Profit Sharing Plans

Largest Profit Sharing plans by total assets. Source: DOL Form 5500, 2024 plan year.

$132.9B across 50 plans

According to DOL Form 5500 filings (plan year 2024), the 50 largest Profit Sharing plans hold $132.9B in combined assets and cover 1,140,766 participants; Consolidated 403(b) Program of Mass General Brigham and Member Organizations leads at $16.7B.

  • $16.7B #1 - Consolidated 403(b) Progra
  • 50 plans ranked

What the Data Shows About Profit Sharing Plans

A profit-sharing plan allows employers to make discretionary contributions to employee retirement accounts, typically based on company profitability. This page ranks the 50 largest Profit Sharing plans in the dataset by end-of-year total assets. Together the plans listed here hold $132.9B in aggregate assets and cover 1,140,766 participants, a mix of active employees, separated workers with remaining balances, and retirees receiving benefits.

The largest plan in this category, Consolidated 403(b) Program of Mass General Brigham and Member Organizations (Mass General Brigham Incorporated, MA), reports $16.7B in assets with 76,559 participants. Within Profit Sharing plans, size reflects a combination of workforce scale, employer contribution rates, employee deferral rates, and long-term investment performance, not a quality rating. Larger plans often benefit from lower per-participant fees, broader investment menus, and more sophisticated administration, but participant outcomes depend on contribution behavior and investment selection. Ranking tables below link to each plan's detail page for EIN, filing status, effective date, and net income.

All figures come from Form 5500 annual returns for the 2024 plan year, filed with the DOL's EBSA and released through EFAST2. Totals reflect a single year-end snapshot and fluctuate with markets and plan activity. This page is informational only, it summarizes public regulatory filings for research and educational purposes, and is not retirement, tax, legal, or financial advice. Before relying on any figure to evaluate an employer's Profit Sharing plan or make retirement decisions, verify the underlying filing directly on EFAST2 and consult a qualified professional.

