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Industry · Form 5500 business code 713200
Gambling Industries: 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, 166 retirement plans in gambling industries with 100 or more participants filed Form 5500: 161 defined contribution and 5 defined benefit. They reported 392,329 participant records and $14.0B in net assets, counting every plan on the form.
The median defined contribution plan held $21,493 per participant, well below the national median of $53,031, and its employer put in $1,089 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $77.31 per participant against $123 nationally.
Employers contributed $382M and participants $993M during the year, and the plans paid out $1.33B in benefits.
In 2009 the same group numbered 197 plans with $4.46B; by 2024 it was 166 plans (down 16%) and $14.0B (up 214%). 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 | $21,493 | $53,031 | $28,716 | $86,234 |
| Employer contributions per active participant | $1,089 | $2,174 | $3,202 | $10,244 |
| Schedule C compensation per participant | $77.31 | $123 | $316 | $344 |
| Schedule C compensation, share of net assets | 0.34% | 0.26% | 0.45% | 0.42% |
| Administrative expenses per participant | $77.26 | $116 | $256 | $527 |
Medians across plans with 100 or more participants (159 DC and 5 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 | $12,438 | $21,493 | $37,013 | 159 |
| Employer contributions per active participant | $619 | $1,089 | $1,718 | 154 |
| Schedule C compensation per participant | $32.35 | $77.31 | $116 | 153 |
| Administrative expenses per participant | $30.01 | $77.26 | $115 | 159 |
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 | 166 | 392,329 | $14.0B | $382M | $993M | $21,493 | $77.31 |
| 2023 | 167 | 357,762 | $11.7B | $327M | $860M | $19,680 | $65.64 |
| 2022 | 185 | 283,834 | $8.08B | $247M | $676M | $15,891 | $62.60 |
| 2021 | 184 | 270,465 | $9.60B | $213M | $646M | $19,061 | $72.09 |
| 2020 | 188 | 307,318 | $10.1B | $192M | $531M | $17,820 | $67.14 |
| 2019 | 196 | 340,554 | $9.81B | $249M | $654M | $15,632 | $54.31 |
| 2018 | 192 | 348,226 | $8.30B | $233M | $622M | $13,342 | $50.76 |
| 2017 | 196 | 354,236 | $8.85B | $217M | $560M | $13,944 | $42.03 |
| 2016 | 200 | 344,846 | $7.57B | $194M | $519M | $11,765 | $36.77 |
| 2015 | 205 | 349,566 | $7.05B | $177M | $492M | $11,161 | $35.92 |
| 2014 | 206 | 355,972 | $6.96B | $165M | $459M | $11,114 | $32.86 |
| 2013 | 204 | 353,631 | $6.63B | $150M | $428M | $9,777 | $26.53 |
| 2012 | 212 | 349,993 | $5.72B | $141M | $406M | $8,358 | $26.66 |
| 2011 | 210 | 351,757 | $5.16B | $124M | $386M | $7,546 | $25.66 |
| 2010 | 205 | 347,775 | $5.15B | $105M | $368M | $7,329 | $25.65 |
| 2009 | 197 | 334,695 | $4.46B | $111M | $362M | $6,315 | $23.38 |
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 163 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 40 largest by participants of 163 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Caesars Entertainment, Inc. 401(k) Plan | Caesars Entertainment Inc. | NV | DC | 45,125 | $1.94B | $42,988 | $944 | $26.10 |
| The MGM Resorts 401(k) Savings Plan | MGM Resorts International | NV | DC | 43,365 | $2.24B | $51,700 | $886 | $44.74 |
| Penn Entertainment, Inc. 401(k) Plan | Penn Entertainment, Inc. | PA | DC | 28,522 | $694M | $24,331 | $886 | $39.44 |
| Seminole Indian Casino 401(k) Plan | Seminole Tribe of Florida | FL | DC | 17,330 | $396M | $22,837 | $878 | $45.89 |
| 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 |
| 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 |
| 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 |
| The Mohegan Retirement and 401(k) Plan | The Mohegan Tribe of Indians of Connecticut | CT | DC | 7,703 | $500M | $64,923 | $952 | $19.51 |
| Genting USA 401(k) Plan | Resorts World Las Vegas, LLC | NY | DC | 7,245 | $124M | $17,071 | $1,180 | $102 |
| Fontainebleau Las Vegas 401(k) Plan | Bowtie Hospitality LV LLC | NV | DC | 6,641 | $18.2M | $2,737 | $293 | $13.37 |
| Mashantucket Pequot Tribe 401(k) Retirement Plan | Mashantucket Pequot Tribe | CT | DC | 5,773 | $425M | $73,602 | $1,358 | $7.42 |
| Live Casino 401(k) Plan | Ppe Casino Resorts Maryland LLC | MD | DC | 4,886 | $80.6M | $16,500 | $633 | $15.34 |
