| Paychex Retirement LLCRochester, NY | 1 | 661,036 | Paychex |
| Publix Super Markets, Inc.Lakeland, FL | 2 | 453,564 | Voya |
| PepsiCo, Inc.Purchase, NY | 15 | 302,150 | Fidelity |
| Plan Professionals, LLCShrewsbury, NJ | 19 | 228,640 | Prinicipal Life Insurance |
| The PNC Financial Services Group, Inc.Pittsburgh, PA | 7 | 191,290 | Alight |
| Providence Health & ServicesRenton, WA | 4 | 180,619 | Fidelity |
| Pacific Coast Benefits Trust FundSeattle, WA | 1 | 176,003 | n/a |
| Principal Life Insurance CompanyDes Moines, IA | 3 | 174,102 | National Benefit Services |
| PwC US Group LLPTampa, FL | 6 | 173,176 | Alight |
| The Permanente Medical Group, Inc.Oakland, CA | 6 | 142,812 | Vanguard |
| The Procter & Gamble CompanyCincinnati, OH | 3 | 122,973 | Alight |
| Pfizer IncNew York, NY | 16 | 109,779 | Fidelity |
| Prisma HealthGreenville, SC | 6 | 87,291 | Empower |
| The Prudential Insurance Company of AmericaNewark, NJ | 2 | 82,308 | Alight |
| President & Fellows of Harvard College Harvard Human Resources, BenefiCambridge, MA | 4 | 81,196 | n/a |
| Parker Hannifin CorporationCleveland, OH | 11 | 79,839 | Fidelity |
| The Progressive Corporation & Its Participating SubsidiariesMayfield Village, OH | 1 | 77,919 | Fidelity |
| Penske Truck Leasing Co., L.P.Reading, PA | 10 | 75,541 | Transamerica |
| Pension Trust Fund for OperatingAlameda, CA | 3 | 74,531 | Multi-Plan Services Agency |
| Paramount GlobalNew York, NY | 8 | 68,587 | Fidelity |
| Prohealth Physicians, P.C.Minnetonka, MN | 3 | 62,142 | Fidelity |
| Penney Opco, LLCPlano, TX | 2 | 61,998 | n/a |
| Pace Industry Union-Management Pension FundNashville, TN | 1 | 60,684 | n/a |
| Panda Restaurant Group, Inc.Rosemead, CA | 1 | 59,074 | T. Rowe Price |
| Pacific Gas and Electric CompanyOakland, CA | 1 | 58,892 | WTW |
| Pilgrim'S Pride CorporationGreeley, CO | 5 | 49,563 | Empower |
| Petsmart, LLCPhoenix, AZ | 1 | 49,074 | Fidelity |
| Piedmont Healthcare, Inc.Atlanta, GA | 4 | 47,084 | Fidelity |
| Prime Healthcare Services, Inc.Ontario, CA | 1 | 46,208 | Transamerica |
| Premier Health PartnersDayton, OH | 3 | 44,766 | Fidelity |
| Penn State HealthHershey, PA | 2 | 43,269 | Empower |
| Pronto Management, LLCDallas, TX | 1 | 42,108 | OneAmerica |
| Parkview Health System, Inc.Fort Wayne, IN | 3 | 39,603 | Lincoln Financial |
| Pilot Catastrophe Services IncMobile, AL | 1 | 38,839 | Principal |
| Performance Food Group, Inc.Richmond, VA | 1 | 38,825 | Fidelity |
| Presbyterian Healthcare ServicesAlbuquerque, NM | 4 | 38,408 | Fidelity |
| Parsons CorporationPasadena, CA | 2 | 36,569 | Principal |
| Principal Financial Group, Inc.Des Moines, IA | 4 | 36,394 | Principal |
| Pentegra Services, IncWhite Plains, NY | 14 | 35,367 | Empower |
| Packaging Corporation of AmericaLake Forest, IL | 10 | 35,009 | Alight |
