Defined Benefit (Pension) · DOL Form 5500 · 2024

White Castle System, Inc. Pension Plan

Data updated 2026-08-25

$168M
Total assets Near avg plan size
1,715
Participants Near avg headcount
94th
Percentile by assets National rank
$98,016
Avg per participant Below avg balance/head
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Official DOL plan name: White Castle Pension Plan and Trust · Sponsored by White Castle System, Inc. · Ohio · Food Services & Accommodation

$168M in assets, 1,715 participants

White Castle System, Inc.'s White Castle Pension Plan and Trust reported $168M in total assets and 1,715 participants in its 2024 DOL Form 5500 filing, ranking in the 94th 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.

  • #3,605 in Food Services & Accommodation (3,672 peers)

Coverage in Ohio

White Castle Pension Plan and Trust covers 1,715 participants in Ohio, 2.2x the typical Ohio plan (state average ~765 per filing). Assets: $168M.

#3,605
in Food Services & Accommodation (3,672 peers)
-6.6%
assets change YoY
1.7×
vs typical plan assets (national mean)

The plan reported a net loss of $12M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

White Castle Pension Plan and Trust's outsized position by total assets

White Castle Pension Plan and Trust vs every filed plan by assets

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

$168,097,915 Top 6% higher than 94% 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

White Castle Pension Plan and Trust'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. White Castle Pension Plan and Trust lands in the large band (1,715 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • White Castle Pension Plan and Trust reported net income fell from $8M in the plan year 2023 filing to -$12M in the plan year 2024 filing.
  • White Castle Pension Plan and Trust reported participants fell from 1,867 in the plan year 2023 filing to 1,715 in the plan year 2024 filing.
  • White Castle Pension Plan and Trust end-of-year assets fell from $180M in the plan year 2023 filing to $168M in the plan year 2024 filing.

See the national 2023→2024 release diff →

DOL schedule card

Filing strip 314340520 · White Castle System, Inc. PY 2024 · Defined Benefit (Pension)

White Castle Pension Plan and Trust · $168M · 1,715 · 94th

  • EIN $168M
  • RANK 1,715
  • PHOTO 94th
  • IND Defined Benefit (Pension)
  • EOY near Pension Plan of Justice Resource Institute, Inc.
  • 5500 ind #3605

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 Food Services & Accommodation retirement plans → · Plans in Ohio →

White Castle Pension Plan and Trust in the asset neighbourhood

Shore Medical Center Pension PlanShore Medical Center Pension…$168MWhite Castle Pension Plan and TrustWhite Castle Pension Plan an…$168MPension Plan of Justice Resource Institute, Inc.Pension Plan of Justice Reso…$168MRetirement Plan for Office and Salaried Employees of Green Bay Packaging Inc.Retirement Plan for Office a…$168MRedstone Federal Credit Union Defined Benefit PlanRedstone Federal Credit Unio…$168M
End-of-year total assets ($M) among White Castle Pension Plan and Trust and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

Ohio filing particulars

Total Assets (Beginning of Year)$180M
Net Assets (End of Year)$168M
Net Income-$12M
Employer EIN314340520
Plan Effective Date1942-12-15
Filing StatusFILING RECEIVED

Sponsor Plan History (White Castle System, Inc.)

Sponsor-wide plan assets over time

All White Castle System, Inc. plans reported in each filing year

Latest sponsor-wide plan assets
$441M 8.337493578926614% vs 2022
2024 filing year
$400M$420M$440M$460M 202220232024 $407M $441M ▲ +8.3%
Year Plans Participants Total Assets
2022 3 8,304 $407M
2023 3 7,994 $436M
2024 3 8,145 $441M

Nearby Defined Benefit (Pension) Plans in Ohio

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

White Castle Pension Plan and Trust vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants Scatter plot of 6 data points. 05000100001500020000 -505101520 Total assets ($B) Participants White Castle Pension Plan and Trust, Total assets ($B): 0.168097915 · Participants: 1715White Castle Pension Plan and TrustGE Aerospace Pension Plan, Total assets ($B): 19.026079363 · Participants: 9637GE Aerospace Pension PlanFirstenergy Corp. Master Pension Plan, Total assets ($B): 6.474467697 · Participants: 12187Firstenergy Corp. Master Pension PlanAmerican Electric Power System Retirement Plan, Total assets ($B): 4.085797504 · Participants: 16073American Electric Power System Retirement PlanOhio Operating Engineers Pension Plan, Total assets ($B): 3.912834719 · Participants: 10387Ohio Operating Engineers Pension PlanParker Defined Benefit Pension Plan, Total assets ($B): 3.496388263 · Participants: 8120Parker Defined Benefit Pension Plan
White Castle Pension Plan and Trust vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants
Compare White Castle Pension Plan and Trust side-by-side with 3 peers →

White Castle Pension Plan and Trust's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Ohio, the nearest Defined Benefit (Pension) by assets is Pension Plan of Justice Resource Institute, Inc. in MA ($168M); by covered participants it is Western Metal Industry Pension Plan in WA (1,716 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (1,715 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 White Castle Pension Plan and Trust assets move in 2024? ▼
White Castle Pension Plan and Trust pulled back noticeably - down 6.6% during 2024, from $180M to $168M. Reported net income was -$12M.
How have White Castle System, Inc. plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), White Castle System, Inc.'s sponsor-wide assets grew 8.3%, from $407M to $441M.
Where does White Castle Pension Plan and Trust rank by assets among Form 5500 filers? ▼
White Castle Pension Plan and Trust ranks in the 94th percentile by end-of-year assets among 123,622 plans that reported assets for plan year 2024 (in the top 10% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to White Castle Pension Plan and Trust? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Pension Plan of Justice Resource Institute, Inc. in MA ($168M, 1,838 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to White Castle Pension Plan and Trust? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Western Metal Industry Pension Plan in WA (1,716 participants, $1.0B 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 314340520.

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.