Defined Benefit (Pension) · DOL Form 5500 · 2023

Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc Pension Plan

Data updated 2026-08-25

$39K
Total assets Small plan by assets
N/A
Participants Small participant base
3rd
Percentile by assets National rank
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Official DOL plan name: J. C. Penney Corporation, Inc. Pension Plan · Sponsored by Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc · Texas · Retail Trade

$39K in assets, N/A participants

Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc's J. C. Penney Corporation, Inc. Pension Plan reported $39K in total assets and N/A participants in its 2023 DOL Form 5500 filing, ranking in the 3rd 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.

  • #377 in Retail Trade (8,414 peers)

Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc multi-year trail

Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc's plans moved -99.8% in assets from 2022 to 2023; this filing shows J. C. Penney Corporation, Inc. Pension Plan at $39K / N/A participants.

#377
in Retail Trade (8,414 peers)
-99.8%
assets change YoY

The plan reported a net loss of $17M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

J. C. Penney Corporation, Inc. Pension Plan among the smaller filed plans by assets

J. C. Penney Corporation, Inc. Pension Plan vs every filed plan by assets

End-of-year total assets · plan year 2023 · DOL Form 5500

$39,000 3rd percentile higher than 3% of 127,068 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 2023

Filed plans by participant headcount

Plan-year 2023 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets.

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • J. C. Penney Corporation, Inc. Pension Plan reported net income fell from -$8M in the plan year 2022 filing to -$17M in the plan year 2023 filing.
  • J. C. Penney Corporation, Inc. Pension Plan end-of-year assets fell from $17M in the plan year 2022 filing to $39K in the plan year 2023 filing.

See the national 2022→2023 release diff →

Published 5500 schedule card

Filing strip 135583779 · Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc PY 2023 · Defined Benefit (Pension)

J. C. Penney Corporation, Inc. Pension Plan · $39K · N/A · 3rd

  • NET $39K
  • NET N/A
  • NET 3rd
  • NET Defined Benefit (Pension)
  • NET near Retirement Plan for Employees of Chemical Leaman Corp and Affiliated Corporations
  • NET ind #377

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 Retail Trade retirement plans → · Plans in Texas →

J. C. Penney Corporation, Inc. Pension Plan in the asset neighbourhood

J. C. Penney Corporation, Inc. Pension PlanJ. C. Penney Corporation, In…$39KRetirement Plan for Employees of Chemical Leaman Corp and Affiliated CorporationsRetirement Plan for Employee…$41KBetter Homes Construction & Renovation, Inc. Retirement PlanBetter Homes Construction & …$41KCarville National Leather Corp Pension PCarville National Leather Co…$36KYoung Brothers, Limited Salaried Pension PlanYoung Brothers, Limited Sala…$35K
End-of-year total assets ($M) among J. C. Penney Corporation, Inc. Pension Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2023.

Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc multi-year asset trail

Sponsor-wide plan assets over time

All Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc plans reported in each filing year

Latest sponsor-wide plan assets
$39K 99.77136827295111% vs 2022
2023 filing year
$0M$5M$10M$15M$20M 20222023 $17.1M $0.04M ▼ -99.8%
Year Plans Participants Total Assets
2022 1 N/A $17M
2023 2 N/A $39K

Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc filing trail (2023)

Total Assets (Beginning of Year)$17M
Net Assets (End of Year)$6K
Net Income-$17M
Employer EIN135583779
Plan Effective Date1966-02-01
Filing StatusFILING RECEIVED

Nearby Defined Benefit (Pension) Plans in Texas

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

J. C. Penney Corporation, Inc. Pension Plan vs. nearby Defined Benefit (Pension) plans in Texas, assets vs. participants Scatter plot of 6 data points. -50000050000100000150000 -10010203040 Total assets ($B) Participants J. C. Penney Corporation, Inc. Pension Plan, Total assets ($B): 0.000039 · Participants: 0J. C. Penney Corporation, Inc. Pension PlanAT&T Pension Benefit Plan, Total assets ($B): 30.018512 · Participants: 107859AT&T Pension Benefit PlanShell Pension Plan, Total assets ($B): 15.133347097 · Participants: 12215Shell Pension PlanExxonmobil Pension Plan, Total assets ($B): 12.015 · Participants: 22551Exxonmobil Pension PlanCaterpillar Inc. Retirement Income Plan, Total assets ($B): 9.803014695 · Participants: 12138Caterpillar Inc. Retirement Income PlanBp Retirement Accumulation Plan, Total assets ($B): 5.493677099 · Participants: 9360Bp Retirement Accumulation Plan
J. C. Penney Corporation, Inc. Pension Plan vs. nearby Defined Benefit (Pension) plans in Texas, assets vs. participants
Compare J. C. Penney Corporation, Inc. Pension Plan side-by-side with 3 peers →

J. C. Penney Corporation, Inc. Pension Plan's closest out-of-state Defined Benefit (Pension) peers by assets

Outside Texas, the nearest Defined Benefit (Pension) by end-of-year assets is Retirement Plan for Employees of Chemical Leaman Corp and Affiliated Corporations in FL at $41K (this filing: $39K).

DOL Form 5500 plan year 2023. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did J. C. Penney Corporation, Inc. Pension Plan assets move in 2023? ▼
J. C. Penney Corporation, Inc. Pension Plan contracted severely - down 99.8% during 2023, from $17M to $39K. Reported net income was -$17M.
How have Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc plan assets changed over time? ▼
Across 2 plan years on file (2022-2023), Copper Sub Corporation, Inc. F/K/a J. C. Penney Corporation, Inc's sponsor-wide assets declined 99.8%, from $17M to $39K.
Where does J. C. Penney Corporation, Inc. Pension Plan rank by assets among Form 5500 filers? ▼
J. C. Penney Corporation, Inc. Pension Plan ranks in the 3rd percentile by end-of-year assets among 127,072 plans that reported assets for plan year 2023 (among the smaller plans by assets on file).
Which Defined Benefit (Pension) plans are similar in size to J. C. Penney Corporation, Inc. Pension Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Retirement Plan for Employees of Chemical Leaman Corp and Affiliated Corporations in FL ($41K, N/A participants).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2023.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 135583779.

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.