401(k) · DOL Form 5500 · 2023

Penney Opco, LLC 401(k) Plan

Data updated 2026-08-11

$2.1B
Total assets
45,716
Participants
99th
Percentile by assets
$44,956
Avg per participant
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Official DOL plan name: J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan · Sponsored by Penney Opco, LLC · Texas · Retail Trade

$2.1B in assets, 45,716 participants

Penney Opco, LLC's J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan reported $2.1B in total assets and 45,716 participants in its 2023 DOL Form 5500 filing, ranking in the 99th 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.

  • 99th percentile by assets (of 127,072 plans)
  • #8,378 in Retail Trade (8,414 peers)

Coverage in Texas

J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan covers 45,716 participants in Texas, 66x the typical Texas plan (state average ~688 per filing). Assets: $2.1B.

$2.1B
total plan assets (2023 EOY)
45,716
covered participants
99th
percentile by assets (of 127,072 plans)
$44,956
avg assets per participant

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan reported net income rose from -$383M in the plan year 2022 filing to $184M in the plan year 2023 filing.
  • J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan end-of-year assets rose from $1.9B in the plan year 2022 filing to $2.1B in the plan year 2023 filing.
  • J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan reported participants rose from 45,500 in the plan year 2022 filing to 45,716 in the plan year 2023 filing.

See the national 2023→2024 release diff →

State
Industry

Participants vs Texas filers

In Texas, the average filing covers about 688 participants across 10,116 plans. J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan reports 45,716 participants - 66x that state average ($2.1B EOY assets).

Texas filing particulars

Total Assets (Beginning of Year)$1.9B
Net Assets (End of Year)$2.1B
Net Income$184M
Employer EIN853718114
Plan Effective Date2017-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Penney Opco, LLC)

$1.8B$1.9B$2B$2.1B$2.2B$2.3B 202220232024 $1.87B $2.18B ▲ +16.6%
Total plan assets by year, all Penney Opco, LLC plans on file
Year Plans Participants Total Assets
2022 1 45,500 $1.9B
2023 1 45,716 $2.1B
2024 1 44,782 $2.2B

Nearby 401(k) Plans in Texas

Peer 401(k) plans, same state, same plan type, ranked by total assets.

J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan vs. nearby 401(k) plans in Texas, assets vs. participants

J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan vs. nearby 401(k) plans in Texas, assets vs. participants Scatter plot of 6 data points. 050000100000150000 01020304050 Total assets ($B) Participants J. C. Penney Corpora…AT&T Retirement Savi…Exxonmobil Savings P…Caterpillar 401(k) S…American Airlines, I…Dell Inc. 401(k) Plan
J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan vs. nearby 401(k) plans in Texas, assets vs. participants

Scale composition for J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan

J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan reports $2.1B in end-of-year assets across 45,716 participants (0.017% of the $12.3T held by all Form 5500 filers in the national rollup , and 0.049% of 93,925,755 covered participants) - about $44,956 per participant (33% of the national average assets-per-participant) . Net income for plan year 2023 was $184M.

This plan identity (EIN 853718114, plan #006) has 3 Form 5500 filings on file from 2022 to 2024 , with end-of-year assets moving from $1.9B to $2.2B (+16.3%) while covered participants moved from 45,500 to 44,782 . Single-year sparse filers cannot show that trail.

Plan year Participants EOY assets Filing
2022 45,500 $1.9B Open filing
2023 45,716 $2.1B This page
2024 · index core 44,782 $2.2B Open filing

The same sponsor also keeps 1 other index-core plan on PlainRetire:

Similar-Sized 401(k) Plans Nationally

401(k) plans in other states closest to J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan by total assets, not by location.

Frequently Asked Questions

How did J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan assets move in 2023?
J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan grew at a solid clip - up 9.8% during 2023, from $1.9B to $2.1B. Reported net income was $184M.
How have Penney Opco, LLC plan assets changed over time?
Across 3 plan years on file (2022-2024), Penney Opco, LLC's sponsor-wide assets grew 16.3%, from $1.9B to $2.2B.
Where does J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan rank by assets among Form 5500 filers?
J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan ranks in the 99th percentile by end-of-year assets among 127,072 plans that reported assets for plan year 2023 (among the largest 1% of all filed plans).
Which 401(k) plans are similar in size to J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan?
Among 401(k) plans in other states, the closest by assets is Wolters Kluwer 401(k) Plan in IL ($2.1B, 8,597 participants).

Next read for J. C. Penney Corporation, Inc. Safe Harb…

Filing takeaways

Ways to act on J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan's numbers.

  • By total assets, J. C. Penney Corporation, Inc. Safe Harbor 401(k) Savings Plan ranks among the largest 1% of all filed plans. See the largest plans
  • Compare it side-by-side against 3 similar 401(k) plans in Texas. Compare plans
  • Penney Opco, LLC's sponsor-wide assets have grown 16.3% since 2022 across 3 plan years on file. More Retail Trade plans