| Tulalip Tribes of Washington Employees' Retirement Plan | Tulalip Tribes of Washington | WA | DC | 4,793 | $231M | $48,272 | $1,782 | $67.75 |
| Seneca Gaming Corporation 401(k) Plan | Seneca Gaming Corporation | NY | DC | 4,483 | $123M | $27,485 | $536 | $55.32 |
| Light & Wonder, Inc. 401(k) Plan | Light & Wonder, Inc. | NV | DC | 4,192 | $569M | $135,799 | $3,624 | $97.84 |
| Aristocrat Technologies, Inc. 401(k) Savings Plan | Aristocrat Technologies, Inc. | NV | DC | 4,017 | $352M | $87,560 | $4,137 | $78.26 |
| Gila River Gaming Enterprises, Inc. 401(k) Plan and Trust | Gila River Gaming Enterprises, Inc. | AZ | DC | 3,716 | $139M | $37,341 | $1,872 | $30.60 |
| Seminole Tribe of Florida 401(k) Plan | Seminole Tribe of Florida | FL | DC | 3,153 | $203M | $64,291 | $3,194 | $80.87 |
| Firekeepers Casino Hotel 401(k) Plan | Firekeepers Development Authority | MI | DC | 2,984 | $57.8M | $19,362 | $1,254 | $96.78 |
| Four Winds Casino Resort 401(k) Retirement Savings Plan | The Pokagon Gaming Authority d/b/a Four Winds Casino Resort | MI | DC | 2,975 | $111M | $37,284 | $1,231 | $26.66 |
| Ho-Chunk Nation 401(k) Plan & Trust | Ho-Chunk Nation | WI | DC | 2,952 | $85.5M | $28,973 | $1,478 | $67.86 |
| Knighted Ventures, LLC 401(k) Retirement Savings Plan | Knighted Ventures, LLC | CA | DC | 2,805 | $12.4M | $4,416 | $99 | $40.12 |
| Century Casino, Inc. 401(k) Savings & Retirement Plan | Century Casino, Inc. | CO | DC | 2,772 | $49.6M | $17,904 | $1,418 | $97.42 |
| Evolution's Retirement Savings Plan | Evolution US, LLC | NJ | DC | 2,723 | $5.6M | $2,069 | $292 | $113 |
| Morongo Band of Mission Indians 401(k) Retirement Plan | Morongo Band of Mission Indians | CA | DC | 2,707 | $84.7M | $31,282 | $1,359 | $26.71 |
| Barona Employees 401(k) Retirement Plan | Barona Band of Mission Indians | CA | DC | 2,521 | $134M | $53,189 | $865 | $91.65 |
| Confederated Tribes of Grand Ronde Retirement Plan | Confederated Tribes of the Grand Ronde Community of Oregon | OR | DC | 2,495 | $151M | $60,487 | $2,614 | $121 |
| Full House Resorts, Inc. 401(k) Plan | Full House Resorts, Inc. | NV | DC | 2,491 | $21.3M | $8,534 | $138 | $26.92 |
| The Sycuan Band of the Kumeyaay Nation 401(k) Retirement Savings Plan | The Sycuan Band of the Kumeyaay Nation | CA | DC | 2,471 | $106M | $42,982 | $911 | $209 |
| Fond Du Lac Employee Retirement Plan | Fond Du Lac Reservation Business Committee | MN | DC | 2,427 | $111M | $45,626 | $2,319 | $105 |
| Jacobs Entertainment, Inc.'s 401(k) Plan | Jacobs Entertainment, Inc. | CO | DC | 2,388 | $37.9M | $15,852 | $364 | $54.35 |
| The California Commerce Club, Inc. Retirement Savings Plan | Calif Commerce Club, Inc. DBA Commerce Casino | CA | DC | 2,381 | $135M | $56,557 | $697 | $101 |
| Cache Creek 401(k) Plan | Cache Creek Casino Resort | CA | DC | 2,344 | $127M | $54,205 | $1,213 | $18.82 |
| Ocean Casino-Resort 401(k) Plan | Ac Ocean Walk LLC | NJ | DC | 2,307 | $34.0M | $14,747 | $872 | $101 |
| Midwest Gaming & Entertainment, LLC 401(k) Plan | Midwest Gaming & Entertainment, LLC | IL | DC | 2,290 | $73.9M | $32,271 | $1,845 | $9.43 |
| Everi Holdings Inc. 401(k) Plan | Everi Payments Inc. | NV | DC | 2,260 | $173M | $76,504 | $3,485 | $101 |
| Muscogee Nation Gaming Enterprises 401(k) Plan | Muscogee Nation Gaming Enterprises, LLC | OK | DC | 2,216 | $55.9M | $25,246 | $1,401 | $57.38 |
| Hawaiian Gardens Casino 401(k) Plan | Hawaiian Gardens Casino | CA | DC | 2,215 | $79.6M | $35,917 | $770 | $79.22 |
By plan size
By state
Questions and answers
How many retirement plans are there in gambling industries?
166 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 171 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 gambling industries?
The median defined contribution plan reported $21,493 in net assets per participant (middle half of plans: $12,438 to $37,013); 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 gambling industries?
The median defined contribution plan received $1,089 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 gambling industries?
Among defined contribution plans that report any Schedule C compensation, the median was $77.31 per participant and 0.34% 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.