Defined Benefit (Pension) · DOL Form 5500 · 2022

Owens Corning Pension Plan

Data updated 2026-08-25

$603M
Total assets Above avg plan size
3,104
Participants Above avg headcount
98th
Percentile by assets National rank
$194,298
Avg per participant Above avg balance/head
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Official DOL plan name: Owens Corning Merged Retirement Plan · Sponsored by Owens Corning · Ohio · Manufacturing

$603M in assets, 3,104 participants

Owens Corning's Owens Corning Merged Retirement Plan reported $603M in total assets and 3,104 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.

  • #19,977 in Manufacturing (20,602 peers)

Coverage in Ohio

Owens Corning Merged Retirement Plan covers 3,104 participants in Ohio, 4.1x the typical Ohio plan (state average ~765 per filing). Assets: $603M.

#19,977
in Manufacturing (20,602 peers)
-26.4%
assets change YoY
6.1×
vs typical plan assets (national mean)

The plan reported a net loss of $214M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Owens Corning Merged Retirement Plan's outsized position by total assets

Owens Corning Merged Retirement Plan vs every filed plan by assets

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

$603,102,106 Top 2% higher than 98% 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

Owens Corning Merged Retirement Plan'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. Owens Corning Merged Retirement Plan lands in the large band (3,104 participants).

EBSA filing schedule strip

Filing strip 432109021 · Owens Corning PY 2022 · Defined Benefit (Pension)

Owens Corning Merged Retirement Plan · $603M · 3,104 · 98th

  • PART $603M
  • TYPE 3,104
  • NET 98th
  • BOOK Defined Benefit (Pension)
  • VS-ST near Howard University Employees' Retirement Plan
  • BOY ind #19977

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 Ohio →

Owens Corning Merged Retirement Plan in the asset neighbourhood

Owens Corning Merged Retirement PlanOwens Corning Merged Retirem…$603MHoward University Employees' Retirement PlanHoward University Employees'…$602MUsg Corporation Retirement PlanUsg Corporation Retirement P…$602MScana Corporation Retirement PlanScana Corporation Retirement…$602MThe Nemours Foundation Pension PlanThe Nemours Foundation Pensi…$602M
End-of-year total assets ($M) among Owens Corning Merged Retirement Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2022.

Ohio filing particulars

Total Assets (Beginning of Year)$820M
Net Assets (End of Year)$601M
Net Income-$214M
Employer EIN432109021
Plan Effective Date1943-12-31
Filing StatusFILING RECEIVED

Sponsor Plan History (Owens Corning)

Sponsor-wide plan assets over time

All Owens Corning plans reported in each filing year

Latest sponsor-wide plan assets
$2.3B 12.003348687381694% vs 2022
2024 filing year
$2B$2.1B$2.2B$2.3B 202220232024 $2.03B $2.27B ▲ +11.8%
Year Plans Participants Total Assets
2022 3 12,654 $2.0B
2023 3 12,528 $2.0B
2024 3 12,350 $2.3B

Nearby Defined Benefit (Pension) Plans in Ohio

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

Owens Corning Merged Retirement Plan vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants Scatter plot of 6 data points. 0500010000150002000025000 02468 Total assets ($B) Participants Owens Corning Merged Retirement Plan, Total assets ($B): 0.603102106 · Participants: 3104Owens Corning Merged Retirement PlanFirstenergy Corp. Master Pension Plan, Total assets ($B): 7.559275463 · Participants: 12346Firstenergy Corp. Master Pension PlanNationwide Retirement Plan, Total assets ($B): 5.017579718 · Participants: 22597Nationwide Retirement PlanAmerican Electric Power System Retirement Plan, Total assets ($B): 4.498685298 · Participants: 15837American Electric Power System Retirement PlanOhio Operating Engineers Pension Plan, Total assets ($B): 3.394372488 · Participants: 9749Ohio Operating Engineers Pension PlanLaborers District Council & Contractors Pension Fund of Ohio, Total assets ($B): 2.645337912 · Participants: 13583Laborers District Council & Contractors Pension Fund of Ohio
Owens Corning Merged Retirement Plan vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants
Compare Owens Corning Merged Retirement Plan side-by-side with 3 peers →

Owens Corning Merged Retirement Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Ohio, the nearest Defined Benefit (Pension) by assets is Howard University Employees' Retirement Plan in DC ($602M); by covered participants it is Cooperative Pension Plan in IN (3,108 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($603M here).

Similar participant headcount

Nearest other-state filings by covered participants (3,104 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 Owens Corning Merged Retirement Plan assets move in 2022? ▼
Owens Corning Merged Retirement Plan declined sharply - down 26.4% during 2022, from $820M to $603M. Reported net income was -$214M.
How have Owens Corning plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), Owens Corning's sponsor-wide assets grew 12.0%, from $2.0B to $2.3B.
Where does Owens Corning Merged Retirement Plan rank by assets among Form 5500 filers? ▼
Owens Corning Merged 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 Owens Corning Merged Retirement Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Howard University Employees' Retirement Plan in DC ($602M, 1,019 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Owens Corning Merged Retirement Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Cooperative Pension Plan in IN (3,108 participants, $213M 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 432109021.

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.