2024 plan-year Industry rank #18 of 21 DOL Form 5500

Food Services & Accommodation Retirement Plans

4,060 ERISA-covered retirement plans in the Food Services & Accommodation industry, holding $79.4B for 3,293,012 participants per 2024 Form 5500 filings.

$79.4B across 4,060 plans

According to DOL Form 5500 filings (plan year 2024), the Food Services & Accommodation industry sponsors 4,060 ERISA-covered retirement plans holding $79.4B for 3,293,012 participants, ranking #18 of 21 industries by plan assets, with 79.5% structured as 401(k)s.

  • #18 of 21 industries
  • 79.5% 401(k) plans

The industry in one line

Food Services & Accommodation sponsors 4,060 ERISA-covered retirement plans holding $79.4B for 3,293,012 participants, the 18th-largest industry by plan assets.

$79.4B
total plan assets
4,060
employer plans
$20M
average plan size
79.5%
of plans are 401(k)s
Plans
4,060
401(k) Plans
3,228
79.5% of plans
Total Assets
$79.4B
Participants
3,293,012

What the Food Services & Accommodation Industry Plan Filings Show

The Food Services & Accommodation industry sponsors 4,060 ERISA-covered retirement plans according to 2024 Form 5500 filings, ranking #18 of 21 industries on PlainRetire by total plan assets. Within the industry, 79.5% of plans are 401(k) defined-contribution arrangements (3,228 plans), with the remainder split across defined-benefit pension plans, profit-sharing arrangements, ESOPs, and money-purchase plans. The average plan in Food Services & Accommodation holds $20M in end-of-year assets and covers 811 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 (Food Services & Accommodation)

Plan Type Plans Participants Total Assets
401(k) 3,228 3,085,063 $66.6B
Defined Benefit (Pension) 46 154,875 $11.4B
Profit Sharing 735 24,135 $653M
ESOP 37 8,562 $640M
Money Purchase 8 16,519 $130M
Other 6 3,858 $39M

Largest Food Services & Accommodation Plans by Assets

Top 30 Food Services & Accommodation retirement plans ranked by 2024 end-of-year total assets.

