State · sponsors with a Nebraska filing address
Retirement plans in Nebraska
Form 5500 filings for plan years 2009 to 2025; medians for plan year 2024.
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. A plan is counted in the state of its sponsor's address, not where its participants live.
For plan year 2024, 523 retirement plans based in Nebraska with 100 or more participants filed Form 5500: 496 defined contribution and 27 defined benefit. They reported 616,248 participant records and $60.7B in net assets, counting every plan on the form.
The median defined contribution plan held $60,772 per participant, above the national median of $53,031, and its employer put in $2,155 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $140 per participant against $123 nationally.
Employers contributed $1.13B and participants $1.92B during the year, and the plans paid out $5.01B in benefits.
In 2009 the same group numbered 561 plans with $21.1B; by 2024 it was 523 plans (down 7%) and $60.7B (up 187%). From plan year 2023 the 100-participant line counts participants with account balances, which moved many plans to the short form.
Beyond the full-form filers, 3,887 small plans based in Nebraska filed the short Form 5500-SF for 2024, with 108,239 participants and $8.19B in net assets. Small plans are counted here and nowhere else on this site.
Medians compared with all US plans
| Median plan, plan year 2024 | NE: DC | US: DC | NE: DB | US: DB |
|---|---|---|---|---|
| Net assets per participant | $60,772 | $53,031 | $116,042 | $86,234 |
| Employer contributions per active participant | $2,155 | $2,174 | $9,841 | $10,244 |
| Schedule C compensation per participant | $140 | $123 | $304 | $344 |
| Schedule C compensation, share of net assets | 0.27% | 0.26% | 0.26% | 0.42% |
| Administrative expenses per participant | $138 | $116 | $320 | $527 |
Medians across plans with 100 or more participants (484 DC and 27 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 | $31,487 | $60,772 | $99,694 | 484 |
| Employer contributions per active participant | $1,143 | $2,155 | $3,683 | 470 |
| Schedule C compensation per participant | $76.80 | $140 | $257 | 452 |
| Administrative expenses per participant | $67.30 | $138 | $247 | 461 |
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 | 102 | 132,300 | $18.7B | $293M | $666M | $85,823 | $152 |
| 2024 | 523 | 616,248 | $60.7B | $1.13B | $1.92B | $60,772 | $140 |
| 2023 | 546 | 614,024 | $54.7B | $1.04B | $1.86B | $54,196 | $126 |
| 2022 | 599 | 624,789 | $48.3B | $994M | $1.77B | $42,018 | $114 |
| 2021 | 592 | 610,235 | $57.9B | $917M | $1.56B | $50,859 | $129 |
| 2020 | 567 | 583,744 | $50.9B | $834M | $1.38B | $49,221 | $110 |
| 2019 | 573 | 611,652 | $48.2B | $884M | $1.43B | $42,213 | $107 |
| 2018 | 567 | 616,250 | $41.5B | $788M | $1.36B | $34,812 | $97.18 |
| 2017 | 566 | 604,490 | $42.5B | $886M | $1.24B | $36,297 | $86.04 |
| 2016 | 558 | 558,768 | $33.6B | $837M | $1.10B | $31,325 | $78.62 |
| 2015 | 554 | 534,250 | $29.8B | $810M | $1.05B | $29,899 | $74.81 |
| 2014 | 552 | 636,750 | $35.6B | $893M | $1.08B | $30,239 | $59.13 |
| 2013 | 541 | 635,712 | $33.7B | $875M | $973M | $29,520 | $55.16 |
| 2012 | 532 | 649,082 | $28.1B | $924M | $914M | $24,793 | $42.96 |
| 2011 | 534 | 638,498 | $25.0B | $1.17B | $862M | $22,623 | $38.51 |
| 2010 | 559 | 629,799 | $24.6B | $891M | $838M | $22,511 | $31.75 |
| 2009 | 561 | 618,428 | $21.1B | $1.07B | $781M | $19,212 | $28.47 |
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 525 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 60 largest by participants of 525 plans with a page on this site.
