Defined Benefit (Pension) · DOL Form 5500 · 2022

Usg Corporation Pension Plan

Data updated 2026-08-11

$602M
Total assets
5,527
Participants
98th
Percentile by assets
$108,914
Avg per participant
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Official DOL plan name: Usg Corporation Retirement Plan · Sponsored by Usg Corporation · Illinois · Manufacturing

$602M in assets, 5,527 participants

Usg Corporation's Usg Corporation Retirement Plan reported $602M in total assets and 5,527 participants in its 2022 DOL Form 5500 filing, ranking in the 98th percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.

  • 98th percentile by assets (of 139,126 plans)
  • #19,976 in Manufacturing (20,602 peers)

Coverage in Illinois

Usg Corporation Retirement Plan covers 5,527 participants in Illinois, 7.1x the typical Illinois plan (state average ~779 per filing). Assets: $602M.

$602M
total plan assets (2022 EOY)
5,527
covered participants
98th
percentile by assets (of 139,126 plans)
$108,914
avg assets per participant

The plan reported a net loss of $338M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

State
Industry

Participants vs Illinois filers

In Illinois, the average filing covers about 779 participants across 5,745 plans. Usg Corporation Retirement Plan reports 5,527 participants - 7.1x that state average ($602M EOY assets).

Illinois filing particulars

Total Assets (Beginning of Year)$935M
Net Assets (End of Year)$583M
Net Income-$338M
Employer EIN363329400
Plan Effective Date1958-07-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Usg Corporation)

$1.3B$1.4B$1.5B$1.6B$1.7B 202220232024 $1.37B $1.64B ▲ +19.7%
Total plan assets by year, all Usg Corporation plans on file
Year Plans Participants Total Assets
2022 2 11,164 $1.4B
2023 2 11,512 $1.5B
2024 2 12,057 $1.6B

Nearby Defined Benefit (Pension) Plans in Illinois

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

Usg Corporation Retirement Plan vs. nearby Defined Benefit (Pension) plans in Illinois, assets vs. participants

Usg Corporation Retirement Plan vs. nearby Defined Benefit (Pension) plans in Illinois, assets vs. participants Scatter plot of 6 data points. -200000200004000060000 -1001020304050 Total assets ($B) Participants Usg Corporation Reti…Central States, Sout…State Farm Insurance…United Food & Commer…John Deere Pension P…Abbott Laboratories …
Usg Corporation Retirement Plan vs. nearby Defined Benefit (Pension) plans in Illinois, assets vs. participants

Scale composition for Usg Corporation Retirement Plan

Usg Corporation Retirement Plan reports $602M in end-of-year assets across 5,527 participants (0.005% of the $12.3T held by all Form 5500 filers in the national rollup , and 0.006% of 93,925,755 covered participants) - about $108,914 per participant (79% of the national average assets-per-participant) . Net income for plan year 2022 was -$338M.

This plan identity (EIN 363329400, plan #001) has 3 Form 5500 filings on file from 2022 to 2024 , with end-of-year assets moving from $602M to $634M (+5.4%) while covered participants moved from 5,527 to 5,930 . Single-year sparse filers cannot show that trail.

Plan year Participants EOY assets Filing
2022 5,527 $602M This page
2023 5,647 $642M Open filing
2024 · index core 5,930 $634M Open filing

The same sponsor also keeps 2 other index-core plans on PlainRetire:

Similar-Sized Defined Benefit (Pension) Plans Nationally

Defined Benefit (Pension) plans in other states closest to Usg Corporation Retirement Plan by total assets, not by location.

Frequently Asked Questions

How did Usg Corporation Retirement Plan assets move in 2022?
Usg Corporation Retirement Plan contracted severely - down 35.6% during 2022, from $935M to $602M. Reported net income was -$338M.
How have Usg Corporation plan assets changed over time?
Across 3 plan years on file (2022-2024), Usg Corporation's sponsor-wide assets grew 20.0%, from $1.4B to $1.6B.
Where does Usg Corporation Retirement Plan rank by assets among Form 5500 filers?
Usg Corporation Retirement Plan ranks in the 98th percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (in the top 5% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to Usg Corporation Retirement Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Scana Corporation Retirement Plan in VA ($602M, 2,996 participants).

Next read for Usg Corporation Retirement Plan

Filing takeaways

Ways to act on Usg Corporation Retirement Plan's numbers.

  • By total assets, Usg Corporation Retirement Plan ranks in the top 5% of all filed plans by assets. See the largest plans
  • Compare it side-by-side against 3 similar Defined Benefit (Pension) plans in Illinois. Compare plans
  • Usg Corporation's sponsor-wide assets have grown 20.0% since 2022 across 3 plan years on file. More Manufacturing plans