2024 plan-year Industry rank #17 of 21 DOL Form 5500

Arts, Entertainment & Recreation Retirement Plans

3,189 ERISA-covered retirement plans in the Arts, Entertainment & Recreation industry, holding $88.6B for 1,278,847 participants per 2024 Form 5500 filings.

$88.6B across 3,189 plans

According to DOL Form 5500 filings (plan year 2024), the Arts, Entertainment & Recreation industry sponsors 3,189 ERISA-covered retirement plans holding $88.6B for 1,278,847 participants, ranking #17 of 21 industries by plan assets, with 66.1% structured as 401(k)s.

  • #17 of 21 industries
  • 66.1% 401(k) plans

The industry in one line

Arts, Entertainment & Recreation sponsors 3,189 ERISA-covered retirement plans holding $88.6B for 1,278,847 participants, the 17th-largest industry by plan assets.

$88.6B
total plan assets
3,189
employer plans
$28M
average plan size
66.1%
of plans are 401(k)s
Plans
3,189
401(k) Plans
2,109
66.1% of plans
Total Assets
$88.6B
Participants
1,278,847

What the Arts, Entertainment & Recreation Industry Plan Filings Show

The Arts, Entertainment & Recreation industry sponsors 3,189 ERISA-covered retirement plans according to 2024 Form 5500 filings, ranking #17 of 21 industries on PlainRetire by total plan assets. Within the industry, 66.1% of plans are 401(k) defined-contribution arrangements (2,109 plans), with the remainder split across defined-benefit pension plans, profit-sharing arrangements, ESOPs, and money-purchase plans. The average plan in Arts, Entertainment & Recreation holds $28M in end-of-year assets and covers 401 participants.

Industry-level totals reflect aggregate sponsor disclosures on Form 5500 Schedule H and Schedule I and provide a useful frame for benchmarking individual employer plans. They are not a substitute for plan-specific Summary Plan Description review when evaluating any single plan. Industry classification is self-reported by sponsors based on the primary economic activity of the sponsoring employer. Plans whose sponsor industry has changed across years (mergers, restructurings) carry the most-recent classification on file.

Plan Type Breakdown (Arts, Entertainment & Recreation)

Plan Type Plans Participants Total Assets
401(k) 2,109 1,090,787 $50.2B
Defined Benefit (Pension) 189 102,507 $27.4B
Other 200 56,053 $5.7B
Profit Sharing 659 19,496 $4.1B
Money Purchase 21 9,688 $1.2B
ESOP 10 316 $55M
IRA-Based 1 N/A N/A

Largest Arts, Entertainment & Recreation Plans by Assets

Top 30 Arts, Entertainment & Recreation retirement plans ranked by 2024 end-of-year total assets.

# Plan Sponsor State Type Participants Assets
1 Major League Baseball Players Pension Plan Pension Committee of Mlb Players Benefit Plan MD Defined Benefit (Pension) 1,091 $4.8B
2 Nfl Player Second Career Savings Plan Savings Board of the Nfl Player Second Career Savings Plan MD 401(k) 2,771 $4.1B
3 Bert Bell/Pete Rozelle Nfl Player Retirement Plan Retirement Board of Bert Bell/Pete Rozelle Nfl Player Retirement Plan MD Defined Benefit (Pension) 2,463 $4.0B
4 American Federation of Musicians and Employers' Pension Fund and Subsidiary Board of Trustees of the American Federation of Musicians and Employe NY Defined Benefit (Pension) 19,021 $3.2B
5 Equity-League Pension Trust Fund Board of Trustees of the Equity-League Pension Trust Fund NY Defined Benefit (Pension) 20,243 $2.4B
6 The Mgm Resorts 401(k) Savings Plan Mgm Resorts International NV 401(k) 37,719 $2.2B
7 The National Football League Club Employees Pension Plan Multiple Employers MD Defined Benefit (Pension) 4,720 $2.2B
8 Nfl Player Annuity Program Annuity Board of the Nfl Player Annuity Program MD Profit Sharing 2,745 $2.0B
9 Caesars Entertainment, Inc 401(k) Plan Caesars Entertainment Inc. NV 401(k) 46,859 $1.9B
10 I.a.T.S.E. Annuity Fund Board of Trustees I.a.T.S.E. Annuity Fund NY 401(k) 97,266 $1.4B
11 Annuity Fund of Local No. One, I. a. T. S. E. Board of Trustees, Annuity Fund of Local No. One, I.a.T.S.E. NY 401(k) 20,955 $1.2B
12 Major League Baseball Players Investment Plan Pension Committee of Mlb Players Benefit Plan MD 401(k) 4,380 $1.2B
13 Live Nation Entertainment, Inc. 401(k) Savings Plan Live Nation Entertainment, Inc. CA 401(k) 9,643 $1.0B
14 National Hockey League Players Retirement Benefit Plan Benefits Committee of the National Hockey League Retirement Benefits P NY Defined Benefit (Pension) 1,075 $865M
15 Universal Orlando 401(k) Retirement Plan Universal City Development Partners, Ltd Universal Orlando FL 401(k) 21,662 $834M
16 National Hockey League Players' US 401(k) Benefits Cmte of the Ntl Hockey League Plyrs 401(k) Sav NY 401(k) 562 $820M
17 Nba Retirement Plan National Basketball Association NJ 401(k) 1,831 $760M
18 National Basketball Association Players' Pension Plan Board of Trustees of Nba Players' Pension Plan IN Defined Benefit (Pension) 520 $725M
19 Nfl Player Capital Accumulation Plan Cap Board of the Nfl Player Capital Accumulation Plan MD Profit Sharing 2,693 $707M
20 Penn Entertainment, Inc. 401(k) Plan Penn Entertainment, Inc. PA 401(k) 19,805 $694M
21 I. a. T. S. E. National Pension Fund Board of Trustees I.a.T.S.E. National Pension Fund NY Defined Benefit (Pension) 13,243 $673M
22 Pension Fund of Local No. One of I. a. T. S. E. Board of Trustees, Pension Fund of Local No. One of I.a.T.S.E. NY Defined Benefit (Pension) 2,004 $665M
23 Endeavor 401(k) Plan Endeavor Parent, LLC NY 401(k) 5,764 $638M
24 Equity League 401(k) Plan Board of Trustees of the Equity League 401(k) Plan NY 401(k) 23,362 $557M
25 Nfl Pension Plan National Football League NY Money Purchase 1,626 $544M
26 Vail Resorts 401(k) Retirement Plan The Vail Corporation Dba Vail Associates, Inc. a Colorado Corporation CO 401(k) 28,151 $541M
27 Wynn Resorts, Limited 401(k) Plan Wynn Resorts, Limited NV 401(k) 10,017 $509M
28 Light & Wonder, Inc. 401(k) Plan Light & Wonder, Inc. NV 401(k) 2,654 $501M
29 The Mohegan Retirement and 401(k) Plan The Mohegan Tribe of Indians of Connecticut CT 401(k) 6,567 $500M
30 Cherokee Nation Businesses LLC 401(k) Plan Cherokee Nation Businesses, LLC OK 401(k) 7,735 $492M

