525110 — Pension Funds
Description
This industry comprises legal entities (i.e., funds, plans, and/or programs) organized to provide retirement income benefits exclusively for the sponsor's employees or members.
Illustrative Examples
- Employee benefit plans
- Retirement plans
- Pension funds and plans
Exclusions & Cross-References
- Managing portfolios of pension funds--are classified in Industry 523940, Portfolio Management and
- Investment Advice; and
- Initially underwriting annuities--are classified in U.S. Industry 524113, Direct Life Insurance Carriers.
Overview Facts
| NAICS Code | 525110 |
|---|---|
| Industry Title | Pension Funds |
| SBA Size Standard | $40,000,000 |
| U.S. Establishments | Not disclosed (Census CBP, 2023) |
| IRS PBA Code | 525100 (rolled-up match) |
| Sectors Hierarchy | Sector 52 → 525 → 5251 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6371 - Pension, Health, and Welfare Funds (via SIC1987:6371→NAICS1997:52511→2002:525110→2007:525110→2012:525110→2017:525110→2022:525110)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC G009 — Non-Government Insurance Programs
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 525110:
- Sector 52 Directory Hub — List of related industries in the Finance and Insurance sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 5251
Frequently Asked Questions (FAQ)
Is 525110 a valid 2022 NAICS code?
NAICS 525110 is 'Pension Funds', a 2022 U.S. national industry under Sector 52 (Finance and Insurance); the SBA small-business size standard is $40,000,000.
What is the SBA size standard for NAICS 525110?
The SBA small business size standard for NAICS 525110 is $40,000,000 (based on receipts).
What is the legacy SIC code mapping for 525110?
NAICS code 525110 maps to the legacy 1987 SIC codes: 6371 - Pension, Health, and Welfare Funds.