| PG&E CorporationOakland, CA | 2 | 34,981 | Fidelity |
| Phillips 66 CompanyHouston, TX | 3 | 33,945 | Vanguard |
| Pension Committee Under Twin City Hospitals - Minnesota NursesBloomington, MN | 1 | 33,805 | n/a |
| Public Service Enterprise Group IncorporatedNewark, NJ | 6 | 33,573 | n/a |
| Princeton UniversityPrinceton, NJ | 3 | 33,399 | TIAA |
| Peter Kiewit Sons, Inc.Omaha, NE | 1 | 32,312 | Fidelity |
| Providence Administrative Consulting Services IncFarmington, UT | 2 | 32,255 | Empower |
| Pilot Travel Centers LLCKnoxville, TN | 1 | 32,237 | Principal |
| Paccar IncBellevue, WA | 3 | 31,853 | Alight |
| Precision Castparts Corp.Lake Oswego, OR | 2 | 31,698 | Fidelity |
| Philips North America LLCCambridge, MA | 4 | 30,736 | Empower |
| Pitney Bowes Inc.Stamford, CT | 4 | 30,651 | T. Rowe Price |
| PPG Industries, Inc.Pittsburgh, PA | 11 | 29,037 | Fidelity |
| Pruitthealth, Inc.Norcross, GA | 4 | 28,935 | Milliman |
| Prospect Medical Holdings, Inc.Culver City, CA | 3 | 28,535 | Principal |
| Penn Entertainment, Inc.Wyomissing, PA | 1 | 28,522 | Empower |
| Piedmont Airlines, Inc.Salisbury, MD | 5 | 26,606 | Fidelity |
| Peraton Corp.Reston, VA | 2 | 26,549 | Fidelity |
| Panera Bread CompanyFenton, MO | 1 | 25,670 | Principal |
| Petco Animal Supplies Stores, Inc.San Diego, CA | 1 | 24,846 | Fidelity |
| Plan Fiduciary Services, Inc.Clearwater, FL | 8 | 24,038 | John Hancock |
| Pinnacle West Capital CorporationPhoenix, AZ | 2 | 23,824 | Fidelity |
| Pyramid Advisors Limited PartnershipBoston, MA | 1 | 22,893 | Fidelity |
| Pension Plan of Local 464ALittle Falls, NJ | 1 | 22,307 | n/a |
| Promedica Health System, Inc.Toledo, OH | 3 | 21,119 | Fidelity |
| Perdue Farms IncSalisbury, MD | 2 | 20,923 | Principal |
| Producer-Writers Guild of America Pension PlanBurbank, CA | 2 | 20,336 | Greenslate |
| Pih Health, IncWhittier, CA | 3 | 20,283 | Fidelity |
| Plan Compliance Services, Inc.Clearwater, FL | 23 | 20,261 | Empower |
| Pacific Maritime AssociationSan Francisco, CA | 1 | 19,810 | Fidelity |
| PVH CorpBridgewater, NJ | 7 | 19,214 | Empower |
| Pacific Dental Services, LLCIrvine, CA | 1 | 18,962 | Fidelity |
| Pearson Education IncHoboken, NJ | 2 | 18,685 | Empower |
| Proservice Pacific, LLC (Proservice Hawaii)Honolulu, HI | 3 | 18,512 | Transamerica |
| PPL Services CorporationAllentown, PA | 9 | 17,500 | Fidelity |
| Pesg, LLC DBA, Professional Education Services Group, LLCSmyrna, TN | 1 | 16,393 | n/a |
| Penske Automotive Group, Inc.Bloomfield Hills, MI | 1 | 16,156 | Principal |
| Prairie Farms Dairy, Inc.Edwardsville, IL | 4 | 15,935 | Newport |
| PayPal Holdings, Inc.San Jose, CA | 1 | 15,164 | Schwab |
| Panasonic Corporation of North AmericaNewark, NJ | 4 | 14,934 | Fidelity |
| Primoris Services CorporationDallas, TX | 1 | 14,740 | Fidelity |
