Florida › Professional, scientific and technical services › 1,000 to 4,999 participants
Form 5500 statement · plan year 1 Jul 2024 to 30 Jun 2025
Retirement Accumulation Plan for Partners of PWC
Sponsored by PWC US Group LLP, Tampa, FL
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. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
In the plan year ending 30 Jun 2025, Retirement Accumulation Plan for Partners of PWC covered 4,312 participants and held $2.64B in net assets. The plan is a cash balance pension plan sponsored by PWC US Group LLP of Tampa, Florida.
Net assets came to $612,108 per participant, well above the $87,935 median for defined benefit plans with 1,000 to 4,999 participants and well above the $176,808 median for defined benefit plans in professional, scientific and technical services. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
Employer contributions were $326M for the year ($86,856 per active participant) and benefits paid were $124M. In a defined benefit plan the employer's contribution follows funding rules rather than a match formula, so it can swing widely from year to year.
Schedule C lists 1 service provider organisation paid $5,000 or more, with reported compensation of $49K: $11.34 per participant, well below the same-size median of $325. Administrative expenses charged to the plan were $49K. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
The independent accountant's opinion on the financial statements was unmodified (unqualified).
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DB plans |
|---|---|---|---|---|
| Net assets per participant | $612,108 | $87,935 | $176,808 | $86,221 |
| Employer contributions per active participant | $86,856 | $10,593 | $35,855 | $10,244 |
| Schedule C compensation per participant | $11.34 | $325 | $450 | $344 |
| Schedule C compensation, share of net assets | 0.00% | 0.41% | 0.30% | 0.42% |
| Administrative expenses per participant | $11.34 | $513 | $596 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 1,000 to 4,999 participants (1,540 plans), professional, scientific and technical services (277) and all US plans (5,308). Fee medians cover plans that report an amount.
Trend by plan year
| Plan year | Participants | Net assets | Per participant | Employer contributions | Participant contributions | Schedule C compensation |
|---|---|---|---|---|---|---|
| 2024 | 4,312 | $2.64B | $612,108 | $326M | — | $49K |
| 2023 | 4,339 | $2.24B | $516,412 | $312M | — | $11K |
Years in which the plan filed the full Form 5500 with 100 or more participants, from 2009. Plan year is the year in which the plan year began.
Statement for the year
- Net assets, beginning of year$2,240,712,853
- Employer contributions$326,056,559
- Participant contributions—
- Rollovers and other contributions—
- Total contributions$326,056,559
- Total income, including investment results$522,255,716
- Benefits paid$123,508,924
- Administrative expenses$48,898
- Total expenses$123,557,822
- Net income$398,697,894
- Net transfers$0
- Net assets, end of year$2,639,410,747
Participants
- Active participants3,754
- Retired or separated, receiving benefits43
- Retired or separated, entitled to future benefits509
- Total participants, end of year4,312
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Parametric Portfolio Assoc. | Investment management | $48,898 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Investment advisory and management fees$48,898
- Total administrative expenses$48,898
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Registered investment companies (mutual funds)$1.06B · 39.8%
- Common/collective trusts$820M · 30.8%
- Receivables$265M · 9.9%
- U.S. Government securities$249M · 9.3%
- Partnership/joint venture interests$209M · 7.9%
- Other investments$45.1M · 1.7%
- Cash (interest and non-interest bearing)$17.4M · 0.7%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmGrant Thornton, LLP
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $1,000,000
- Blackout period during the year—
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
1CCash balance or similar plan3BPlan covering self-employed individuals3HPlan sponsor(s) is (are) a member(s) of a controlled group
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 541211: Offices of Certified Public Accountants.
Other plans of PWC US Group LLP
| Plan | Participants | Net assets |
|---|---|---|
| Savings Plan for Employees and Partners of PWC | 78,776 | $13.2B |
| Retirement Wealth Builder Plan of PWC | 67,946 | $5.70B |
| Retirement Benefit Accumulation Plan for Employees of PWC | 15,528 | $1.93B |
| Retirement Wealth Builder Plan for Business Services Staff of PWC | 5,379 | $265M |
| Retirement Plan for Employees of PWC | 1,235 | $84.8M |
Similar plans in Florida
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Retirement Benefit Accumulation Plan for Employees of PWC | PWC US Group LLP | 15,528 | $1.93B | $124,495 |
| Retirement Plan for Employees of PWC | PWC US Group LLP | 1,235 | $84.8M | $68,702 |
| Holland & Knight Cash Balance Plan - 2019 | Holland & Knight LLP | 867 | $217M | $249,769 |
| AAA Retirement Plan | American Automobile Association, Inc. and Subs. | 832 | $102M | $122,250 |
Defined benefit plans in professional, scientific and technical services closest in size.
Questions and answers
How big is Retirement Accumulation Plan for Partners of PWC?
4,312 participants at the end of the plan year ending 30 Jun 2025, of whom 3,754 were active employees, with net assets of $2,639,410,747. Among defined benefit plans that places it in the 1,000 to 4,999 participants band, which held 1,540 plans in plan year 2024.
What does PWC US Group LLP contribute per participant?
The filing reports $326,056,559 in employer contributions for the year, which is $86,856 per active participant; the median for plans of the same type and size was $10,593 in plan year 2024. Form 5500 reports the total only. It does not state the match formula, and the per-participant figure is an average, not any one person's contribution.
What fees does the plan pay and how do they compare?
Schedule C reports $48,898 in compensation to service provider organisations, $11.34 per participant or 0.00% of net assets. The same-size median among plans reporting any Schedule C compensation was $325 per participant. Administrative expenses on Schedule H were $48,898. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is PWC US Group LLP. Investment advisory or management: Parametric Portfolio Assoc.. The financial statements were audited by Grant Thornton, LLP. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jul 2024 to 30 Jun 2025, received by the Department of Labor on 14 Apr 2026. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Aug 2026. This page shows the latest filing on record for EIN 92-0400838, plan 005, received 14 Apr 2026; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.