Defined Benefit (Pension) · DOL Form 5500 · 2024

Owens Corning Pension Plan

Data updated 2026-08-25

$337M
Total assets Above avg plan size
2,475
Participants Above avg headcount
96th
Percentile by assets National rank
$136,030
Avg per participant Near avg balance/head
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Official DOL plan name: Owens Corning Merged Retirement Plan · Sponsored by Owens Corning · Ohio · Manufacturing

$337M in assets, 2,475 participants

Owens Corning's Owens Corning Merged Retirement Plan reported $337M in total assets and 2,475 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.

  • #16,696 in Manufacturing (17,777 peers)

Coverage in Ohio

Owens Corning Merged Retirement Plan covers 2,475 participants in Ohio, 3.2x the typical Ohio plan (state average ~765 per filing). Assets: $337M.

#16,696
in Manufacturing (17,777 peers)
-1.2%
assets change YoY
3.4×
vs typical plan assets (national mean)

The plan reported a net loss of $4M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Owens Corning Merged Retirement Plan's outsized position by total assets

Owens Corning Merged Retirement Plan vs every filed plan by assets

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

$336,673,518 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

Owens Corning Merged 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. Owens Corning Merged Retirement Plan lands in the large band (2,475 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Owens Corning Merged Retirement Plan reported net income rose from -$261M in the plan year 2023 filing to -$4M in the plan year 2024 filing.
  • Owens Corning Merged Retirement Plan reported participants fell from 2,725 in the plan year 2023 filing to 2,475 in the plan year 2024 filing.
  • Owens Corning Merged Retirement Plan end-of-year assets fell from $341M in the plan year 2023 filing to $337M in the plan year 2024 filing.

See the national 2023→2024 release diff →

DOL schedule card

Filing strip 432109021 · Owens Corning PY 2024 · Defined Benefit (Pension)

Owens Corning Merged Retirement Plan · $337M · 2,475 · 96th

  • TYPE $337M
  • TYPE 2,475
  • TYPE 96th
  • TYPE Defined Benefit (Pension)
  • TYPE near Bremer Retirement Plan
  • TYPE ind #16696

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 Ohio →

Owens Corning Merged Retirement Plan in the asset neighbourhood

Tegna Retirement Plan$338MOwens Corning Merged Retirement PlanOwens Corning Merged Retirem…$337MBremer Retirement Plan$337MOneok, Inc. Retirement Plan$336MFox Valley & Vicinity Construction Workers Pension FundFox Valley & Vicinity Constr…$336M
End-of-year total assets ($M) among Owens Corning Merged Retirement Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

Ohio filing particulars

Total Assets (Beginning of Year)$341M
Net Assets (End of Year)$336M
Net Income-$4M
Employer EIN432109021
Plan Effective Date1943-12-31
Filing StatusFILING RECEIVED

Sponsor Plan History (Owens Corning)

Sponsor-wide plan assets over time

All Owens Corning plans reported in each filing year

Latest sponsor-wide plan assets
$2.3B 12.003348687381694% vs 2022
2024 filing year
$2B$2.1B$2.2B$2.3B 202220232024 $2.03B $2.27B ▲ +11.8%
Year Plans Participants Total Assets
2022 3 12,654 $2.0B
2023 3 12,528 $2.0B
2024 3 12,350 $2.3B

Nearby Defined Benefit (Pension) Plans in Ohio

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

Owens Corning Merged Retirement Plan vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants Scatter plot of 6 data points. 05000100001500020000 -505101520 Total assets ($B) Participants Owens Corning Merged Retirement Plan, Total assets ($B): 0.336673518 · Participants: 2475Owens Corning Merged Retirement PlanGE 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
Owens Corning Merged Retirement Plan vs. nearby Defined Benefit (Pension) plans in Ohio, assets vs. participants
Compare Owens Corning Merged Retirement Plan side-by-side with 3 peers →

Owens Corning Merged Retirement Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Ohio, the nearest Defined Benefit (Pension) by assets is Bremer Retirement Plan in MN ($337M); by covered participants it is Blue Shield of California Employees Retirement Plan in CA (2,472 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($337M here).

Similar participant headcount

Nearest other-state filings by covered participants (2,475 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 Owens Corning Merged Retirement Plan assets move in 2024? ▼
Owens Corning Merged Retirement Plan edged down modestly - down 1.2% during 2024, from $341M to $337M. Reported net income was -$4M.
How have Owens Corning plan assets changed over time? ▼
Across 3 plan years on file (2022-2024), Owens Corning's sponsor-wide assets grew 12.0%, from $2.0B to $2.3B.
Where does Owens Corning Merged Retirement Plan rank by assets among Form 5500 filers? ▼
Owens Corning Merged Retirement Plan 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 Owens Corning Merged Retirement Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by assets is Bremer Retirement Plan in MN ($337M, 1,286 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Owens Corning Merged Retirement Plan? ▼
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Blue Shield of California Employees Retirement Plan in CA (2,472 participants, $562M 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 432109021.

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.