| Pension Committee of MLB Players Benefit PlanSparks, MD | 2 | 14,726 | Associated Administrators |
| Pipe Fitters Retirement Fund Local 597Chicago, IL | 1 | 14,689 | Legacy Professionals LLP |
| Presbyterian Homes and ServicesRoseville, MN | 2 | 14,681 | OneAmerica |
| Puerto Rico Telephone CompanySan Juan, PR | 8 | 14,311 | n/a |
| Premium Brands Services LLCMahwah, NJ | 1 | 14,283 | Empower |
| Prestige Employee Administrators, Inc.Sunrise, FL | 2 | 14,215 | Slavic401k |
| P.F. Chang'S China Bistro, Inc.Scottsdale, AZ | 1 | 14,081 | Fidelity |
| Pappas Restaurants, Inc.Houston, TX | 1 | 14,047 | Empower |
| Park Nicollet Health ServicesST. Louis Park, MN | 3 | 13,739 | Fidelity |
| Pella CorporationPella, IA | 2 | 12,418 | Schwab |
| Pactiv Evergreen Services Inc.Lake Forest, IL | 3 | 12,050 | Fidelity |
| Pike Enterprises LLCMount Airy, NC | 1 | 11,994 | Fidelity |
| PacificorpPortland, OR | 3 | 11,843 | Empower |
| Popular, Inc.San Juan, PR | 4 | 11,795 | Principal |
| Palo Alto Networks, Inc.Santa Clara, CA | 1 | 11,586 | Fidelity |
| Pipe Fitters Association Local 597Chicago, IL | 1 | 11,439 | Empower |
| Patterson-Uti Energy, IncSnyder, TX | 1 | 11,429 | Fidelity |
| Pultegroup, Inc.Atlanta, GA | 2 | 11,424 | Fidelity |
| Pratt Industries U.S.A., Inc.Atlanta, GA | 1 | 11,108 | Merrill |
| Pathway Vet Alliance LLCAustin, TX | 1 | 10,798 | Fidelity |
| The Pep Boys - Manny, Moe & Jack LLCBala Cynwyd, PA | 3 | 10,751 | Fidelity |
| Pantexas Deterrence, LLCAmarillo, TX | 5 | 10,708 | Voya |
| Post Holdings, Inc.ST Louis, MO | 4 | 10,682 | Vanguard |
| Petvet Care Centers Management, LLCWestport, CT | 1 | 10,640 | Empower |
| Pacific Coast Roofers Pension PlanSan Jose, CA | 1 | 10,634 | Union Roofers Trust Funds |
| Polaris Industries Inc.Medina, MN | 1 | 10,502 | Fidelity |
| PeacehealthVancouver, WA | 5 | 10,419 | Fidelity |
| Pipe Trades Services MN Pension Supplement TRWhite Bear Lake, MN | 1 | 9,838 | n/a |
| Protective Life CorporationBirmingham, AL | 3 | 9,771 | Fidelity |
| Portillo'S Hot Dogs, LLCOak Brook, IL | 1 | 9,757 | Fidelity |
| Puget Sound Energy, Inc.Bellevue, WA | 2 | 9,698 | Milliman |
| Phoenix Children'S HospitalPhoenix, AZ | 1 | 9,630 | Fidelity |
| PMG Services, Inc.Sunrise, FL | 1 | 9,594 | Fidelity |
| Pipe Trades Services MN Pension TrustWhite Bear Lake, MN | 1 | 9,553 | Milliman |
| Plumbers Pension Fund, Local 130, U.A.Chicago, IL | 1 | 9,502 | Bridgeway Benefit Technologies |
| Patrick Industries, Inc.Elkhart, IN | 1 | 9,494 | Fidelity |
| Patterson Companies, Inc.Saint Paul, MN | 2 | 9,475 | Fidelity |
| Post Acute Medical, LLCEnola, PA | 1 | 9,417 | n/a |
| PremeraSeattle, WA | 2 | 9,271 | Vanguard |
| Parts Authority LLCLake Success, NY | 1 | 9,206 | ADP |
| Pacific Coast Building Products, Inc.Rancho Cordova, CA | 3 | 9,167 | Principal |
| PBF Holding Company LLCParsippany, NJ | 2 | 9,134 | Vanguard |
