Defined Benefit (Pension) · DOL Form 5500 · 2022

United States Steel Corporation and Affiliated Cos. Pension Plan

Data updated 2026-08-25

$4.3B
Total assets Very large vs avg
3,484
Participants Above avg headcount
100th
Percentile by assets National rank
$1.2M
Avg per participant High balance/head
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Official DOL plan name: United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) · Sponsored by United States Steel Corporation and Affiliated Cos. · Pennsylvania · Manufacturing

$4.3B in assets, 3,484 participants

United States Steel Corporation and Affiliated Cos.'s United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) reported $4.3B in total assets and 3,484 participants in its 2022 DOL Form 5500 filing, ranking in the 100th 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.

  • #20,493 in Manufacturing (20,602 peers)

Coverage in Pennsylvania

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) covers 3,484 participants in Pennsylvania, 4.2x the typical Pennsylvania plan (state average ~822 per filing). Assets: $4.3B.

#20,493
in Manufacturing (20,602 peers)
-21.8%
assets change YoY
43×
vs typical plan assets (national mean)

The plan reported a net loss of $1.3B for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)'s outsized position by total assets

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) vs every filed plan by assets

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

$4,260,758,828 Highest reported value at or above every one 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 States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)'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. United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) lands in the large band (3,484 participants).

Published 5500 schedule card

Filing strip 251897152 · United States Steel Corporation and Affiliated Cos. PY 2022 · Defined Benefit (Pension)

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) · $4.3B · 3,484 · 100th

  • IND $4.3B
  • IND 3,484
  • IND 100th
  • IND Defined Benefit (Pension)
  • IND near Northwest Airlines Pension Plan for Pilot Employees
  • IND ind #20493

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 States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) in the asset neighbourhood

Marsh & Mclennan Companies Retirement PlanMarsh & Mclennan Companies R…$4.3BNational Automatic Sprinkler Industry Pension FundNational Automatic Sprinkler…$4.3BUnited States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)United States Steel Corporat…$4.3BNorthwest Airlines Pension Plan for Pilot EmployeesNorthwest Airlines Pension P…$4.3BMajor League Baseball Players Pension PlanMajor League Baseball Player…$4.2B
End-of-year total assets ($B) among United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2022.

Pennsylvania filing particulars

Total Assets (Beginning of Year)$5.4B
Net Assets (End of Year)$4.2B
Net Income-$1.3B
Employer EIN251897152
Plan Effective Date1950-03-01
Filing StatusFILING RECEIVED

Sponsor Plan History (United States Steel Corporation and Affiliated Cos.)

Sponsor-wide plan assets over time

All United States Steel Corporation and Affiliated Cos. plans reported in each filing year

Latest sponsor-wide plan assets
$7.3B 9.266572352756981% vs 2022
2024 filing year
$6.6B$6.8B$7B$7.2B$7.4B 202220232024 $6.69B $7.3B ▲ +9.1%
Year Plans Participants Total Assets
2022 5 19,830 $6.7B
2023 4 19,190 $7.2B
2024 4 18,689 $7.3B

Nearby Defined Benefit (Pension) Plans in Pennsylvania

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

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants Scatter plot of 6 data points. 020000400006000080000 24681012 Total assets ($B) Participants United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), Total assets ($B): 4.260758828 · Participants: 3484United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)National 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 States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)'s out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Pennsylvania, the nearest Defined Benefit (Pension) by assets is Northwest Airlines Pension Plan for Pilot Employees in GA ($4.3B); by covered participants it is Eastman Retirement Assistance Plan in TN (3,484 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (3,484 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 States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) assets move in 2022?
United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) declined sharply - down 21.8% during 2022, from $5.4B to $4.3B. Reported net income was -$1.3B.
How have United States Steel Corporation and Affiliated Cos. plan assets changed over time?
Across 3 plan years on file (2022-2024), United States Steel Corporation and Affiliated Cos.'s sponsor-wide assets grew 9.3%, from $6.7B to $7.3B.
Where does United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) rank by assets among Form 5500 filers?
United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) ranks in the 100th percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (among the largest 1% of all filed plans).
Which Defined Benefit (Pension) plans are similar in size to United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Northwest Airlines Pension Plan for Pilot Employees in GA ($4.3B, 1,560 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Eastman Retirement Assistance Plan in TN (3,484 participants, $1.2B in assets).