Defined Benefit (Pension) · DOL Form 5500 · 2024

Usg Corporation Pension Plan

Data updated 2026-08-25

$634M
Total assets Above avg plan size
5,930
Participants Above avg headcount
98th
Percentile by assets National rank
$106,972
Avg per participant Below avg balance/head
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Official DOL plan name: Usg Corporation Retirement Plan · Sponsored by Usg Corporation · Illinois · Manufacturing

$634M in assets, 5,930 participants

Usg Corporation's Usg Corporation Retirement Plan reported $634M in total assets and 5,930 participants in its 2024 DOL Form 5500 filing, ranking in the 98th 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.

  • #17,119 in Manufacturing (17,777 peers)

Coverage in Illinois

Usg Corporation Retirement Plan covers 5,930 participants in Illinois, 7.6x the typical Illinois plan (state average ~779 per filing). Assets: $634M.

#17,119
in Manufacturing (17,777 peers)
-1.2%
assets change YoY
6.4×
vs typical plan assets (national mean)

The plan reported a net loss of $5M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Usg Corporation Retirement Plan's outsized position by total assets

Usg Corporation Retirement Plan vs every filed plan by assets

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

$634,343,145 Top 2% higher than 98% 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

Usg Corporation Retirement Plan'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. Usg Corporation Retirement Plan lands in the large band (5,930 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Usg Corporation Retirement Plan reported net income fell from $34M in the plan year 2023 filing to -$5M in the plan year 2024 filing.
  • Usg Corporation Retirement Plan reported participants rose from 5,647 in the plan year 2023 filing to 5,930 in the plan year 2024 filing.
  • Usg Corporation Retirement Plan end-of-year assets fell from $642M in the plan year 2023 filing to $634M in the plan year 2024 filing.

See the national 2023→2024 release diff →

Plan-year Form 5500 strip

Filing strip 363329400 · Usg Corporation PY 2024 · Defined Benefit (Pension)

Usg Corporation Retirement Plan · $634M · 5,930 · 98th

  • VS-ST $634M
  • VS-ST 5,930
  • VS-ST 98th
  • VS-ST Defined Benefit (Pension)
  • VS-ST near Newell Brands Consolidated Pension Plan
  • VS-ST ind #17119

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 Illinois →

Usg Corporation Retirement Plan in the asset neighbourhood

Totalenergies Finance USA, Inc. Pension PlanTotalenergies Finance USA, I…$637MThe Nemours Foundation Pension PlanThe Nemours Foundation Pensi…$635MNewell Brands Consolidated Pension PlanNewell Brands Consolidated P…$635MUsg Corporation Retirement PlanUsg Corporation Retirement P…$634MNg Es Union Represented Employees Pension PlanNg Es Union Represented Empl…$632M
End-of-year total assets ($M) among Usg Corporation Retirement Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

Illinois filing particulars

Total Assets (Beginning of Year)$642M
Net Assets (End of Year)$612M
Net Income-$5M
Employer EIN363329400
Plan Effective Date1958-07-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Usg Corporation)

Sponsor-wide plan assets over time

All Usg Corporation plans reported in each filing year

Latest sponsor-wide plan assets
$1.6B 20.020065220823334% vs 2022
2024 filing year
$1.3B$1.4B$1.5B$1.6B$1.7B 202220232024 $1.37B $1.64B ▲ +19.7%
Year Plans Participants Total Assets
2022 2 11,164 $1.4B
2023 2 11,512 $1.5B
2024 2 12,057 $1.6B

Nearby Defined Benefit (Pension) Plans in Illinois

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

Usg Corporation Retirement Plan vs. nearby Defined Benefit (Pension) plans in Illinois, assets vs. participants Scatter plot of 6 data points. 01000020000300004000050000 -200204060 Total assets ($B) Participants Usg Corporation Retirement Plan, Total assets ($B): 0.634343145 · Participants: 5930Usg Corporation Retirement PlanCentral States, Southeast & Southwest Areas Pension Plan, Total assets ($B): 48.22071058 · Participants: 36799Central States, Southeast & Southwest Areas Pension PlanState Farm Insurance Companies Retirement Plan for United States Employees, Total assets ($B): 37.736369487 · Participants: 41619State Farm Insurance Companies Retirement Plan for United States EmployeesGE Healthcare Pension Plan, Total assets ($B): 13.74052931 · Participants: 5554GE Healthcare Pension PlanAbbott Laboratories Annuity Retirement Plan, Total assets ($B): 8.591907247 · Participants: 17875Abbott Laboratories Annuity Retirement PlanUnited Food & Commercial Workers Intl Union - Industry Pension Fund, Total assets ($B): 8.17675965 · Participants: 20984United Food & Commercial Workers Intl Union - Industry Pension Fund
Usg Corporation Retirement Plan vs. nearby Defined Benefit (Pension) plans in Illinois, assets vs. participants
Compare Usg Corporation Retirement Plan side-by-side with 3 peers →

Scale composition for Usg Corporation Retirement Plan

Usg Corporation Retirement Plan reports $634M in end-of-year assets across 5,930 participants (0.005% of the $12.3T held by all Form 5500 filers in the national rollup , and 0.006% of 93,925,755 covered participants) - about $106,972 per participant (77% of the national average assets-per-participant) . Net income for plan year 2024 was -$5M.

This plan identity (EIN 363329400, plan #001) has 3 Form 5500 filings on file from 2022 to 2024 , with end-of-year assets moving from $602M to $634M (+5.4%) while covered participants moved from 5,527 to 5,930 . Single-year sparse filers cannot show that trail.

Plan year Participants EOY assets Filing
2022 5,527 $602M Open filing
2023 5,647 $642M Open filing
2024 · index core 5,930 $634M This page

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

Usg Corporation Retirement Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Illinois, the nearest Defined Benefit (Pension) by assets is Newell Brands Consolidated Pension Plan in GA ($635M); by covered participants it is Morgan Stanley Employees Retirement Plan in NY (5,950 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($634M here).

Similar participant headcount

Nearest other-state filings by covered participants (5,930 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 Usg Corporation Retirement Plan assets move in 2024? ▼
Usg Corporation Retirement Plan edged down modestly - down 1.2% during 2024, from $642M to $634M. Reported net income was -$5M.
How have Usg Corporation plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), Usg Corporation's sponsor-wide assets grew 20.0%, from $1.4B to $1.6B.
Where does Usg Corporation Retirement Plan rank by assets among Form 5500 filers? ▼
Usg Corporation Retirement Plan ranks in the 98th 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 Usg Corporation Retirement Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Newell Brands Consolidated Pension Plan in GA ($635M, 1,032 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Usg Corporation Retirement Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Morgan Stanley Employees Retirement Plan in NY (5,950 participants, $2.0B 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 363329400.

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.