Showing 50 of 50
# Plan Name Sponsor State Participants Total Assets
1 Consolidated 403(b) Program of Mass General Brigham and Member Organizations Mass General Brigham Incorporated MA 76,559 $16.7B
2 Scpmg Keogh Plan Southern California Permanente Medical Group CA 10,749 $7.9B
3 Intel Retirement Contribution Plan Intel Corporation CA 19,044 $7.3B
4 Motion Picture Industry Individual Account Plan Board of Directors, Motion Picture Industry Pension CA 67,842 $6.2B
5 Retirement Wealth Builder Plan of Pwc Pwc US Group LLP FL 45,185 $5.7B
6 Emory University Retirement Plan Emory University Division of Human Resources GA 18,936 $5.5B
7 Crh Americas 401(k) Plan Crh Americas, Inc. GA 35,710 $4.2B
8 W. W. Grainger, Inc. Retirement Savings Plan W.W. Grainger, Inc. IL 18,584 $3.8B
9 Electrical Contractors Assoc. of the City of Chgo Union 134, IBEW Joint Pension Trust of Chgo Plan 5 Board of Trustees of Eca Chicago and Local Union 134 IBEW Pension Plan IL 24,278 $3.5B
10 Sprinkler Industry Supplemental Pension Fund Sprinkler Industry Supplemental Pension Fund Joint Board of Trustees MD 28,393 $3.3B
11 Mcmaster-Carr Supply Company Profit Sharing Trust Mcmaster-Carr Supply Company IL 4,364 $3.0B
12 Commonspirit Health ERISA 403(b) Plan Commonspirit Health KY 29,259 $2.9B
13 Emory Healthcare, Inc. Retirement Savings and Matching Plan Emory Healthcare, Inc. GA 23,760 $2.8B
14 University of Notre Dame 403(b) Retirement Plan University of Notre Dame Du Lac IN 10,920 $2.6B
15 Tax Deferred Savings Plan of Novant Health, Inc. Novant Health, Inc. NC 38,137 $2.5B
16 Ernst & Young Partnership Retirement (Hr-10) Plan Ernst & Young U.S. LLP NJ 1,666 $2.5B
17 Annuity Plan of the Electrical Industry Board of Trustees of the Annuity Plan of the Electrical Industry NY 18,200 $2.3B
18 Eastern Atlantic States Carpenters Annuity Fund Board of Trustees Eastern Atlantic States Carpenters Annuity Fund PA 14,807 $2.2B
19 Prisma Health Retirement Savings Plan Prisma Health SC 29,201 $2.2B
20 Annuity Fund Iuoe Local 15, 15a, 15c, 15d AFL-CIO Board of Trustees Annuity Fund Iuoe Local 15, 15a, 15c, 15d AFL-CIO NY 3,278 $2.1B
21 Mid-America Carpenters Regional Council Supplemental Retirement Plan Board of Trustees of Mid-America Carp Reg Council Supplemental Retirem IL 15,593 $2.0B
22 University of Pennsylvania Basic Plan Trustees of the University of PA PA 21,954 $2.0B
23 Nfl Player Annuity Program Annuity Board of the Nfl Player Annuity Program MD 2,745 $2.0B
24 Baylor College of Medicine Retirement Plan Baylor College of Medicine TX 10,721 $2.0B
25 Henry Ford Health System Retirement Savings Plan Henry Ford Health System MI 13,461 $1.8B
26 Annuity Fd of the Iuoe Local Union 94, 94a, 94b AFL-CIO Bd of Trustees Annuity Fund of the Iuoe Lcl Union 94, 94a, 94b AFL-CIO NY 5,817 $1.8B
27 Pipe Trades Services Mn Pension Supplement Fund Board of Trustees of the Pipe Trades Services Mn Pension Supplement Tr MN 6,017 $1.8B
28 Cleveland Clinic Investment Pension Plan The Cleveland Clinic Foundation OH 51,751 $1.8B
29 H-E-B Partner Stock Plan H.E.Butt Grocery Company TX 103,962 $1.6B
30 Heavy & General Laborers' Local Unions 472 & 172 of Nj Annuity Plan Bd of Trustees Heavy & General Laborers' of Nj Annuity Fund NJ 8,865 $1.6B
31 Operating Engineers Local 825 Profit Sharing Fund Operating Engineers Local 825 Profit Sharing Fund NJ 10,365 $1.5B
32 Charter Communications, Inc. Retirement Accumulation Plan Charter Communications, Inc. NC 96,794 $1.5B
33 Memorialcare Retirement Plan Memorial Health Services CA 4,491 $1.4B
34 The Northwestern Mutual Life Insurance Company Agents Persistency Fee Guarantee Fund Northwestern Mutual Life Ins.Co. WI 5,999 $1.4B
35 Disney Retirement Savings Plan Twdc Enterprises 18 Corp. CA 36,338 $1.4B
36 Carle Foundation Hospital and Affiliates Matching Tsa Plan Carle Foundation Hospital and Affiliates IL 16,059 $1.4B
37 Raymond James Financial, Inc. & Affiliates Profit Sharing Plan Raymond James Financial, Inc. FL 16,046 $1.3B
38 North Atlantic States Carpenters Annuity Plan North Atlantic States Carpenters Annuity Plan CT 10,631 $1.3B
39 Shv Profit Sharing Plan Sutter Hill Management Company, L.L.C. CA 53 $1.3B
40 Boilermakers National Annuity Trust Board of Trustees Boilermakers National Annuity MO 18,034 $1.3B
41 Section 403(b) Defined Contribution Plan for Tax-Exempt Colleges and Universities in Virginia The Governing Committee of the Section 403(b) Defined Contribution VA 5,562 $1.3B
42 The Research Foundation for the State University of New York Retirement Plan The Research Foundation for the State University of New York NY 9,758 $1.3B
43 International Brotherhood of Electrical Workers Local Union 98 - Profit Sharing Plan Local Union 98 I.B.E.W. - Trustees Profit Sharing Plan PA 3,927 $1.3B
44 Southwest Carpenters Annuity Fund Board of Trustees, Southwest Carpenters Annuity Fund CA 59,889 $1.1B
45 Demoulas (Restated) Profit Sharing Plan & Trust Demoulas Super Markets, Inc. MA 14,037 $1.1B
46 The Defined Contribution Plan of the Methodist Hospital The Methodist Hospital TX 31,848 $1.1B
47 Dartmouth-Hitchcock Retirement Plan Dartmouth Health NH 10,844 $1.1B
48 Cedars-Sinai Defined Contribution Cedars-Sinai Medical Center CA 12,453 $1.1B
49 The Emory Clinic, Inc. Retirement Savings Plan The Emory Clinic, Inc. GA 2,448 $1.0B
50 Rochester Regional Health 403(b) Defined Contribution Plan Rochester Regional Health NY 15,432 $987M

Nearby Plan Types

Other employer-sponsored retirement plan categories filed on Form 5500.

Frequently Asked Questions

What is a Profit Sharing plan?
A profit-sharing plan allows employers to make discretionary contributions to employee retirement accounts, typically based on company profitability.
What are the largest Profit Sharing plans in the U.S.?
The largest Profit Sharing plan is Consolidated 403(b) Program of Mass General Brigham and Member Organizations with $16.7B in total assets. This page lists the top 50 Profit Sharing plans ranked by total assets.
How many Profit Sharing plans are there in the U.S.?
The DOL Form 5500 dataset includes thousands of Profit Sharing plans. This page shows the 50 largest by total assets. The full dataset covers all employer-sponsored retirement plans filed with the Department of Labor.
Where does Profit Sharing plan data come from?
All data on this page comes from DOL Form 5500 annual filings, which employers must submit to the U.S. Department of Labor for retirement plans with 100+ participants. Data reflects the 2024 plan year.

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Source: U.S. Department of Labor, EBSA Form 5500 public disclosure dataset. Plan year 2024. This page aggregates plans where the filer coded the plan as Profit Sharing.

Source: DOL EFAST2 filing system (efast.dol.gov) - plan type classification reflects the code selected by the plan administrator at filing time.

Next steps for Profit Sharing plans

Use the Profit Sharing data above to benchmark reported plan size, assets, and participant counts.

Plan-type classification based on Form 5500 filing characteristics. U.S. Department of Labor Form 5500 filings (EBSA).

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.

Every figure on PlainRetire is rendered directly from the Department of Labor's Form 5500 annual return filings, no number is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of 2026-08-25.