Filings through Oct 24, 2026.

Big River Steel 401(k) Plan

Name: UNITED STATES STEEL CORPORATION AND AFFILIATED COS. - BIG RIVER STEEL 401(K) PLAN (2025) Form 5500
Creator: UNITED STATES STEEL CORPORATION AND AFFILIATED COS.
License: https://www.dol.gov/general/disclaim
Keywords: Form 5500, ERISA, retirement plan, BIG RIVER STEEL 401(K) PLAN, UNITED STATES STEEL CORPORATION AND AFFILIATED COS.

United States Steel Corporation and Affiliated Cos.EIN 25-1897152Plan #040PY 2025

600 GRANT STREET, ROOM 1681 - PITTSBURGH, PA 15219-2800412-433-2893

Other plans on this EIN

3 filings

#001Retirement-$4.22B assets #003Retirement-$1.83B assets #028Retirement-$1.54B assets

How to read this page

Prospect flags

1 of 17 flags tripped on the 2025 filing.

How flags work

Opportunity
Low assets / participant
Assets per participant are in the bottom quintile of the peer cohort - savings-rate / match opportunity.
Schedule H, line 1l and line 6g

Total assets (EOY)

$98.4M

+54.8% from 2024

Total participants

1,893

+11.0% from 2024

Average account balance

$52,712

+37.8% from 2024

Annual return

34.22%

+26.75 pp from 2024

Benchmarks

This section compares the plan with plans of the same size, type and industry, and shows how it moved year over year.

Peer benchmarks

We rank each metric against plans of the same size, type and industry.

Schedule H, Parts I and II See about 821 peers

Industry: 33 - Manufacturing
Plan type: Defined contribution
Participants: 1,000-4,999
Cohort: 821 peers
Snapshot: 2025

MetricThis planAmong peersPercentile

Annual return

Percentile

Average balance

Percentile

Participation rate

Percentile

Employer contribution per participant

Percentile

Employee contribution per participant

Percentile

Administrative expense per participant

Percentile

Middle 50% of peersPeer medianThis plan

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Plan history

Showing the 2025 filing, 1 of 4 years on record. Charts need 3 years.

2025 filing

Total assets (EOY): $98,412,496
Participants: 1,893
Contributions: $20,919,612
Annual return: 34.22%

2024 filing

Total assets (EOY): Dollar amount available on Pro
Participants: Count available on Pro
Contributions: Dollar amount available on Pro
Annual return: Percentage available on Pro

2023 filing

Total assets (EOY): Dollar amount available on Pro
Participants: Count available on Pro
Contributions: Dollar amount available on Pro
Annual return: Percentage available on Pro

Older filings: assets, participants, contributions and return for each year are on Pro.

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Expense breakdown

$146K in admin expenses, $77 per participant (all participants, line 6f).

Schedule H, line 2i

Recordkeeping$124K (85%)
Investment mgmt$22K (15%)

Admin expense ratio

0.149%

Admin expenses as % of EOY assets; fund fees not included

Categories reported

2 / 9

subdivided buckets used

Investments

This section lists the funds on the plan's investment schedule and what changed since the prior filing.

Fund lineup

22 funds of $250K or more, counting each target-date vintage; shown as 17 lines, holding $92.5M of the plan's $98.4M. Recordkeeper: Fidelity (FMR).

2025 filing, Schedule H, line 4i

In collective trusts95%median 0% for plans of $50M to $250M (12,546 plans)

In index funds87%median 25% for plans of $50M to $250M (12,546 plans)

In the main target-date series73%median 37% for plans of $50M to $250M (12,546 plans)

Employer stockNo

Target-date series: Fidelity Freedom Index, collective trust, 73% of fund dollars

Fund	Manager	Vehicle	Dollars	% of funds%
Fidelity Freedom Index Fidelity (FMR) · Collective trust Target-date, 12 vintagesRecordkeeper's own fund	Fidelity (FMR)	Collective trust	$67.2M	72.7%
State Street S&P 500 Index Securities Lending Series Fund Class II State Street (SSgA) · Collective trust Index	State Street (SSgA)	Collective trust	$10.0M	10.9%
Fidelity Contrafund Commingled Pool Class D Fidelity (FMR) · Collective trust Recordkeeper's own fund	Fidelity (FMR)	Collective trust	$5.0M	5.4%
Maturity Date, Rate of Interest, Collateral, Par Vanguard WindsorTM II Fund - AdmiralTM Shares Vanguard · Mutual fund	Vanguard	Mutual fund	$1.9M	2.1%
State Street Global All Cap Equity Ex-U.S. Index Securities Lending Series Fund Class II - CIT State Street (SSgA) · Collective trust Index	State Street (SSgA)	Collective trust	$1.9M	2.1%
Dodge & Cox Income Fund Class X Dodge & Cox · Mutual fund	Dodge & Cox	Mutual fund	$1.2M	1.3%
State Street Russell Small/Mid Cap Index Securities Lending Series Fund Class II - CIT State Street (SSgA) · Collective trust Index	State Street (SSgA)	Collective trust	$1.1M	1.2%
Fidelity Diversified International Commingled Pool Class A Fidelity (FMR) · Collective trust Recordkeeper's own fund	Fidelity (FMR)	Collective trust	$967K	1.0%
Fidelity Managed Income Portfolio II Class 3 Fidelity (FMR) · Stable value Stable valueRecordkeeper's own fund	Fidelity (FMR)	Stable value	$886K	1.0%
Janus Henderson Enterprise Collective Fund Class III Janus Henderson · Collective trust	Janus Henderson	Collective trust	$576K	0.6%

Fund	Manager	Vehicle	Dollars	% of funds
Name available on Pro	Name available on Pro	Available on Pro	Dollar amount available on Pro	Percentage available on Pro
Name available on Pro	Name available on Pro	Available on Pro	Dollar amount available on Pro	Percentage available on Pro
Name available on Pro	Name available on Pro	Available on Pro	Dollar amount available on Pro	Percentage available on Pro

7 more funds in this lineup: name, manager, vehicle, dollars and share are on Pro.

