Defined Benefit (Pension) · DOL Form 5500 · 2024

Scotland Health Care System Pension Plan

Data updated 2026-08-25

$5M
Total assets Small plan by assets
305
Participants Below avg headcount
43rd
Percentile by assets National rank
$17,417
Avg per participant Low balance/head
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Official DOL plan name: Scotland Health Care System Employees' Pension Plan · Sponsored by Scotland Health Care System · North Carolina · Healthcare & Social Assistance

$5M in assets, 305 participants

Scotland Health Care System's Scotland Health Care System Employees' Pension Plan reported $5M in total assets and 305 participants in its 2024 DOL Form 5500 filing, ranking in the 43rd 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.

  • #7,846 in Healthcare & Social Assistance (16,916 peers)

Coverage in North Carolina

Scotland Health Care System Employees' Pension Plan covers 305 participants in North Carolina, about 37% of the average North Carolina filer (state average ~819 per filing). Assets: $5M.

#7,846
in Healthcare & Social Assistance (16,916 peers)
-86.0%
assets change YoY

The plan reported a net loss of $33M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Scotland Health Care System Employees' Pension Plan's mid-pack asset rank among Healthcare & Social Assistance and all filers

Scotland Health Care System Employees' Pension Plan vs every filed plan by assets

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

$5,312,206 43rd percentile higher than 43% 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

Scotland Health Care System Employees' Pension Plan among mid-size filed plans by headcount

Plan-year 2024 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Scotland Health Care System Employees' Pension Plan sits mid-pack in the medium band (305 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Scotland Health Care System Employees' Pension Plan end-of-year assets fell from $38M in the plan year 2023 filing to $5M in the plan year 2024 filing.
  • Scotland Health Care System Employees' Pension Plan reported net income fell from -$21M in the plan year 2023 filing to -$33M in the plan year 2024 filing.
  • Scotland Health Care System Employees' Pension Plan reported participants fell from 336 in the plan year 2023 filing to 305 in the plan year 2024 filing.

See the national 2023→2024 release diff →

Published 5500 schedule card

Filing strip 581847657 · Scotland Health Care System PY 2024 · Defined Benefit (Pension)

Scotland Health Care System Employees' Pension Plan · $5M · 305 · 43rd

  • RANK $5M
  • PHOTO 305
  • IND 43rd
  • EOY Defined Benefit (Pension)
  • 5500 near Retirement Plan for Salaried Employees of Tinius Olsen Testing Machine Company
  • ASSETS ind #7846

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 Healthcare & Social Assistance retirement plans → · Plans in North Carolina →

Scotland Health Care System Employees' Pension Plan in the asset neighbourhood

Havas Worldwide Puerto Rico, Inc. Pension PlanHavas Worldwide Puerto Rico,…$5MScotland Health Care System Employees' Pension PlanScotland Health Care System …$5MRetirement Plan for Salaried Employees of Tinius Olsen Testing Machine CompanyRetirement Plan for Salaried…$5MZinshaus, Inc. Defined Benefit Pension PlanZinshaus, Inc. Defined Benef…$5MSnow Shoe Refractories, LLC Pension Plan for Hourly EmployeesSnow Shoe Refractories, LLC …$5M
End-of-year total assets ($M) among Scotland Health Care System Employees' Pension Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

North Carolina filing particulars

Total Assets (Beginning of Year)$38M
Net Assets (End of Year)$5M
Net Income-$33M
Employer EIN581847657
Plan Effective Date1971-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Scotland Health Care System)

Sponsor-wide plan assets over time

All Scotland Health Care System plans reported in each filing year

Latest sponsor-wide plan assets
$5M 91.01958589217453% vs 2022
2024 filing year
$0M$20M$40M$60M$80M 202220232024 $59.2M $5.31M ▼ -91.0%
Year Plans Participants Total Assets
2022 1 369 $59M
2023 1 336 $38M
2024 1 305 $5M

Nearby Defined Benefit (Pension) Plans in North Carolina

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

Scotland Health Care System Employees' Pension Plan vs. nearby Defined Benefit (Pension) plans in North Carolina, assets vs. participants Scatter plot of 6 data points. -1000001000020000300004000050000 -505101520 Total assets ($B) Participants Scotland Health Care System Employees' Pension Plan, Total assets ($B): 0.005312206 · Participants: 305Scotland Health Care System Employees' Pension PlanHoneywell Retirement Earnings Plan, Total assets ($B): 16.577892612 · Participants: 9923Honeywell Retirement Earnings PlanTruist Financial Corporation Pension Plan, Total assets ($B): 14.698665729 · Participants: 38548Truist Financial Corporation Pension PlanDuke Energy Retirement Cash Balance Plan, Total assets ($B): 4.678 · Participants: 13576Duke Energy Retirement Cash Balance PlanEmployees' Retirement Plan of Duke University, Total assets ($B): 2.784844379 · Participants: 22655Employees' Retirement Plan of Duke UniversityThe Hearst Corporation Retirement Plan, Total assets ($B): 2.397551709 · Participants: 1745The Hearst Corporation Retirement Plan
Scotland Health Care System Employees' Pension Plan vs. nearby Defined Benefit (Pension) plans in North Carolina, assets vs. participants

Scotland Health Care System Employees' Pension Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside North Carolina, the nearest Defined Benefit (Pension) by assets is Retirement Plan for Salaried Employees of Tinius Olsen Testing Machine Company in PA ($5M); by covered participants it is Ohio Gastroenterology Group, Inc. Cash Balance Pension Plan in OH (305 participants). Same-state nearby plans are listed separately above.

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 Scotland Health Care System Employees' Pension Plan assets move in 2024?
Scotland Health Care System Employees' Pension Plan contracted severely - down 86.0% during 2024, from $38M to $5M. Reported net income was -$33M.
How have Scotland Health Care System plan assets changed over time?
Across 3 plan years on file (2022-2024), Scotland Health Care System's sponsor-wide assets declined 91.0%, from $59M to $5M.
Which Defined Benefit (Pension) plans are similar in size to Scotland Health Care System Employees' Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Retirement Plan for Salaried Employees of Tinius Olsen Testing Machine Company in PA ($5M, 41 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Scotland Health Care System Employees' Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Ohio Gastroenterology Group, Inc. Cash Balance Pension Plan in OH (305 participants, $32M in assets).