| Plan | Sponsor | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|
| Berkshire Hathaway Consolidated Pension Plan | Berkshire Hathaway Credit Corporation | DB | 33,094 | $4.96B | $149,780 | — | $160 |
| Peter Kiewit Sons, Inc. Retirement Savings Plan | Peter Kiewit Sons, Inc. | DC | 32,312 | $3.37B | $104,188 | $4,519 | $68.29 |
| Union Pacific Agreement Employee 401(k) Retirement Thrift Plan | Union Pacific Railroad Company | DC | 32,031 | $2.39B | $74,609 | $52 | $54.23 |
| Medical Solutions 401(k) Plan | Medical Solutions, L.L.C. | DC | 27,153 | $496M | $18,275 | $1,016 | $24.31 |
| Pension Plan for Salaried Employees of Union Pacific Corporation & Affiliates | Union Pacific Corporation | DB | 18,452 | $4.05B | $219,647 | — | — |
| HDR, Inc. Best Plan and ESOP | HDR, Inc. | DC | 17,345 | $8.83B | $509,281 | $2,243 | $93.78 |
| Nebraska Medicine Retirement Plan - Base and Matching Contributions | Nebraska Medicine | DC | 12,307 | $919M | $74,643 | $5,467 | $44.02 |
| Nebraska Medicine Retirement Plan - Employee Contributions | Nebraska Medicine | DC | 12,081 | $751M | $62,192 | — | $40.09 |
| Werner Enterprises, Inc. and Subsidiaries Employees' 401(k) Retirement Savings Plan | Werner Enterprises, Inc. | DC | 11,193 | $310M | $27,657 | $660 | $46.01 |
| Nelnet 401(k) Plan | Nelnet, Inc. | DC | 10,864 | $755M | $69,510 | $2,450 | $67.76 |
| Crete Carrier Corporation 401(k) Profit Sharing Plan | Crete Carrier Corporation | DC | 10,489 | $392M | $37,415 | $1,955 | $114 |
| Bryan Health Retirement Savings Plan | Bryan Health | DC | 10,431 | $927M | $88,862 | $3,688 | $61.71 |
| Methodist Health System 401(k) Plan | Nebraska Methodist Health System, Inc. | DC | 9,591 | $706M | $73,619 | $4,609 | $40.76 |
| Valmont Employee Retirement Savings Plan | Valmont Industries, Inc. | DC | 8,629 | $766M | $88,818 | $3,230 | $95.37 |
| Union Pacific Corporation Thrift Plan | Union Pacific Corporation | DC | 8,460 | $2.30B | $272,391 | $5,239 | $119 |
| Triage, LLC Retirement Savings Plan | Triage, LLC | DC | 7,816 | $73.7M | $9,429 | $448 | $43.41 |
| Mutual of Omaha 401(k) Retirement Savings Plan | Mutual of Omaha Insurance Company | DC | 7,166 | $1.02B | $141,983 | $6,942 | $76.50 |
| First National of Nebraska, Inc. First Savings Plan | First National of Nebraska, Inc. | DC | 6,447 | $1.05B | $162,157 | $6,103 | $74.24 |
| The Nebraska Furniture Mart, Inc. Profit Sharing Plan | Nebraska Furniture Mart, Inc. | DC | 5,802 | $469M | $80,753 | $1,487 | $97.92 |
| Retirement Plan of Creighton University | Creighton University | DC | 4,746 | $684M | $144,117 | $3,135 | $154 |
| Omaha Construction Industry Pension Plan | Omaha Const. Ind. Pension Plan Joint Board of Trustees | DB | 4,711 | $356M | $75,538 | $14,029 | $189 |
| Retirement Savings Plan of Father Flanagan's Boys' Home | Father Flanagan's Boys' Home | DC | 4,621 | $443M | $95,851 | $3,504 | $115 |
| Children's Hospital & Medical Center 403(b) Plan | Children's Hospital & Medical Center | DC | 4,541 | $457M | $100,683 | $4,327 | $120 |
| Vetter Senior Living Employees 401(k) Plan | Vetter Senior Living | DC | 4,493 | $86.1M | $19,157 | $928 | $29.51 |
| Banquet Employees - Unions Pension Trust Fund | Conagra Brands, Inc. | DB | 4,486 | $195M | $43,397 | $1,717 | $193 |
| Nonprofit Association of the Midlands 403(b) Plan | Nonprofit Association of the Midlan DS | DC | 4,300 | $54.8M | $12,746 | $962 | $44.60 |
| Fusion Medical Staffing LLC 401(k) Plan | Fusion Medical Staffing LLC | DC | 4,182 | $77.5M | $18,528 | $1,467 | $144 |
| National Indemnity Company Employee Retirement and Savings Plan | National Indemnity Company | DC | 4,035 | $600M | $148,724 | $3,940 | $7.09 |
| Kawasaki Motors Manufacturing Corp., U.S.A. 401(k) Savings Plan | Kawasaki Motors Manufacturing Corp., U.S.A. | DC | 3,653 | $268M | $73,239 | $2,153 | $125 |
| Ameritas 401(k) Retirement Plan | Ameritas Holding Company | DC | 3,632 | $822M | $226,264 | $7,166 | $73.28 |
| Duncan Aviation, Inc. 401(k) Retirement Plan | Duncan Aviation, Inc. | DC | 3,531 | $446M | $126,331 | $2,293 | $100 |
| First National Bank of Omaha Pension Plan | First National Bank of Omaha | DB | 3,487 | $281M | $80,716 | — | $188 |
