Defined Benefit (Pension) · DOL Form 5500 · 2024

United States Steel Corporation and Affiliated Cos. Pension Plan

Data updated 2026-08-25

$4.3B
Total assets Very large vs avg
2,959
Participants Above avg headcount
100th
Percentile by assets National rank
$1.4M
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, 2,959 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 2,959 participants in its 2024 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.

  • #17,651 in Manufacturing (17,777 peers)

Coverage in Pennsylvania

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) covers 2,959 participants in Pennsylvania, 3.6x the typical Pennsylvania plan (state average ~822 per filing). Assets: $4.3B.

#17,651
in Manufacturing (17,777 peers)
-0.2%
assets change YoY
43×
vs typical plan assets (national mean)

The plan reported a net loss of $278M 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 2024 · DOL Form 5500

$4,250,125,475 Highest reported value at or above every one of 123,620 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 2024

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)'s large-plan peer group by participant headcount

Plan-year 2024 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 (2,959 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) reported net income fell from $4M in the plan year 2023 filing to -$278M in the plan year 2024 filing.
  • United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) reported participants fell from 3,317 in the plan year 2023 filing to 2,959 in the plan year 2024 filing.
  • United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) end-of-year assets fell from $4.3B in the plan year 2023 filing to $4.3B in the plan year 2024 filing.

See the national 2023→2024 release diff →

EBSA filing schedule strip

Filing strip 251897152 · United States Steel Corporation and Affiliated Cos. PY 2024 · Defined Benefit (Pension)

United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) · $4.3B · 2,959 · 100th

  • IND $4.3B
  • IND 2,959
  • IND 100th
  • IND Defined Benefit (Pension)
  • IND near The Retirement Benefit Plan of American Airlines, Inc. for Employees Represented by the Transport Workers Union of America, AFL-CIO
  • IND ind #17651

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

The Retirement Benefit Plan of American Airlines, Inc. for Employees Represented by the Transport Workers Union of America, AFL-CIOThe Retirement Benefit Plan …$4.3BUnited States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)United States Steel Corporat…$4.3BThe Travelers Pension Plan$4.2BAbbott - Abbvie Multiple Employer Pension PlanAbbott - Abbvie Multiple Emp…$4.2BAllstate Retirement Plan$4.2B
End-of-year total assets ($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 2024.

Pennsylvania filing particulars

Total Assets (Beginning of Year)$4.3B
Net Assets (End of Year)$3.9B
Net Income-$278M
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 2468101214 Total assets ($B) Participants United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), Total assets ($B): 4.250125475 · Participants: 2959United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003)National Elevator Industry Pension Plan, Total assets ($B): 12.213235301 · Participants: 28308National Elevator Industry Pension PlanSteelworkers Pension Trust, Total assets ($B): 7.234971663 · Participants: 46110Steelworkers Pension TrustThe PNC Financial Services Group, Inc. Pension Plan, Total assets ($B): 5.528998 · Participants: 58779The PNC Financial Services Group, Inc. Pension PlanThe Bank of New York Mellon Corporation Pension Plan, Total assets ($B): 5.178651926 · Participants: 6387The Bank of New York Mellon Corporation Pension PlanConstellation Retirement Program, Total assets ($B): 5.003720253 · Participants: 4809Constellation Retirement Program
United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) vs. nearby Defined Benefit (Pension) plans in Pennsylvania, assets vs. participants
Compare United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) side-by-side with 3 peers →

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 The Retirement Benefit Plan of American Airlines, Inc. for Employees Represented by the Transport Workers Union of America, AFL-CIO in TX ($4.3B); by covered participants it is Ufcw Giant-Safeway Excess Supplemental Benefit Pension Fund in MD (2,958 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (2,959 participants); asset peers above are excluded.

DOL Form 5500 plan year 2024. 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 2024? ▼
United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003) held essentially flat - down 0.2% during 2024, from $4.3B to $4.3B. Reported net income was -$278M.
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 123,622 plans that reported assets for plan year 2024 (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 The Retirement Benefit Plan of American Airlines, Inc. for Employees Represented by the Transport Workers Union of America, AFL-CIO in TX ($4.3B, 13,402 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 Ufcw Giant-Safeway Excess Supplemental Benefit Pension Fund in MD (2,958 participants, $103K in assets).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2024.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 251897152.

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.