| Primo Brands CorporationTampa, FL | 1 | 8,934 | Voya |
| Pension Fund of Local 227Pembroke Pines, FL | 1 | 8,832 | Legacy Professionals LLP |
| Park Ohio Industries IncCleveland, OH | 3 | 8,831 | Schwab |
| Polaris Inc.Medina, MN | 1 | 8,748 | Fidelity |
| Puget Sound Electrical Workers Pension TrustSeattle, WA | 1 | 8,704 | n/a |
| Primeflight Aviation ServicesSugar Land, TX | 1 | 8,668 | ADP |
| Populus Group LLCTroy, MI | 1 | 8,624 | Principal |
| Prime TherapeuticsEagan, MN | 1 | 8,609 | Fidelity |
| Pci Gaming AuthorityAtmore, AL | 1 | 8,600 | Principal |
| Prysmian Cables and Systems (US) Inc.Highland Heights, KY | 7 | 8,598 | Fidelity |
| Paycom Payroll, LLCOklahoma City, OK | 1 | 8,517 | Principal |
| Painting Industry Annuity FundNew York, NY | 1 | 8,480 | Painting Industry Insurance Fund |
| Phoebe Putney Health System, Inc.Albany, GA | 2 | 8,348 | Transamerica |
| Prime Communications, L.P.Sugar Land, TX | 3 | 8,207 | Principal |
| Premise Health Holding Corp.Brentwood, TN | 1 | 8,176 | Fidelity |
| Papa John'S International, Inc.Atlanta, GA | 1 | 8,171 | Principal |
| The Paradies Shops, LLCAtlanta, GA | 1 | 8,113 | Usi Consulting Group |
| Puget Sound Electrical Workers 401(K) Savings PlanSeattle, WA | 1 | 8,061 | John Hancock |
| Pipeline Industry Pension FundTulsa, OK | 1 | 8,048 | n/a |
| Party City Holdings Inc.Woodcliff Lake, NJ | 1 | 7,961 | Fidelity |
| Psa Airlines, Inc.Vandalia, OH | 1 | 7,882 | Fidelity |
| Pye-Barker Fire & Safety, LLCAlpharetta, GA | 2 | 7,669 | Empower |
| Pilkington North America, Inc.Toledo, OH | 5 | 7,654 | Empower |
| Parexel International CorporationNewton, MA | 1 | 7,594 | Fidelity |
| POINT32HEALTHWatertown, MA | 2 | 7,555 | Fidelity |
| Packers Sanitation Serivces, Inc.Kieler, WI | 1 | 7,531 | Nationwide |
| Procare HR Corporation IMinneapolis, MN | 1 | 7,505 | Slavic401k |
| Peco Foods, Inc.Tuscaloosa, AL | 1 | 7,195 | Principal |
| Paylocity CorporationSchaumburg, IL | 1 | 7,191 | Principal |
| Pennant Services, Inc.Eagle, ID | 1 | 7,184 | Fidelity |
| P & M Holding Group, LLPSouthfield, MI | 3 | 7,080 | Schwab |
| Primo Water Holdings Inc.Tampa, FL | 1 | 7,071 | Empower |
| Privia Health LLCArlington, VA | 1 | 6,967 | Empower |
| Pentair IncGolden Valley, MN | 2 | 6,954 | Fidelity |
| Paul Weiss Rifkind Wharton & Garrison LLPNew York, NY | 6 | 6,939 | Schwab |
| Peckham, Inc.Lansing, MI | 2 | 6,850 | TIAA |
| Pension BD of the General Pension Plan of the Int'L Union of OperatingWashington, DC | 1 | 6,844 | Insight Systems |
| Penmac Staffing Services, Inc.Springfield, MO | 2 | 6,822 | Fidelity |
| PCS Administration USA, Inc.Loveland, CO | 5 | 6,679 | Fidelity |
| Perrigo CompanyAllegan, MI | 1 | 6,679 | Vanguard |
| Pride Capital Partners, LLCNew York, NY | 1 | 6,553 | Empower |
| Pga Tour, IncPonte Vedra Beach, FL | 2 | 6,550 | Schwab |