# Plan Sponsor State Type Participants Assets
1 Marriott Retirement Savings Plan Marriott International, Inc. MD 401(k) 101,417 $11.7B
2 McDonald's Corporation 401(k) Plan McDonald's Corporation and Subsidiaries IL 401(k) 23,029 $3.7B
3 Western Unite Here and Employers Pension Fund Board of Trustees, Western Unite Here and Employers CA Defined Benefit (Pension) 71,253 $3.7B
4 New York Hotel Trades Council and Hotel Association of New York City, Inc. Pension Fund Board of Trustees NY Defined Benefit (Pension) 25,208 $2.6B
5 Hyatt Corporation Retirement Savings Plan Hyatt Corporation IL 401(k) 35,391 $2.5B
6 Compass Group Retirement Plan Compass Group USA, Inc. NC 401(k) 244,875 $2.5B
7 Sodexo 401 (K) Employees' Retirement Savings Plan and Trust Sodexo, Inc. MD 401(k) 86,365 $2.4B
8 Hilton 401(k) Plan Hilton Domestic Operating Company, Inc. VA 401(k) 27,734 $2.3B
9 Darden Savings Plan Darden Restaurants, Inc. FL 401(k) 189,323 $1.6B
10 Aramark Retirement Savings Plan for Salaried Employees Aramark Retirement Savings Plan for Salaried Employees PA 401(k) 20,664 $1.4B
11 Ihg 401(k) Savings and Retirement Plan Six Continents Hotels, Inc. GA 401(k) 10,817 $1.1B
12 Chick-Fil-a, Inc. 401(k) Plan Chick-Fil-a, Inc. GA 401(k) 5,163 $1.1B
13 Yum Brands 401(k) Plan Yum Brands, Inc. KY 401(k) 22,260 $990M
14 Four Seasons Hotels Retirement Benefit Plan Four Seasons Hotels Limited Pension & Profit Sharing Committee 401(k) 15,818 $979M
15 Travel + Leisure Co. Employee Savings Plan Travel + Leisure Co. FL 401(k) 14,490 $963M
16 In-N-Out Burger Associates' Profit Sharing Plan In-N-Out Burger, Inc. CA 401(k) 17,382 $947M
17 New York Hotel Trades Council & Hotel Association of New York City, Inc. 401(k) Savings Plan The Board of Trustees NY 401(k) 26,383 $813M
18 Hotel Union and Hotel Industry of Hawaii Pension Plan Board of Trustees of the Hotel Union & Hotel Industry of Hawaii Pensio HI Defined Benefit (Pension) 7,636 $763M
19 Avis Budget Group, Inc. Employee Savings Plan Avis Budget Group, Inc. NJ 401(k) 13,513 $718M
20 Yum Brands Retirement Plan Yum Brands, Inc. KY Defined Benefit (Pension) 2,572 $711M
21 Hgv Retirement Savings Plan Hilton Resorts Corporation FL 401(k) 11,773 $706M
22 Panda Retirement Plan Panda Restaurant Group, Inc. CA 401(k) 47,481 $610M
23 Inspire Brands, Inc. 401(k) Retirement Plan Irb Holding Corporation GA 401(k) 45,138 $596M
24 Boyd Gaming Corporation 401(k) Plan and Trust Boyd Gaming Corporation NV 401(k) 13,741 $537M
25 Chick-Fil-a, Inc. Defined Benefit Pension Plan Chick-Fil-a, Inc. GA Defined Benefit (Pension) 3,818 $527M
26 Brinker International 401(k) Savings Plan Brinker International, Inc. TX 401(k) 39,821 $495M
27 Hmshost Hudson 401(k) Retirement Savings Plan Host International, Inc. MD 401(k) 16,078 $485M
28 Aimbridge Parent, Inc. 401(k) Plan Aimbridge Parent, Inc TX 401(k) 51,310 $470M
29 Venetian Las Vegas Gaming, LLC 401(k) Plan Venetian Las Vegas Gaming, LLC NV 401(k) 8,275 $469M
30 Domino's Pizza 401(k) Savings Plan Domino's Pizza LLC MI 401(k) 6,815 $461M

Nationwide industries with similar retirement plan scale

Two DOL Form 5500-derived peer sets for Food Services & Accommodation: nearest tracked industries by plan filing count (4,060 plans here) and nearest by aggregate plan assets ($79.4B 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 Food Services & Accommodation plans

How many retirement plans are in the Food Services & Accommodation industry? ▼
Food Services & Accommodation sponsors 4,060 ERISA-covered retirement plans according to 2024 Form 5500 filings, including 3,228 401(k) plans (79.5% of plans in the industry). Total assets across all plans in the industry sum to $79.4B, covering 3,293,012 participants.
What's the average plan size in the Food Services & Accommodation industry? ▼
The average Food Services & Accommodation retirement plan holds $20M in assets and covers 811 participants. This is an arithmetic mean across all 4,060 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 Food Services & Accommodation industry? ▼
In Food Services & Accommodation, the most common plan type by total assets is 401(k) (3,228 plans, $66.6B in assets). Other common types include: Defined Benefit (Pension) (46), Profit Sharing (735), ESOP (37).

Related guides

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

Explore from Food Services & Accommodation

Arts, Entertainment & Recreation

Closest peer by total plan assets ($88.6B, 3,189 plans)
Marriott Retirement Savings Plan

Largest Food Services & Accommodation plan on file · $11.7B
401(k)

Dominant type here by assets · 3,228 plans, $66.6B
All industries

Industry #18 of 21 by total Form 5500 plan assets

What to do with Food Services & Accommodation plan data

4,060 plans across the Food Services & Accommodation 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.