Defined Benefit (Pension) · DOL Form 5500 · 2023

United Fire & Casualty Co Pension Plan

Data updated 2026-08-11

$264M
Total assets
723
Participants
96th
Percentile by assets
$365,015
Avg per participant
PlainRetire home → About this data

Official DOL plan name: United Pension Plan · Sponsored by United Fire & Casualty Co · Iowa · Finance & Insurance

$264M in assets, 723 participants

United Fire & Casualty Co's United Pension Plan reported $264M in total assets and 723 participants in its 2023 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 127,072 plans)
  • #8,247 in Finance & Insurance (8,869 peers)

Where United Pension Plan sits by assets

United Pension Plan sits in the top 5% of all filed plans by assets, $264M for 723 participants (~$365,015/participant), up 14.9% in 2023.

$264M
total plan assets (2023 EOY)
723
covered participants
96th
percentile by assets (of 127,072 plans)
$365,015
avg assets per participant

Where United Pension Plan sits by total assets

United Pension Plan vs every filed plan by assets

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

$263,906,123 Top 4% higher than 96% of 127,068 filed plans

This plan $0 $2,010,000,000 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

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • United Pension Plan reported net income rose from -$58M in the plan year 2022 filing to $34M in the plan year 2023 filing.
  • United Pension Plan end-of-year assets rose from $230M in the plan year 2022 filing to $264M in the plan year 2023 filing.
  • United Pension Plan reported participants fell from 835 in the plan year 2022 filing to 723 in the plan year 2023 filing.

See the national 2022→2023 release diff →

State

United Pension Plan vs the 2023 asset distribution

By assets, United Pension Plan outranks 96% of the 127,072 plans that filed a Form 5500 for the 2023 plan year, and holds roughly 2.6x the national average plan size of $100M (721 average participants).

Scale-class filing particulars (2023)

Total Assets (Beginning of Year)$230M
Net Assets (End of Year)$264M
Net Income$34M
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 2023?
United Pension Plan grew at a solid clip - up 14.9% during 2023, from $230M to $264M. Reported net income was $34M.
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 127,072 plans that reported assets for plan year 2023 (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 Ua Local 190 Pension Plan in MI ($264M, 1,205 participants).

Scale reading

Ways to act on United Pension Plan's numbers.