| Protiviti IncSan Ramon, CA | 1 | 6,496 | Fidelity |
| Pipeline Industry 401(K) FundTulsa, OK | 1 | 6,449 | Trust Company of Oklahoma |
| Portland General Electric CompanyPortland, OR | 2 | 6,333 | Fidelity |
| Plumber'S Retirement Savings Fund, Local 130Chicago, IL | 1 | 6,239 | Empower |
| Painters Annuity Council No. 35 Annuity FundRoslindale, MA | 1 | 6,176 | Midior Consulting |
| Public StorageGlendale, CA | 1 | 6,090 | Principal |
| Peoplease LLCCharleston, SC | 1 | 6,081 | Empower |
| The Pape' Group, Inc.Eugene, OR | 1 | 6,027 | Fidelity |
| Paladin Capital IncBrentwood, TN | 2 | 6,022 | Principal |
| Pace Analytical Services, LLCRoseville, MN | 1 | 5,941 | Principal |
| PT Solutions Holdings, LLCAtlanta, GA | 1 | 5,924 | John Hancock |
| Plumbers Local Union No. 1 Employee 401(K) Savings PlanLong Island City, NY | 1 | 5,887 | Bridgeway Benefit Technologies |
| PSC Group LLCBaton Rouge, LA | 1 | 5,854 | T. Rowe Price |
| Prohealth Care, Inc.Waukesha, WI | 2 | 5,846 | Transamerica |
| Pride IndustriesRoseville, CA | 1 | 5,784 | Empower |
| Perdoceo Education CorporationSchaumburg, IL | 1 | 5,703 | Empower |
| Performance Contractors, Inc.Baton Rouge, LA | 1 | 5,612 | Alerus |
| Ppe Casino Resorts Maryland LLCHanover, MD | 1 | 5,594 | Fidelity |
| Positive Behavior Supports CorporationStuart, FL | 1 | 5,581 | Ascensus |
| Pandora Jewelry LLCBaltimore, MD | 1 | 5,516 | n/a |
| Propark, Inc.Hartford, CT | 1 | 5,498 | ADP |
| Poly-America, L.P.Grand Prairie, TX | 1 | 5,492 | Milliman |
| Pinterest, Inc.San Francisco, CA | 1 | 5,492 | Vanguard |
| Pension Fund of Operating Engineers Local 513Bridgeton, MO | 1 | 5,456 | n/a |
| Potbelly Sandwich Works, LLCChicago, IL | 1 | 5,426 | Fidelity |
| The President and Fellows of Middlebury CollegeMiddlebury, VT | 3 | 5,394 | TIAA |
| Pacific Life Insurance CompanyNewport Beach, CA | 2 | 5,313 | Principal |
| Promedica Employment Services, LLCToledo, OH | 3 | 5,239 | Fidelity |
| Parts Town Unlimited, LLCAddison, IL | 1 | 5,220 | Merrill |
| Powdr Corp.Park City, UT | 1 | 5,215 | Northwest Plan Services |
| Private National Mortgage Acceptance Company LLCMoorpark, CA | 1 | 5,210 | Fidelity |
| Playcore, Inc.Chattanooga, TN | 1 | 5,173 | Empower |
| Post Acute Partners, LLCNew York, NY | 1 | 5,162 | Empower |
| Peabody Investments Corp.ST. Louis, MO | 2 | 5,161 | Vanguard |
| PM Hospitality Strategies, Inc.Chevy Chase, MD | 1 | 5,161 | Fidelity |
| Pavers & Road Builders DC Annuity FundWhitestone, NY | 1 | 5,092 | Castiglia LLP |
| Patient First CorporationGlen Allen, VA | 1 | 5,053 | Principal |
| Prosegur Sis USA, Inc.Deerfield Beach, FL | 1 | 5,051 | Empower |
| Phoenix Retail, LLCColumbus, OH | 1 | 4,983 | T. Rowe Price |
| Peet'S Coffee & Tea, LLCEmeryville, CA | 1 | 4,982 | Principal |
| Prosperity Bancshares, Inc.Houston, TX | 2 | 4,980 | Fidelity |