| Buckle 401(k) Plan | The Buckle, Inc. | DC | 3,454 | $201M | $58,236 | $1,007 | $121 |
| IBEW Local Union No. 22/NECA Defined Contribution Pension Fund, Plan B | IBEW Local Union No. 22/NECA Joint Board of Trustees | DC | 3,296 | $353M | $107,115 | $5,268 | $123 |
| PTH & AB Staffing 401(k) Plan | Prime Time Healthcare, LLC | DC | 3,280 | $21.7M | $6,611 | $52 | $0.38 |
| The Restated AG Processing Inc. Retirement Plan | AG Processing Inc. | DB | 2,968 | $379M | $127,693 | $10,161 | $155 |
| Contractors Laborers Teamsters & Engineers Pension Plan | Contractors Laborers Teamsters & Engineers Pension Plan | DB | 2,824 | $170M | $60,046 | $10,982 | $273 |
| Olsson, Inc. 401(k) Profit Sharing Plan | Oei, Inc. | DC | 2,798 | $349M | $124,836 | $2,676 | $143 |
| Dinsdale Financial Institutions 401(k) Profit Sharing Plan | Dinsdale Financial Institutions | DC | 2,712 | $358M | $132,171 | $3,871 | $127 |
| Bryan Health Employees' Retirement Plan | Bryan Health | DB | 2,706 | $196M | $72,374 | $6,676 | — |
| IBEW Local Union No. 22/NECA Defined Benefit Pension Fund, Plan a | IBEW Local Union No. 22/NECA Joint Board of Trustees | DB | 2,671 | $210M | $78,493 | $6,721 | $203 |
| Aci Worldwide Corp. 401(k) Plan | Aci Worldwide Corp. | DC | 2,496 | $612M | $245,024 | $4,980 | $55.99 |
| Ho-Chunk, Inc. 401(k) Plan | Ho-Chunk, Inc. | DC | 2,308 | $81.9M | $35,501 | $2,781 | $166 |
| DLR Group 401(k) Plan and ESOP | DLR Holding Company | DC | 2,283 | $478M | $209,268 | $2,635 | $60.24 |
| Milan Holdings Retirement Plan | Milan Laser Holdings LLC | DC | 2,280 | $26.7M | $11,708 | $2,007 | $67.56 |
| Trego-Dugan 401(k) Plan | Trego/dugan Aviation, Inc. | DC | 2,208 | $1.8M | $813 | $89 | $54.95 |
| Lozier Corporation 401(k) Savings Plan | Lozier Corporation | DC | 2,160 | $192M | $88,817 | $2,251 | $16.53 |
| Baxter Auto Group 401(k) Plan | Baxter Shared Services, LLC | DC | 2,153 | $61.4M | $28,523 | $909 | $83.77 |
| Union Bank & Trust Company Profit Sharing Plan | Union Bank & Trust Company | DC | 2,122 | $317M | $149,485 | $4,315 | $15.08 |
| Pando 401(k) Plan | Pando LLC | DC | 2,057 | $38.3M | $18,606 | $1,004 | $108 |
| Paradigm Oral Health 401(k) Profit Sharing Plan | Ois Management Services, LLC d/b/a Paradigm Oral Health | DC | 1,997 | $46.1M | $23,084 | $1,751 | $36.92 |
| Retirement Plan for Employees and Representatives of Woodmenlife | Woodmen of the World Insurance Society | DB | 1,958 | $828M | $422,637 | — | — |
| Olsson, Inc. Employee Stock Ownership Plan | Oei, Inc. | DC | 1,949 | $70.7M | $36,298 | $320 | — |
| Bellevue University Defined Contribution Retirement Plan | Bellevue University | DC | 1,878 | $91.0M | $48,465 | $1,602 | $145 |
| Ameritas Pension Plan | Ameritas Holding Company | DB | 1,868 | $237M | $126,820 | — | $146 |
| Mutual of Omaha 401(k) Long-Term Savings Plan | Mutual of Omaha Insurance Company | DC | 1,866 | $516M | $276,489 | $4,181 | $46.06 |
| Advance Services, Inc. 401(k) Plan | Advance Services, Inc. | DC | 1,859 | $7.9M | $4,272 | $55 | $45.36 |
| Steamfitters Local Union No. 464 Pension Plan | Board of Trustees Steamfitters Local Union No. 464 | DB | 1,838 | $251M | $136,470 | $11,188 | $349 |
| Kyocera Industrial Tools, Inc. 401(k) Plan | Southerncarlson, Inc. | DC | 1,768 | $93.1M | $52,676 | $1,422 | $134 |
| Allo 401(k) Plan | Allo Holdings, LLC | DC | 1,760 | $54.3M | $30,877 | $2,751 | $52.32 |
By plan size
By industry
By plan year
Questions and answers
How many retirement plans are there in Nebraska?
523 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 773 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 Nebraska?
The median defined contribution plan reported $60,772 in net assets per participant (middle half of plans: $31,487 to $99,694); 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 Nebraska?
The median defined contribution plan received $2,155 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 Nebraska?
Among defined contribution plans that report any Schedule C compensation, the median was $140 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 and Form 5500-SF 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.