Nationwide industries with similar retirement plan scale

Two DOL Form 5500-derived peer sets for Arts, Entertainment & Recreation: nearest tracked industries by plan filing count (3,189 plans here) and nearest by aggregate plan assets ($88.6B here). Rows stay link-disjoint so each axis is a distinct neighborhood.

Similar plan count

Nearest other industries by reported employer plan filings.

Similar total assets

Nearest other industries by aggregate end-of-year plan assets (plan-count peers above are excluded).

Questions about Arts, Entertainment & Recreation plans

How many retirement plans are in the Arts, Entertainment & Recreation industry? ▼
Arts, Entertainment & Recreation sponsors 3,189 ERISA-covered retirement plans according to 2024 Form 5500 filings, including 2,109 401(k) plans (66.1% of plans in the industry). Total assets across all plans in the industry sum to $88.6B, covering 1,278,847 participants.
What's the average plan size in the Arts, Entertainment & Recreation industry? ▼
The average Arts, Entertainment & Recreation retirement plan holds $28M in assets and covers 401 participants. This is an arithmetic mean across all 3,189 plans in the industry, actual plan sizes vary widely, with a small number of very large plans pulling the average up. See the table above for the largest plans by assets.
Where does this industry data come from? ▼
Industry classification comes from each plan sponsor's Form 5500 filing with the U.S. Department of Labor's Employee Benefits Security Administration (EBSA). Sponsors self-classify into one of approximately 20 industry categories based on the primary economic activity of the sponsoring employer. The category labels follow the DOL plan-sponsor industry taxonomy.
What plan types are most common in the Arts, Entertainment & Recreation industry? ▼
In Arts, Entertainment & Recreation, the most common plan type by total assets is 401(k) (2,109 plans, $50.2B in assets). Other common types include: Defined Benefit (Pension) (189), Other (200), Profit Sharing (659).

Related guides

See also these PlainRetire explainers for interpreting Form 5500 industry totals and comparing plans.

Explore from Arts, Entertainment & Recreation

Mining & Oil Extraction

Closest peer by total plan assets ($99.7B, 811 plans)
Major League Baseball Players Pension Plan

Largest Arts, Entertainment & Recreation plan on file · $4.8B
401(k)

Dominant type here by assets · 2,109 plans, $50.2B
All industries

Industry #17 of 21 by total Form 5500 plan assets

What to do with Arts, Entertainment & Recreation plan data

3,189 plans across the Arts, Entertainment & Recreation sector offer a baseline for benchmarking your own plan.

Industry classification is self-reported by plan sponsors on Form 5500. Plans may span multiple sectors.

Source: U.S. Department of Labor EBSA Form 5500 public-disclosure dataset, 2024 plan year. Industry classification self-reported by sponsors.

Reference: IRS Publication 560, Retirement Plans for Small Business.

Every figure on PlainRetire is rendered directly from the Department of Labor's Form 5500 annual return filings, no number is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-08-25.