| Pomona Valley Hospital Medical CenterPomona, CA | 2 | 4,869 | Fidelity |
| Pipe Trades District Council No 36Alameda, CA | 2 | 4,781 | Northwest Plan Services |
| Pentagon Federal Credit UnionMclean, VA | 2 | 4,766 | Vanguard |
| Parade Enterprises, LLCOld Bridge, NJ | 1 | 4,620 | Principal |
| Patton Wings, Inc.Shelby Township, MI | 1 | 4,604 | Newport |
| Pechanga Development CorporationTemecula, CA | 1 | 4,557 | Tri-Ad Actuaries |
| Pathways Health & Community SuppFredericksburg, VA | 1 | 4,487 | ADP |
| Purdue Pharma L.P.Stamford, CT | 2 | 4,397 | Fidelity |
| Plexus Corp.Neenah, WI | 1 | 4,306 | T. Rowe Price |
| Premier Home Health Care Services, Inc.New York, NY | 2 | 4,232 | Principal |
| Prolink Staffing Services, LLCCincinnati, OH | 1 | 4,159 | American Pension Benefits |
| PTC Inc.Boston, MA | 2 | 4,066 | T. Rowe Price |
| Penn Mutual Life Insurance CompanyHorsham, PA | 4 | 3,998 | Transamerica |
| Peloton Interactive, Inc.New York, NY | 1 | 3,978 | ADP |
| Premier Healthcare Solutions, Inc.Charlotte, NC | 2 | 3,969 | Fidelity |
| Pernod Ricard USA, LLCNew York, NY | 2 | 3,868 | Fidelity |
| Production Service and Sales District CouncilWest Trenton, NJ | 1 | 3,848 | n/a |
| Pliant, LLCEvansville, IN | 3 | 3,586 | n/a |
| Plumbers Local No. 68 Pension Plan of Defined Contribution BenefitsHouston, TX | 1 | 3,458 | Issi |
| Plansource Financial Services, Inc.Orlando, FL | 1 | 3,364 | Transamerica |
| Pacific Sunwear Stores LLCAnaheim, CA | 1 | 3,217 | Empower |
| Powell Industries, Inc.Houston, TX | 2 | 3,178 | Fidelity |
| Pantogran LLC (Center for Autism and Related Disorders)Marco Island, FL | 1 | 3,160 | Fidelity |
| Public Consulting Group LLCBoston, MA | 1 | 3,110 | Schwab |
| Premium Transportation Group, Inc.Medina, OH | 1 | 2,995 | Lincoln Financial |
| Pioneer Natural Resources USA, Inc.Irving, TX | 1 | 2,994 | Vanguard |
| Pomeroy Technologies LLCHebron, KY | 1 | 2,712 | Fidelity |
| Pra Group, Inc.Norfolk, VA | 1 | 2,661 | Empower |
| Populus Financial Group, Inc.Irving, TX | 1 | 2,273 | Empower |
| Premier Brands Group Holdings LLCBristol, PA | 2 | 2,158 | Merrill |
| Pension Fund for Nursing and Health Care EmployeesPhiladelphia, PA | 1 | 2,102 | Bridgeway Benefit Technology |
| Pointcore, Inc.Peoria, IL | 2 | 1,853 | n/a |
| Personal Touch Home Care of NY., Inc.Lake Success, NY | 1 | 1,715 | Principal |
| Prog Holdings, Inc.Draper, UT | 1 | 1,562 | Fidelity |
| Peraton Technology Services Inc.Chantilly, VA | 2 | 1,540 | n/a |
| Peoplelink, LLCSouth Bend, IN | 2 | 1,429 | Empower |
| Plumbers and Pipefitters of the Carolinas DefPembroke Pines, FL | 1 | 1,377 | n/a |
| Payless Shoesource, LLCNorth Miami, FL | 1 | 1,376 | Empower |
| Penn Highlands HealthcareDubois, PA | 5 | 1,349 | Principal |
| Potlatchdeltic CorporationSpokane, WA | 4 | 1,311 | n/a |
