Cemetery Employer Association Union Pension Plan

• Opportunity

  Low participant contribution

  Participant contribution per participant is in the bottom quintile of the peer cohort.

  Schedule H, line 2a(1)(B)
• Opportunity

  Low employer contribution

  Employer contribution per participant is in the bottom quintile of the peer cohort.

  Schedule H, line 2a(1)(A)
• Opportunity

  Few collective trusts

  0% of fund dollars in collective trusts, which often cost less than the same strategy as a mutual fund.

  Schedule H, line 4i
• Informational

  High retiree %

  Retirees and beneficiaries make up 25% or more of total participants - indicates an ageing workforce or a frozen plan.

  Lines 6b, 6e and 6f
• Informational

  Wind-down / frozen

  Plan appears closed to new enrollment or frozen - balance-holders far exceed active participants, or the plan reports active distributions with no inflows. Exclude from peer benchmarks.

  Lines 6a and 6g

Industry

81 - Other Services (except Public Administration)

Plan type

Defined benefit

Participants

25-99

Cohort

159 peers

Snapshot

2025

Covers 71,410 large plans that list their funds in their annual filing. Updated Nov 6, 2026. Shares describe these plans, not the whole market.

• 1B
  Benefits are primarily flat dollar

  Benefits are primarily a flat dollar amount (including a dollar amount per year of service).
• 1I
  Frozen plan

  As of the last day of the plan year the plan provides that no participant will get any new benefit accrual whether because of service or compensation.