Defined Benefit (Pension) · DOL Form 5500 · 2024

Smart & Final Pension Plan Pension Plan

Data updated 2026-08-11

$169M
Total assets
1,313
Participants
94th
Percentile by assets
$128,660
Avg per participant
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Official DOL plan name: Smart & Final Pension Plan · Sponsored by Smart & Final Pension Plan · California · Retail Trade

$169M in assets, 1,313 participants

Smart & Final Pension Plan's Smart & Final Pension Plan reported $169M in total assets and 1,313 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.

  • 94th percentile by assets (of 123,622 plans)
  • #7,749 in Retail Trade (8,048 peers)

Coverage in California

Smart & Final Pension Plan covers 1,313 participants in California, 2.1x the typical California plan (state average ~630 per filing). Assets: $169M.

$169M
total plan assets (2024 EOY)
1,313
covered participants
94th
percentile by assets (of 123,622 plans)
$128,660
avg assets per participant

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Smart & Final Pension Plan reported net income fell from $18M in the plan year 2023 filing to $14M in the plan year 2024 filing.
  • Smart & Final Pension Plan end-of-year assets rose from $156M in the plan year 2023 filing to $169M in the plan year 2024 filing.
  • Smart & Final Pension Plan reported participants fell from 1,422 in the plan year 2023 filing to 1,313 in the plan year 2024 filing.

See the national 2023→2024 release diff →

State
Industry

Participants vs California filers

In California, the average filing covers about 630 participants across 15,291 plans. Smart & Final Pension Plan reports 1,313 participants - 2.1x that state average ($169M EOY assets).

California filing particulars

Total Assets (Beginning of Year)$156M
Net Assets (End of Year)$169M
Net Income$14M
Employer EIN954079584
Plan Effective Date1974-04-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Smart & Final Pension Plan)

$400M$450M$500M$550M$600M 202220232024 $429M $555M ▲ +29.6%
Total plan assets by year, all Smart & Final Pension Plan plans on file
Year Plans Participants Total Assets
2022 2 10,814 $429M
2023 2 12,661 $500M
2024 2 11,615 $555M

Nearby Defined Benefit (Pension) Plans in California

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

Smart & Final Pension Plan vs. nearby Defined Benefit (Pension) plans in California, assets vs. participants

Smart & Final Pension Plan vs. nearby Defined Benefit (Pension) plans in California, assets vs. participants Scatter plot of 6 data points. -50000050000100000150000 -10010203040 Total assets ($B) Participants Smart & Final Pensio…Kaiser Permanente Re…Pacific Gas and Elec…Retirement Plan for …Western States Carpe…Ilwu-Pma Pension Plan
Smart & Final Pension Plan vs. nearby Defined Benefit (Pension) plans in California, assets vs. participants

Similar-Sized Defined Benefit (Pension) Plans Nationally

Defined Benefit (Pension) plans in other states closest to Smart & Final Pension Plan by total assets, not by location.

Frequently Asked Questions

How did Smart & Final Pension Plan assets move in 2024?
Smart & Final Pension Plan grew at a solid clip - up 8.5% during 2024, from $156M to $169M. Reported net income was $14M.
How have Smart & Final Pension Plan plan assets changed over time?
Across 3 plan years on file (2022-2024), Smart & Final Pension Plan's sponsor-wide assets grew 29.6%, from $429M to $555M.
Where does Smart & Final Pension Plan rank by assets among Form 5500 filers?
Smart & Final Pension Plan 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 Smart & Final Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Unite Here! Workers and Hospitality Employers Vdb Pension Trust in MA ($169M, 4,762 participants).

Filing takeaways

Ways to act on Smart & Final Pension Plan's numbers.

  • By total assets, Smart & Final Pension Plan ranks in the top 10% of all filed plans by assets. See the largest plans
  • Compare it side-by-side against 3 similar Defined Benefit (Pension) plans in California. Compare plans
  • Smart & Final Pension Plan's sponsor-wide assets have grown 29.6% since 2022 across 3 plan years on file. More Retail Trade plans