Industry sector · Form 5500 business code 81xxxx
Other services: 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.
For plan year 2024, 3,046 retirement plans in other services with 100 or more participants filed Form 5500: 2,817 defined contribution and 229 defined benefit. They reported 3,415,088 participant records and $159.2B in net assets, counting every plan on the form.
The median defined contribution plan held $40,686 per participant, well below the national median of $53,031, and its employer put in $2,029 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $113 per participant against $123 nationally.
Employers contributed $5.10B and participants $5.39B during the year, and the plans paid out $13.8B in benefits.
In 2009 the same group numbered 3,255 plans with $62.8B; by 2024 it was 3,046 plans (down 6%) and $159.2B (up 153%). 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 | $40,686 | $53,031 | $111,531 | $86,234 |
| Employer contributions per active participant | $2,029 | $2,174 | $13,086 | $10,244 |
| Schedule C compensation per participant | $113 | $123 | $491 | $344 |
| Schedule C compensation, share of net assets | 0.30% | 0.26% | 0.44% | 0.42% |
| Administrative expenses per participant | $99.91 | $116 | $655 | $527 |
Medians across plans with 100 or more participants (2,707 DC and 227 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 | $19,398 | $40,686 | $83,171 | 2,707 |
| Employer contributions per active participant | $899 | $2,029 | $4,234 | 2,571 |
| Schedule C compensation per participant | $42.93 | $113 | $217 | 2,512 |
| Administrative expenses per participant | $32.97 | $99.91 | $199 | 2,637 |
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 | 392 | 330,866 | $24.6B | $755M | $861M | $62,177 | $154 |
| 2024 | 3,046 | 3,415,088 | $159.2B | $5.10B | $5.39B | $40,686 | $113 |
| 2023 | 3,067 | 3,283,636 | $146.5B | $4.94B | $4.97B | $36,164 | $97.58 |
| 2022 | 3,480 | 3,282,655 | $128.6B | $4.64B | $4.65B | $26,725 | $89.86 |
| 2021 | 3,392 | 3,176,123 | $148.6B | $4.38B | $4.12B | $32,838 | $95.78 |
| 2020 | 3,440 | 3,049,745 | $137.7B | $3.97B | $3.74B | $29,852 | $81.99 |
| 2019 | 3,414 | 3,081,979 | $122.3B | $4.36B | $3.62B | $25,669 | $72.47 |
| 2018 | 3,361 | 3,112,792 | $107.2B | $4.26B | $3.34B | $22,429 | $64.13 |
| 2017 | 3,320 | 3,047,391 | $110.7B | $4.14B | $3.01B | $23,458 | $54.55 |
| 2016 | 3,235 | 2,988,055 | $98.8B | $3.93B | $2.78B | $21,119 | $45.17 |
| 2015 | 3,199 | 2,906,441 | $90.0B | $3.95B | $2.50B | $19,825 | $39.64 |
| 2014 | 3,216 | 2,911,945 | $94.3B | $3.76B | $2.34B | $20,193 | $38.63 |
| 2013 | 3,190 | 2,859,564 | $91.8B | $3.60B | $2.17B | $20,171 | $32.81 |
| 2012 | 3,181 | 2,816,841 | $81.7B | $3.68B | $2.02B | $17,520 | $33.20 |
| 2011 | 3,142 | 2,780,878 | $72.0B | $3.45B | $1.89B | $15,401 | $30.91 |
| 2010 | 3,205 | 2,798,937 | $71.5B | $3.29B | $1.79B | $15,585 | $33.70 |
| 2009 | 3,255 | 2,892,829 | $62.8B | $2.84B | $1.74B | $13,323 | $26.88 |
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 3,042 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 50 largest by participants of 3,042 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| Int'l Brotherhood of Electrical Workers' Pension Benefit Fund | International Brotherhood of Electrical Workers' Pension Benefit Fund | DC | DC | 603,067 | $2.71B | $4,494 | — | $17.32 |
| Young Men's Christian Association Retirement Fund Retirement Plan | Young Men's Christian Association Retirement Fund | NY | DC | 99,339 | $3.88B | $39,020 | $4,529 | — |
| Team Public Choices 401(k) Plan | Team Public Choices, LLC | CA | DC | 86,462 | $37.0M | $427 | $5 | $1.75 |
