Defined Benefit (Pension) · DOL Form 5500 · 2022

United Fire & Casualty Co Pension Plan

Data updated 2026-08-11

$230M
Total assets
835
Participants
96th
Percentile by assets
$275,091
Avg per participant
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Official DOL plan name: United Pension Plan · Sponsored by United Fire & Casualty Co · Iowa · Finance & Insurance

$230M in assets, 835 participants

United Fire & Casualty Co's United Pension Plan reported $230M in total assets and 835 participants in its 2022 DOL Form 5500 filing, ranking in the 96th 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.

  • 96th percentile by assets (of 139,126 plans)
  • #8,639 in Finance & Insurance (9,261 peers)

Where United Pension Plan sits by assets

United Pension Plan sits in the top 5% of all filed plans by assets, $230M for 835 participants (~$275,091/participant), down 20.2% in 2022.

$230M
total plan assets (2022 EOY)
835
covered participants
96th
percentile by assets (of 139,126 plans)
$275,091
avg assets per participant

The plan reported a net loss of $58M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

State

United Pension Plan vs the 2022 asset distribution

By assets, United Pension Plan outranks 96% of the 139,126 plans that filed a Form 5500 for the 2022 plan year, and holds roughly 2.3x the national average plan size of $100M (721 average participants).

Scale-class filing particulars (2022)

Total Assets (Beginning of Year)$288M
Net Assets (End of Year)$230M
Net Income-$58M
Employer EIN420644327
Plan Effective Date1966-10-01
Filing StatusFILING RECEIVED

Sponsor Plan History (United Fire & Casualty Co)

$360M$380M$400M$420M 202220232024 $372M $391M ▲ +5.3%
Total plan assets by year, all United Fire & Casualty Co plans on file
Year Plans Participants Total Assets
2022 2 1,912 $372M
2023 2 1,819 $415M
2024 2 1,490 $391M

Nearby Defined Benefit (Pension) Plans in Iowa

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

United Pension Plan vs. nearby Defined Benefit (Pension) plans in Iowa, assets vs. participants

United Pension Plan vs. nearby Defined Benefit (Pension) plans in Iowa, assets vs. participants Scatter plot of 6 data points. 050001000015000 00.511.522.5 Total assets ($B) Participants United Pension PlanTransamerica Pension…Principal Cash Balan…Midamerican Energy C…Employers Mutual Cas…Non-Contributory Ret…
United Pension Plan vs. nearby Defined Benefit (Pension) plans in Iowa, assets vs. participants

Similar-Sized Defined Benefit (Pension) Plans Nationally

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

Frequently Asked Questions

How did United Pension Plan assets move in 2022?
United Pension Plan declined sharply - down 20.2% during 2022, from $288M to $230M. Reported net income was -$58M.
How have United Fire & Casualty Co plan assets changed over time?
Across 3 plan years on file (2022-2024), United Fire & Casualty Co's sponsor-wide assets grew 5.3%, from $372M to $391M.
Where does United Pension Plan rank by assets among Form 5500 filers?
United Pension Plan ranks in the 96th 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 United Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Shaws Supermarkets, Inc. Pension Plan for Union Employees in ID ($230M, 5,165 participants).

Scale reading

Ways to act on United Pension Plan's numbers.