| Pioneer Human ServicesSeattle, WA | 2 | 1,122 | Vanguard |
| Prestige Care, Inc.Vancouver, WA | 1 | 1,020 | Fidelity |
| Potomac Family Dining Group Operating Company LLCMidlothian, VA | 1 | 866 | n/a |
| People Care Holdings, Inc.Brooklyn, NY | 2 | 331 | n/a |
| PHH CorporationWest Palm Beach, FL | 2 | 309 | n/a |
| Pension for Hospital & HealthcPhiladelphia, PA | 2 | 41 | Bridgeway Benefits Technology |
| Pactiv LLCLake Forest, IL | 7 | 80,175 | Conduent |
| Perspecta Enterprise Solutions LLC.Chantilly, VA. No active plan; last report 2020 | 2 | 62,990 | n/a |
| Pan American World Airways IncNew York, NY. Pension taken over by the PBGC | 3 | 53,624 | n/a |
| Pichin Corp. (Twa)New York, NY. Pension taken over by the PBGC | 2 | 32,197 | n/a |
| Progress Energy, Inc.Charlotte, NC. No active plan; last report 2015 | 2 | 31,193 | n/a |
| Paychex Business Solutions IncST. Petersburg, FL. No active plan; last report 2010 | 1 | 29,424 | n/a |
| Palmetto HealthColumbia, SC. No active plan; last report 2019 | 3 | 28,225 | n/a |
| Pillowtex CorporationDallas, TX. Pension taken over by the PBGC | 2 | 27,717 | n/a |
| Penn State Health Milton S. Hershey Medical CenterHershey, PA. No active plan; last report 2018 | 2 | 23,392 | n/a |
| Pillar Hotels and Resorts, L.P.Irving, TX. No active plan; last report 2016 | 3 | 21,597 | n/a |
| Perot Systems CorporationRound Rock, TX. No active plan; last report 2010 | 1 | 21,216 | n/a |
| Pier 1 Imports, Inc.Fort Worth, TX. No active plan; last report 2020 | 1 | 20,353 | n/a |
| Pharmaceutical Product Development, LLCWilmington, NC. No active plan; last report 2024 | 1 | 19,411 | n/a |
| Prospect Crozer, LLCChester, PA. No active plan; last report 2024 | 4 | 18,870 | n/a |
| Peraton Solutions Inc.Chantilly, VA. No active plan; last report 2021 | 1 | 18,495 | n/a |
| Pro-Build Holdings, LLCDenver, CO. No active plan; last report 2017 | 5 | 18,247 | n/a |
| Psychiatric Solutions, Inc.Brentwood, TN. No active plan; last report 2011 | 1 | 17,654 | n/a |
| Pacific Architects and Engineers, LLCFalls Church, VA. No active plan; last report 2022 | 1 | 17,220 | n/a |
| Pinnacle Entertainment, Inc.Las Vegas, NV. No active plan; last report 2018 | 1 | 16,014 | n/a |
| The Pantry, Inc.Cary, NC. No active plan; last report 2015 | 1 | 14,874 | n/a |
| People, Inc.Tampa, FL. No active plan; last report 2022 | 1 | 14,353 | n/a |
| The Penn Traffic CompanySyracuse, NY. Pension taken over by the PBGC | 4 | 12,714 | n/a |
| Pension Plan for the Oregon-Seattle, WA. No active plan; last report 2020 | 1 | 12,506 | n/a |
| Plum Healthcare Group, LLCCarlsbad, CA. No active plan; last report 2022 | 1 | 11,264 | n/a |
| Pall CorporationPort Washington, NY. No active plan; last report 2018 | 5 | 10,837 | n/a |
| Ply Gem Industries, IncCary, NC. No active plan; last report 2023 | 2 | 10,828 | n/a |