| Cintas Partners' Plan | Cintas Corporation | OH | DC | 70,567 | $4.43B | $62,808 | $2,624 | $50.00 |
| Itpeu Pension Fund | Itpeu Pension Fund | NJ | DC | 58,365 | $172M | $2,954 | $954 | $14.02 |
| Caliber Holdings LLC Retirement Savings Plan | Wand Newco 3, Inc. | TX | DC | 38,090 | $862M | $22,638 | $1,490 | $34.77 |
| The Sci 401(k) Retirement Savings Plan | Service Corporation Intl | TX | DC | 27,861 | $1.75B | $62,942 | $2,500 | $45.84 |
| The Cultural Institutions Pension Plan | The Cultural Institutions Retirement System | NY | DB | 24,316 | $1.67B | $68,559 | $9,169 | $239 |
| Club Pension Plan | Automobile Club of So California | CA | DB | 23,954 | $2.61B | $108,997 | — | $251 |
| Automotive Industries Pension Plan | Board of Trustees Automotive Industries Pension Plan | CA | DB | 22,897 | $2.12B | $92,580 | $7,834 | $331 |
| Amalgamated Transit Union National 401(k) Pension Plan | Board of Trustees of the Amalgamated Transit Union | IL | DC | 22,720 | $267M | $11,756 | $862 | $33.42 |
| Massachusetts Service Employees' Pension Fund | Trustees of Massachusetts Service Employees' Pension Fund | NY | DB | 22,061 | $297M | $13,457 | $970 | $60.46 |
| Safelite Group Associates' Retirement Savings Plan | Safelite Group, Inc. | OH | DC | 21,015 | $719M | $34,214 | $1,315 | $88.02 |
| Western Pennsylvania Teamsters and Employers Pension Fund | W PA Teamsters & Employers Pension | PA | DB | 19,523 | $1.60B | $81,945 | $19,662 | $215 |
| Agc Select 401(k) PEP | Plan Professionals, LLC | NJ | DC | 19,193 | $610M | $31,764 | $1,107 | $36.65 |
| SEIU Local No. 4 Pension Fund | Trustees of SEIU Local No. 4 Pension Fund | IL | DB | 17,627 | $88.6M | $5,029 | $562 | $30.25 |
| SEIU Affiliates Officers and Employees Pension Plan | BD of Trustees SEIU Affiliates Officers and Employees Pension Plan | DC | DB | 17,491 | $1.64B | $93,687 | $9,265 | $213 |
| Security Police Fire Professionals of America Retirement Plan | International Union,security Police Fire Professionals of America | MI | DC | 17,204 | $127M | $7,383 | $881 | $64.83 |
| Automobile Mechanics' Local No. 701 Pension Fund | Trustees of Automobile Mechanics' Local No. 701 Pension Fund | IL | DB | 14,856 | $1.23B | $82,649 | $12,197 | $113 |
| Corecivic 401(k) Plan | Corecivic of Tennessee, LLC | TN | DC | 14,843 | $508M | $34,207 | $1,957 | $50.77 |
| The Cultural Institutions Savings Plan | The Cultural Institutions Retirement System | NY | DC | 14,828 | $725M | $48,878 | $365 | $42.22 |
| Hospital Housekeeping Systems 401(k) Benefit Plan | Hospital Housekeeping Systems, LLC | TX | DC | 14,748 | $35.5M | $2,408 | $91 | $8.49 |
| Sp+ 401(k) Savings Plan | SP Plus Corporation | IL | DC | 14,195 | $203M | $14,274 | $328 | $55.25 |
| United Food and Commercial Workers Local 1500 Annuity Plan | Board of Trustees UFCW Local 1500 Annuity Fund | NY | DC | 13,729 | $46.9M | $3,419 | $1,441 | $75.94 |
| Unifirst Retirement Savings Plan | Unifirst Corporation | MA | DC | 13,504 | $554M | $41,036 | $1,573 | $63.65 |
| Vestis Retirement Savings Plan | Vestis Uniforms and Workplace Supplies, Inc. | GA | DC | 13,477 | $638M | $47,375 | $88 | $10.96 |
| Howard Hughes Medical Institute Retirement Savings Plan | Howard Hughes Medical Institute | MD | DC | 13,330 | $1.97B | $147,550 | $10,263 | $27.97 |
| Towne Park 401(k) Plan | Towne Park, LLC | PA | DC | 12,697 | $17.6M | $1,389 | $42 | $14.22 |
| Boy Scouts of America Master Pension Trust - Boy Scouts of America Retirement Plan for Employees | Boy Scouts of America | TX | DB | 12,553 | $1.40B | $111,531 | — | $472 |
