Defined Benefit (Pension)
2022 plan-year Defined Benefit (Pension) DOL Form 5500

White Castle Pension Plan and Trust

ERISA Form 5500 plan record drawn from DOL EBSA — verify with linked source filings below.

Sponsored by White Castle System, Inc. · Ohio · Food Services & Accommodation

What the 2023 filing shows

White Castle Pension Plan and Trust holds $172M for 2,126 participants — about $80,755 per participant, down 32.3% over the 2022 plan year.

$172M
total plan assets (2022 EOY)
2,126
covered participants
$80,755
avg assets per participant
-32.3%
assets change YoY

The plan reported a net loss of $82M for the year — a single-year figure driven by markets and benefit payments, not a measure of plan health.

Total Assets (2023)
$172M
Participants
2,126
State
Industry
Food Services & Accommodation

What the Filing Says About White Castle Pension Plan and Trust

White Castle Pension Plan and Trust is a Defined Benefit (Pension) retirement plan sponsored by White Castle System, Inc., headquartered in Ohio. As of the 2022 Form 5500 filing, the plan reports $172M in total end-of-year assets and covers 2,126 participants across the Food Services & Accommodation industry. The sponsor's EIN on file with the U.S. Department of Labor is 314340520, and the plan has been effective since 1942-12-15. Its filing status is currently FILING RECEIVED.

Year over year, total assets moved from $254M at the beginning of 2022 to $172M at year-end — a decline of 32.3%. Net assets (after liabilities) closed the year at $172M, with reported net income of $-81,836,004 driven by investment returns, contributions received, and benefit payments during the period. These figures reflect what the plan administrator certified on Schedule H or Schedule I of the Form 5500 annual return and can be compared against 2 prior plan-year filings from the same sponsor shown below.

Asset totals and participant counts reflect a single plan year snapshot and can change materially with market conditions, plan mergers, or workforce changes. Fields such as "net income" include both realized investment performance and contribution/distribution flows — a single-year figure does not by itself indicate plan health or participant outcomes. This page summarizes public DOL disclosures for research and educational purposes only and is not retirement, tax, legal, or financial advice. Before making decisions about your own retirement benefits or evaluating an employer's plan, verify the underlying filing directly via the DOL EFAST2 system and consult a qualified professional.

Financial Summary (2023)

Total Assets (Beginning of Year)$254M
Total Assets (End of Year)$172M
Net Assets (End of Year)$172M
Net Income$-81,836,004
Plan TypeDefined Benefit (Pension)
Employer EIN314340520
Plan Effective Date1942-12-15
Filing StatusFILING RECEIVED

Sponsor Plan History (White Castle System, Inc.)

Year Plans Participants Total Assets
2022 3 8,304 $407M
2023 3 7,994 $436M
2024 3 8,145 $441M

Nearby Defined Benefit (Pension) Plans in Ohio

Peer Defined Benefit (Pension) plans — same state, same plan type — ranked by total assets.

Frequently Asked Questions

How much money is in the White Castle Pension Plan and Trust?
As of the 2022 Form 5500 filing, White Castle Pension Plan and Trust holds $172M in total assets with 2,126 participants. It is sponsored by White Castle System, Inc..
What type of plan is White Castle Pension Plan and Trust?
White Castle Pension Plan and Trust is a Defined Benefit (Pension) plan. It has been effective since 1942-12-15. The plan is filed with the U.S. Department of Labor under EIN 314340520.
Who sponsors the White Castle Pension Plan and Trust?
White Castle Pension Plan and Trust is sponsored by White Castle System, Inc., located in Ohio. The sponsor's EIN is 314340520 and the plan operates in the Food Services & Accommodation industry.
How did White Castle Pension Plan and Trust perform in 2022?
White Castle Pension Plan and Trust declined by 32.3% during 2022, moving from $254M to $172M in total assets. Net income was $-81,836,004.
Where can I find official filings for White Castle Pension Plan and Trust?
Official Form 5500 filings for White Castle Pension Plan and Trust are available through the U.S. Department of Labor's EFAST2 system. Search by EIN 314340520 or plan name at efast.dol.gov.
How does White Castle Pension Plan and Trust compare to other plans?
You can compare White Castle Pension Plan and Trust against other Defined Benefit (Pension) plans on the plan type page, or view plans in Ohio on the state page. PlainRetire tracks the 5,000 largest retirement plans in the U.S. by total assets.

Explore PlainRetire

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2022.

Source: DOL EFAST2 filing system (efast.dol.gov) — original filing retrieval by EIN 314340520.

Reference: IRS Publication 560 — Retirement Plans for Small Business, contribution-limit rules.

Reference: IRS Publication 590-B — Distributions from IRAs, RMD rules under SECURE Act 2.0.

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.