| Pacific Sunwear of California, LLCAnaheim, CA. No active plan; last report 2018 | 1 | 10,748 | n/a |
| Princeton Healthcare SystemPrinceton, NJ. No active plan; last report 2022 | 3 | 10,629 | n/a |
| Polaroid CorporationCambridge, MA. Pension taken over by the PBGC | 1 | 10,593 | n/a |
| Pearson Inc.New York, NY. No active plan; last report 2011 | 1 | 10,042 | n/a |
| Piedmont Athens Regional Health Services, Inc.Athens, GA. No active plan; last report 2019 | 2 | 9,751 | n/a |
| Pediatric Services of America, Inc.Atlanta, GA. No active plan; last report 2017 | 1 | 9,596 | n/a |
| Pra International Operations Inc.Raleigh, NC. No active plan; last report 2022 | 1 | 9,537 | n/a |
| Plastech Liquidation Trust C/O Carroll Services LLCNo active plan; last report 2009 | 1 | 8,818 | n/a |
| Pioneer Hi-Bred International, Inc.Johnston, IA. No active plan; last report 2013 | 1 | 8,377 | n/a |
| Premier Farnell Corp.Richfield, OH. No active plan; last report 2018 | 2 | 8,356 | n/a |
| Piggly Wiggly Carolina Co., Inc.MT. Pleasant, SC. No active plan; last report 2021 | 2 | 8,293 | n/a |
| Perkins & Marie Callender'S LLCMemphis, TN. No active plan; last report 2020 | 1 | 7,915 | n/a |
| Payless Cashways, Inc.Kansas City, MO. Pension taken over by the PBGC | 1 | 7,586 | n/a |
| Presidio International, Inc.New York, NY. No active plan; last report 2015 | 1 | 6,988 | n/a |
| Poudre Valley Health SystemFort Collins, CO. No active plan; last report 2013 | 2 | 6,890 | n/a |
| Party City CorporationRockaway, NJ. No active plan; last report 2020 | 1 | 6,777 | n/a |
| Pilot CorporationKnoxville, TN. No active plan; last report 2024 | 1 | 6,774 | n/a |
| Pathmark Stores, Inc.Montvale, NJ. No active plan; last report 2014 | 1 | 6,734 | n/a |
| Piccadilly Cafeterias Inc.Baton Rouge, LA. Pension taken over by the PBGC | 1 | 6,700 | n/a |
| Promise Healthcare Group LLCBoca Raton, FL. No active plan; last report 2022 | 1 | 6,588 | n/a |
| PDS Engineering Placement Services, Inc.Irving, TX. No active plan; last report 2023 | 1 | 6,518 | n/a |
| Palos Community HospitalChicago, IL. No active plan; last report 2022 | 2 | 6,231 | n/a |
| PGT Industries, Inc.North Venice, FL. No active plan; last report 2024 | 1 | 6,082 | n/a |
| Paetec Holding Corp.Little Rock, AR. No active plan; last report 2012 | 1 | 6,011 | n/a |
| PSC Industrial Outsourcing, LPDeer Park, TX. No active plan; last report 2018 | 1 | 5,854 | n/a |
| The Portopiccolo Group LLCEnglewood Cliffs, NJ. No active plan; last report 2022 | 1 | 5,622 | n/a |
| PDS Aviation Services, Inc.Irving, TX. No active plan; last report 2023 | 1 | 5,465 | n/a |
| Pamida Stores Operating Co, LLCOmaha, NE. No active plan; last report 2012 | 1 | 5,390 | n/a |
| Progress Rail Services CorporationAlbertville, AL. No active plan; last report 2013 | 1 | 5,227 | n/a |