| Gerber Collision & Glass 401(k) Plan | The Boyd Group (U.S.) Inc. | IL | DC | 11,875 | $198M | $16,644 | $728 | $29.81 |
| Crash Champions 401(k) Plan | Crash Champions, LLC | TX | DC | 11,641 | $253M | $21,769 | $898 | $33.22 |
| GFL Environmental US 401(k) Plan | GFL Environmental Holdings (US), Inc. | NC | DC | 11,631 | $312M | $26,802 | $2,325 | $64.18 |
| Liuna Staff and Affiliates Pension Fund | Board of Trustees of Liuna Staff and Affiliates Pension Fund | DC | DB | 11,547 | $2.18B | $188,617 | $33,853 | $473 |
| Ace Retail Savings Plan 401(k) | Ace Hardware Corporation | IL | DC | 11,052 | $188M | $17,014 | $552 | $96.61 |
| Upbound 401(k) Retirement Savings Plan | Upbound Group, Inc. | TX | DC | 10,855 | $244M | $22,496 | $498 | $9.89 |
| Local 153 Pension Fund | Joint Board of Trustees of Local 153 Pension Fund | NY | DB | 10,123 | $129M | $12,751 | $4,757 | $88.60 |
| Crescent Hotels & Resorts 401(k) Plan | Crescent Hotels & Resorts LLC | VA | DC | 10,097 | $102M | $10,121 | $619 | $43.87 |
| Annuity Fund of Operating Engineers Local 513 | Board of Trustees of Annuity Fund of Operating Engineers Local 513 | MO | DC | 9,613 | $323M | $33,601 | $2,411 | $137 |
| Service Employees Pension Fund of Upstate NY Upstate New York | Service Employees Pension Fund of Upstate NY | NY | DB | 9,408 | $230M | $24,442 | $2,860 | $144 |
| Laundry, Dry Cleaning Workers & Allied Industries Retirement Fund, Workers United | Trustees of the Laundry,dry Cleaning Wo Rkers and Allied Industries Re | NY | DB | 9,243 | $193M | $20,875 | $1,086 | $187 |
| Carpenters Local Union No 491 Annuity Plan | Carpenters Local No 491 Annuity Plan | MD | DC | 9,068 | $37.2M | $4,104 | $4,168 | $8.12 |
| Club Retirement Plan | The Club Management Association of America | VA | DC | 8,662 | $263M | $30,306 | $1,107 | $224 |
| Trion Solutions, Inc. 401(k) Profit Sharing Plan | Trion Solutions, Inc. | MI | DC | 8,551 | $107M | $12,461 | $478 | $32.65 |
| Apella Health Management, Inc. Retirement Savings Plan | Apella Health Management, Inc. | SC | DC | 8,020 | $168M | $20,899 | $1,531 | $83.18 |
| UFCW Intl Union Pension Plan for Employees | Executive Committee of the U.F.C.W Intl Union | DC | DB | 7,935 | $1.15B | $145,411 | $21,957 | $633 |
| Shutterfly, LLC 401(k) Plan | Shutterfly, LLC | CA | DC | 7,904 | $380M | $48,102 | $1,756 | $42.47 |
| Laz Karp Associates, LLC 401(k) Plan | Laz Karp Associates, LLC | CT | DC | 7,516 | $90.7M | $12,061 | $422 | $28.84 |
| Northern Illinois Annuity Fund | Northern Illinois Annuity Fund | WA | DC | 7,405 | $160M | $21,631 | $2,376 | $64.85 |
| American Heart Association, Inc. 403(b) Pension Plan | American Heart Association, Inc. | TX | DC | 7,273 | $452M | $62,143 | — | $24.38 |
| Ascension Healthcare 401(k) Retirement Savings Plan | Ascension Health DBA Ascension Healthcare | MO | DC | 7,250 | $600M | $82,750 | — | $45.43 |
By plan size
By state
Business codes in this sector
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 other services?
3,046 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 8,088 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 other services?
The median defined contribution plan reported $40,686 in net assets per participant (middle half of plans: $19,398 to $83,171); 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 other services?
The median defined contribution plan received $2,029 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 other services?
Among defined contribution plans that report any Schedule C compensation, the median was $113 per participant and 0.30% 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.