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 (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
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
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)
Frequently Asked Questions (FAQ)
Is NAICS code 525110 valid in 2022? ▾
Yes, 525110 is a valid 6-digit 2022 NAICS national industry code representing 'Pension Funds' under Sector 52 in the official classification index.
What is the SBA size standard for NAICS code 525110? ▾
The Small Business Administration (SBA) has established a small business size standard of $40,000,000 for NAICS code 525110 (Pension Funds), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 525110? ▾
According to official Census Bureau concordance tables, NAICS code 525110 (Pension Funds) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 6371 - Pension, Health, and Welfare Funds.
Related Pages & Tools
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.
- NAICS 525110 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Pension Funds).
- 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.