sharing & Savings Plan | Baltimore Orioles Limited Partnership | MD | DC | 1,651 | $46.9M | $28,426 | $423 | $64.91 |
| The National Football League Capital Accumulation Plan | Green Bay Packers, Inc. | WI | DC | 1,565 | $79.8M | $50,999 | $569 | $55.11 |
| Oaklawn Jockey Club Employees 401(k) Savings Plan | Oaklawn Jockey Club, Inc. | AR | DC | 1,541 | $20.3M | $13,159 | $333 | $6.76 |
| Kansas City Royals Baseball Club, LLC 401(k) Plan | Kansas City Royals Baseball Club, LLC | MO | DC | 1,526 | $47.9M | $31,393 | $1,835 | $102 |
| Bfob 401(k) Plan | Amb Group, LLC | GA | DC | 1,465 | $93.5M | $63,791 | $4,046 | $149 |
| American Hockey League/professional Hockey Players Association 401(k) Plan | American Hockey League/prof. Hockey Players Assoc. Agreement of Trust | — | DC | 1,410 | $18.0M | $12,736 | — | $86.58 |
| Anaheim Arena Management 401(k) Savings Plan | Anaheim Arena Management, LLC | CA | DC | 1,405 | $14.3M | $10,163 | $368 | $0.46 |
| Boston Red Sox Retirement and Savings Plan | Boston Red Sox Baseball Club Limited Partnership | MA | DC | 1,387 | $108M | $78,024 | $3,575 | $13.69 |
By plan size
By state
Questions and answers
How many retirement plans are there in spectator sports (including sports clubs & racetracks)?
225 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 301 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 spectator sports (including sports clubs & racetracks)?
The median defined contribution plan reported $63,353 in net assets per participant (middle half of plans: $31,924 to $110,533); 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 spectator sports (including sports clubs & racetracks)?
The median defined contribution plan received $2,518 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 spectator sports (including sports clubs & racetracks)?
Among defined contribution plans that report any Schedule C compensation, the median was $115 per participant and 0.18% 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.