Defined Benefit (Pension) · DOL Form 5500 · 2022

Cutler-Hammer Electrical Company Pension Plan

Data updated 2026-08-25

$87M
Total assets Below avg plan size
1,318
Participants Near avg headcount
92nd
Percentile by assets National rank
$66,034
Avg per participant Below avg balance/head
PlainRetire home → About this data

Official DOL plan name: Pension Plan for Eaton Employees in Puerto Rico · Sponsored by Cutler-Hammer Electrical Company · Puerto Rico · Manufacturing

$87M in assets, 1,318 participants

Cutler-Hammer Electrical Company's Pension Plan for Eaton Employees in Puerto Rico reported $87M in total assets and 1,318 participants in its 2022 DOL Form 5500 filing, ranking in the 92nd 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.

  • #18,086 in Manufacturing (20,602 peers)

Coverage in Puerto Rico

Pension Plan for Eaton Employees in Puerto Rico covers 1,318 participants in Puerto Rico, 15x the typical Puerto Rico plan (state average ~89 per filing). Assets: $87M.

#18,086
in Manufacturing (20,602 peers)
-22.5%
assets change YoY
0.9×
vs typical plan assets (national mean)

The plan reported a net loss of $25M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Pension Plan for Eaton Employees in Puerto Rico's outsized position by total assets

Pension Plan for Eaton Employees in Puerto Rico vs every filed plan by assets

End-of-year total assets · plan year 2022 · DOL Form 5500

$87,033,136 Top 8% higher than 92% of 139,123 filed plans

This plan $0 $2,050,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2022

Pension Plan for Eaton Employees in Puerto Rico's large-plan peer group by participant headcount

Plan-year 2022 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Pension Plan for Eaton Employees in Puerto Rico lands in the large band (1,318 participants).

EBSA filing schedule strip

Filing strip 980474648 · Cutler-Hammer Electrical Company PY 2022 · Defined Benefit (Pension)

Pension Plan for Eaton Employees in Puerto Rico · $87M · 1,318 · 92nd

  • PART $87M
  • PART 1,318
  • PART 92nd
  • PART Defined Benefit (Pension)
  • PART near Affiliated Pension Plan
  • PART ind #18086

Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Manufacturing retirement plans → · Plans in Puerto Rico →

Pension Plan for Eaton Employees in Puerto Rico in the asset neighbourhood

Federal Signal Corporation Retirement PlanFederal Signal Corporation R…$87MPension Plan for Eaton Employees in Puerto RicoPension Plan for Eaton Emplo…$87MAffiliated Pension Plan$87MBaker Commodities Employees' Pension PlanBaker Commodities Employees'…$87MThe Lincoln Center Pension PlanThe Lincoln Center Pension P…$87M
End-of-year total assets ($M) among Pension Plan for Eaton Employees in Puerto Rico and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2022.

Puerto Rico filing particulars

Total Assets (Beginning of Year)$112M
Net Assets (End of Year)$87M
Net Income-$25M
Employer EIN980474648
Plan Effective Date2010-12-01
Filing StatusFILING RECEIVED

Nearby Defined Benefit (Pension) Plans in Puerto Rico

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

Pension Plan for Eaton Employees in Puerto Rico vs. nearby Defined Benefit (Pension) plans in Puerto Rico, assets vs. participants Scatter plot of 6 data points. 05001000150020002500 02004006008001000 Total assets ($M) Participants Pension Plan for Eaton Employees in Puerto Rico, Total assets ($M): 87.033136 · Participants: 1318Pension Plan for Eaton Employees in Puerto RicoPuerto Rico Telephone Company Consolidated Retirement Plan for Salaried and Hourly Employees, Total assets ($M): 857.564471 · Participants: 1841Puerto Rico Telephone Company Consolidated Retirement Plan for Salaried and Hourly EmployeesBanco Popular De Puerto Rico Retirement Plan, Total assets ($M): 592.325263 · Participants: 2057Banco Popular De Puerto Rico Retirement PlanMsd Puerto Rico Pension Plan, Total assets ($M): 389.527088 · Participants: 510Msd Puerto Rico Pension PlanThe Retirement Plan for Lilly Affiliate Employees in Puerto Rico, Total assets ($M): 323.80921 · Participants: 1067The Retirement Plan for Lilly Affiliate Employees in Puerto RicoComponents Pension Plan for Puerto Rico, Total assets ($M): 180.354302 · Participants: 130Components Pension Plan for Puerto Rico
Pension Plan for Eaton Employees in Puerto Rico vs. nearby Defined Benefit (Pension) plans in Puerto Rico, assets vs. participants
Compare Pension Plan for Eaton Employees in Puerto Rico side-by-side with 3 peers →

Pension Plan for Eaton Employees in Puerto Rico's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Puerto Rico, the nearest Defined Benefit (Pension) by assets is Affiliated Pension Plan in TX ($87M); by covered participants it is Hess Corporation Employees' Pension Plan in TX (1,318 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($87M here).

Similar participant headcount

Nearest other-state filings by covered participants (1,318 participants); asset peers above are excluded.

DOL Form 5500 plan year 2022. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Pension Plan for Eaton Employees in Puerto Rico assets move in 2022? ▼
Pension Plan for Eaton Employees in Puerto Rico declined sharply - down 22.5% during 2022, from $112M to $87M. Reported net income was -$25M.
Where does Pension Plan for Eaton Employees in Puerto Rico rank by assets among Form 5500 filers? ▼
Pension Plan for Eaton Employees in Puerto Rico ranks in the 92nd percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (in the top 10% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to Pension Plan for Eaton Employees in Puerto Rico? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Affiliated Pension Plan in TX ($87M, 102 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Pension Plan for Eaton Employees in Puerto Rico? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Hess Corporation Employees' Pension Plan in TX (1,318 participants, $2.0B in assets).

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 980474648.

Read our methodology - how this data is sourced, computed, and verified.

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