Defined Benefit (Pension) · DOL Form 5500 · 2024

Board of Trustees of Smw Lu No. 28 Pension Fund Pension Plan

Data updated 2026-08-25

$364M
Total assets Above avg plan size
2,021
Participants Near avg headcount
96th
Percentile by assets National rank
$180,241
Avg per participant Above avg balance/head
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Official DOL plan name: Sheet Metal Workers Local Union No. 28 Pension Fund · Sponsored by Board of Trustees of Smw Lu No. 28 Pension Fund · New York · Construction

$364M in assets, 2,021 participants

Board of Trustees of Smw Lu No. 28 Pension Fund's Sheet Metal Workers Local Union No. 28 Pension Fund reported $364M in total assets and 2,021 participants in its 2024 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.

  • #8,664 in Construction (9,039 peers)

Coverage in New York

Sheet Metal Workers Local Union No. 28 Pension Fund covers 2,021 participants in New York, 2.5x the typical New York plan (state average ~798 per filing). Assets: $364M.

#8,664
in Construction (9,039 peers)
+10.3%
assets growth YoY
3.7×
vs typical plan assets (national mean)

Sheet Metal Workers Local Union No. 28 Pension Fund's outsized position by total assets

Sheet Metal Workers Local Union No. 28 Pension Fund vs every filed plan by assets

End-of-year total assets · plan year 2024 · DOL Form 5500

$364,266,921 Top 4% higher than 96% 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

Sheet Metal Workers Local Union No. 28 Pension Fund'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. Sheet Metal Workers Local Union No. 28 Pension Fund lands in the large band (2,021 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Sheet Metal Workers Local Union No. 28 Pension Fund end-of-year assets rose from $330M in the plan year 2023 filing to $364M in the plan year 2024 filing.
  • Sheet Metal Workers Local Union No. 28 Pension Fund reported participants fell from 2,252 in the plan year 2023 filing to 2,021 in the plan year 2024 filing.
  • Sheet Metal Workers Local Union No. 28 Pension Fund reported net income rose from $31M in the plan year 2023 filing to $34M in the plan year 2024 filing.

See the national 2023→2024 release diff →

Published 5500 schedule card

Filing strip 112480671 · Board of Trustees of Smw Lu No. 28 Pension Fund PY 2024 · Defined Benefit (Pension)

Sheet Metal Workers Local Union No. 28 Pension Fund · $364M · 2,021 · 96th

  • BOY $364M
  • SCH 2,021
  • EBSA 96th
  • PART Defined Benefit (Pension)
  • TYPE near Houston Pilots Retirement Plan and Trust
  • NET ind #8664

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 Construction retirement plans → · Plans in New York →

Sheet Metal Workers Local Union No. 28 Pension Fund in the asset neighbourhood

Local No. 863 Pension Plan$366MSheet Metal Workers Local Union No. 28 Pension FundSheet Metal Workers Local Un…$364MHouston Pilots Retirement Plan and TrustHouston Pilots Retirement Pl…$363MInvista Pension Plan for Certain Grandfathered EmployeesInvista Pension Plan for Cer…$363MFlowserve Corporation Pension PlanFlowserve Corporation Pensio…$362M
End-of-year total assets ($M) among Sheet Metal Workers Local Union No. 28 Pension Fund and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

New York filing particulars

Total Assets (Beginning of Year)$330M
Net Assets (End of Year)$364M
Net Income$34M
Employer EIN112480671
Plan Effective Date1979-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Board of Trustees of Smw Lu No. 28 Pension Fund)

Sponsor-wide plan assets over time

All Board of Trustees of Smw Lu No. 28 Pension Fund plans reported in each filing year

Latest sponsor-wide plan assets
$364M 21.64588971237355% vs 2022
2024 filing year
$280M$300M$320M$340M$360M$380M 202220232024 $299M $364M ▲ +21.6%
Year Plans Participants Total Assets
2022 1 2,561 $299M
2023 1 2,252 $330M
2024 1 2,021 $364M

Nearby Defined Benefit (Pension) Plans in New York

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

Sheet Metal Workers Local Union No. 28 Pension Fund vs. nearby Defined Benefit (Pension) plans in New York, assets vs. participants Scatter plot of 6 data points. -50000050000100000150000 -505101520 Total assets ($B) Participants Sheet Metal Workers Local Union No. 28 Pension Fund, Total assets ($B): 0.364266921 · Participants: 2021Sheet Metal Workers Local Union No. 28 Pension FundIBM Personal Pension Plan, Total assets ($B): 17.919858993 · Participants: 48014IBM Personal Pension Plan1199seiu Health Care Employees Pension Fund, Total assets ($B): 16.913316696 · Participants: 1118331199seiu Health Care Employees Pension FundConsolidated Edison Retirement Plan, Total assets ($B): 15.588456377 · Participants: 10608Consolidated Edison Retirement PlanPfizer Consolidated Pension Plan, Total assets ($B): 9.970337119 · Participants: 8876Pfizer Consolidated Pension PlanGE Energy Pension Plan, Total assets ($B): 8.92290143 · Participants: 5829GE Energy Pension Plan
Sheet Metal Workers Local Union No. 28 Pension Fund vs. nearby Defined Benefit (Pension) plans in New York, assets vs. participants

Sheet Metal Workers Local Union No. 28 Pension Fund's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside New York, the nearest Defined Benefit (Pension) by assets is Houston Pilots Retirement Plan and Trust in TX ($363M); by covered participants it is United Assn Full-Time Sal Off & Emp of Locl Unions Councils, St & Prov Pen Plan in MD (2,018 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($364M here).

Similar participant headcount

Nearest other-state filings by covered participants (2,021 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 Sheet Metal Workers Local Union No. 28 Pension Fund assets move in 2024?
Sheet Metal Workers Local Union No. 28 Pension Fund grew at a solid clip - up 10.3% during 2024, from $330M to $364M. Reported net income was $34M.
How have Board of Trustees of Smw Lu No. 28 Pension Fund plan assets changed over time?
Across 3 plan years on file (2022-2024), Board of Trustees of Smw Lu No. 28 Pension Fund's sponsor-wide assets grew 21.6%, from $299M to $364M.
Where does Sheet Metal Workers Local Union No. 28 Pension Fund rank by assets among Form 5500 filers?
Sheet Metal Workers Local Union No. 28 Pension Fund ranks in the 96th percentile by end-of-year assets among 123,622 plans that reported assets for plan year 2024 (in the top 5% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to Sheet Metal Workers Local Union No. 28 Pension Fund?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Houston Pilots Retirement Plan and Trust in TX ($363M, 133 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Sheet Metal Workers Local Union No. 28 Pension Fund?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is United Assn Full-Time Sal Off & Emp of Locl Unions Councils, St & Prov Pen Plan in MD (2,018 participants, $1.3B in assets).