Defined Benefit (Pension) · DOL Form 5500 · 2022

United Refining Company Pension Plan

Data updated 2026-08-25

$60M
Total assets Below avg plan size
194
Participants Below avg headcount
89th
Percentile by assets National rank
$307,792
Avg per participant High balance/head
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Official DOL plan name: United Refining Company Pension Plan for Salaried Employees · Sponsored by United Refining Company · Pennsylvania · Manufacturing

$60M in assets, 194 participants

United Refining Company's United Refining Company Pension Plan for Salaried Employees reported $60M in total assets and 194 participants in its 2022 DOL Form 5500 filing, ranking in the 89th 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.

  • #17,367 in Manufacturing (20,602 peers)

Coverage in Pennsylvania

United Refining Company Pension Plan for Salaried Employees covers 194 participants in Pennsylvania, about 24% of the average Pennsylvania filer (state average ~822 per filing). Assets: $60M.

#17,367
in Manufacturing (20,602 peers)
-20.8%
assets change YoY
0.6×
vs typical plan assets (national mean)

The plan reported a net loss of $16M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

United Refining Company Pension Plan for Salaried Employees's outsized position by total assets

United Refining Company Pension Plan for Salaried Employees vs every filed plan by assets

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

$59,711,558 Top 11% higher than 89% 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

United Refining Company Pension Plan for Salaried Employees among mid-size filed plans by headcount

Plan-year 2022 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. United Refining Company Pension Plan for Salaried Employees sits mid-pack in the medium band (194 participants).

Published 5500 schedule card

Filing strip 251411751 · United Refining Company PY 2022 · Defined Benefit (Pension)

United Refining Company Pension Plan for Salaried Employees · $60M · 194 · 89th

  • ASSETS $60M
  • ASSETS 194
  • ASSETS 89th
  • ASSETS Defined Benefit (Pension)
  • ASSETS near Retirement Plan for the Employees of Sequoia Living Inc.
  • ASSETS ind #17367

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 Pennsylvania →

United Refining Company Pension Plan for Salaried Employees in the asset neighbourhood

Cape Regional Health System, Inc. Pension PlanCape Regional Health System,…$60MRetirement Plan for the Employees of Sequoia Living Inc.Retirement Plan for the Empl…$60MUnited Refining Company Pension Plan for Salaried EmployeesUnited Refining Company Pens…$60MLocal Union 903 Pension Plan$60MLocal 888 Pension Fund$60M
End-of-year total assets ($M) among United Refining Company Pension Plan for Salaried Employees and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2022.

Pennsylvania filing particulars

Total Assets (Beginning of Year)$75M
Net Assets (End of Year)$60M
Net Income-$16M
Employer EIN251411751
Plan Effective Date1976-07-01
Filing StatusFILING RECEIVED

Sponsor Plan History (United Refining Company)

Sponsor-wide plan assets over time

All United Refining Company plans reported in each filing year

Latest sponsor-wide plan assets
$134M 31.797403837400466% vs 2022
2024 filing year
$100M$150M$200M$250M$300M 202220232024 $196M $134M ▼ -31.8%
Year Plans Participants Total Assets
2022 4 1,109 $196M
2023 4 1,120 $255M
2024 3 1,120 $134M

Nearby Defined Benefit (Pension) Plans in Pennsylvania

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

United Refining Company Pension Plan for Salaried Employees vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants Scatter plot of 6 data points. -20000020000400006000080000 -5051015 Total assets ($B) Participants United Refining Company Pension Plan for Salaried Employees, Total assets ($B): 0.059711558 · Participants: 194United Refining Company Pension Plan for Salaried EmployeesNational Elevator Industry Pension Plan, Total assets ($B): 10.401485458 · Participants: 27097National Elevator Industry Pension PlanSteelworkers Pension Trust, Total assets ($B): 5.908424468 · Participants: 52395Steelworkers Pension TrustThe PNC Financial Services Group, Inc. Pension Plan, Total assets ($B): 5.402519 · Participants: 63731The PNC Financial Services Group, Inc. Pension PlanConstellation Retirement Program, Total assets ($B): 5.359207207 · Participants: 5314Constellation Retirement ProgramThe Bank of New York Mellon Corporation Pension Plan, Total assets ($B): 4.968344232 · Participants: 8098The Bank of New York Mellon Corporation Pension Plan
United Refining Company Pension Plan for Salaried Employees vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants
Compare United Refining Company Pension Plan for Salaried Employees side-by-side with 3 peers →

United Refining Company Pension Plan for Salaried Employees's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Pennsylvania, the nearest Defined Benefit (Pension) by assets is Retirement Plan for the Employees of Sequoia Living Inc. in CA ($60M); by covered participants it is The Interpublic Retirement Account Plan in NY (194 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($60M here).

Similar participant headcount

Nearest other-state filings by covered participants (194 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 United Refining Company Pension Plan for Salaried Employees assets move in 2022? ▼
United Refining Company Pension Plan for Salaried Employees declined sharply - down 20.8% during 2022, from $75M to $60M. Reported net income was -$16M.
How have United Refining Company plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), United Refining Company's sponsor-wide assets declined 31.8%, from $196M to $134M.
Where does United Refining Company Pension Plan for Salaried Employees rank by assets among Form 5500 filers? ▼
United Refining Company Pension Plan for Salaried Employees ranks in the 89th percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (in the top quartile of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to United Refining Company Pension Plan for Salaried Employees? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Retirement Plan for the Employees of Sequoia Living Inc. in CA ($60M, 395 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to United Refining Company Pension Plan for Salaried Employees? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is The Interpublic Retirement Account Plan in NY (194 participants, $70M 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 251411751.

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.