What changed since 2024

Dropped 1 fund. Moved 1 fund from mutual fund to collective trust.

Lineup changes
Change	Fund	Year-end value
Dropped	DroppedU. S. Steel Stock Fund - Common Stock	$8.6M
Mutual fund to collective trust	Mutual fund to collective trustJanus Henderson Enterprise Fund Class N to Janus Henderson Enterprise Collective Fund Class III	$934K to $576K

Stable value and insurance contract lines, renames and class changes are not counted. Left out here: 2 renames.

Changes of at least $250K and 0.1% of the plan between the 2024 and 2025 filings. Values are year-end holdings. They do not show money moved.

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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.

Providers

This section shows who is paid to serve the plan, who audits it and who signs the filing.

Service providers

Top 2 by compensation.

Schedule C

Provider	Service type	Compensation
FIDELITY INVESTMENTS INSTITUTIONAL4+ years Service code 37 · EIN 04-2647786 Loan Processing	Loan Processing	$123,809
STRATEGIC ADVISORS, INC.4+ years Service code 27 · EIN 04-2654524 Advisory (Plan)	Advisory (Plan)	$22,387

Audit opinion

Schedule H, Part III

Unqualified opinion

The auditor signed off without reservation. This is the cleanest opinion.

Auditor: CROWE LLP
Auditor EIN: 30-1506626
Audit fees: Not reported separately
Opinion code: Unqualified

Plan design

Plan features from the filing, actuarial disclosures and related pages.

Plan features

8 feature codes on the 2025 filing.

Line 8a

Plan feature codes2E2F2G2J2K2S2T3F

2E
Profit-sharing
Profit-sharing plan.
2F
ERISA section 404(c) plan
This plan or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1 (shifting investment responsibility to participants).
2G
Total participant-directed account plan
Participants have the opportunity to direct the investment of all of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.
2J
Code section 401(k) feature
Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.
2K
Code section 401(m) arrangement
Employee contributions are allocated to separate accounts under the plan or employer contributions are based in whole or in part on employee deferrals or contributions to the plan. Not applicable to 401(k) plans with only QNECs and/or QMACs or to 403(b)(1) 403(b)(7) or 408 arrangements.
2S
Automatic enrollment
Plan provides for automatic enrollment in plan that has elective contributions deducted from payroll.
2T
Default investment account
Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.
3F
Leased employees
Plan sponsor(s) received services of leased employees as defined in Code section 414(n) during the plan year.

Top hat statement on fileNQDC

Filed March 31, 2016 (most recent of 5 filings on file).

Open the filing PDF

Plan administrator

Board of Directors of United States Steel Corporation

Pittsburgh State: PA Zip Code: 15219

Plans declared (7)

United States Steel Corporation Executive Management Supplemental Pension Program20 emp
United States Steel Corporation Non Tax-Qualified Pension Plan17 emp
United States Steel Corporation Supplemental Thrift Program55 emp
United States Steel Corporation Supplemental Retirement Account Program68 emp
United States Steel Corporation Non Tax-Qualified Retirement Account Program33 emp
+2 more

Total covered: 212 employees

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Fund

Dollars

% of funds%

Fidelity Freedom Index

Fidelity (FMR) · Collective trust

Target-date, 12 vintagesRecordkeeper's own fund

$67.2M

72.7%

State Street S&P 500 Index Securities Lending Series Fund Class II

State Street (SSgA) · Collective trust

Index

$10.0M

10.9%

Fidelity Contrafund Commingled Pool Class D

Fidelity (FMR) · Collective trust

Recordkeeper's own fund

$5.0M

5.4%

Maturity Date, Rate of Interest, Collateral, Par Vanguard WindsorTM II Fund - AdmiralTM Shares

Vanguard · Mutual fund

$1.9M

2.1%

State Street Global All Cap Equity Ex-U.S. Index Securities Lending Series Fund Class II - CIT

State Street (SSgA) · Collective trust

Index

$1.9M

2.1%

Dodge & Cox Income Fund Class X

Dodge & Cox · Mutual fund

$1.2M

1.3%

State Street Russell Small/Mid Cap Index Securities Lending Series Fund Class II - CIT

State Street (SSgA) · Collective trust

Index

$1.1M

1.2%

Fidelity Diversified International Commingled Pool Class A

Fidelity (FMR) · Collective trust

Recordkeeper's own fund

$967K

1.0%

Fidelity Managed Income Portfolio II Class 3

Fidelity (FMR) · Stable value

Stable valueRecordkeeper's own fund

$886K

1.0%

Janus Henderson Enterprise Collective Fund Class III

Janus Henderson · Collective trust

$576K

0.6%

Fund

Year-end value

DroppedU. S. Steel Stock Fund - Common Stock

$8.6M

Mutual fund to collective trustJanus Henderson Enterprise Fund Class NJanus Henderson Enterprise Collective Fund Class III

$934K$576K

Provider

Compensation

FIDELITY INVESTMENTS INSTITUTIONAL4+ years

Service code 37 · EIN 04-2647786

Loan Processing

$123,809

STRATEGIC ADVISORS, INC.4+ years

Service code 27 · EIN 04-2654524

Advisory (Plan)

$22,387

Big River Steel 401(k) Plan

Prospect flags

Benchmarks

Peer benchmarks

Plan history

Expense breakdown

Investments

Fund lineup

What changed since 2024

Providers

Service providers

Audit opinion

Plan design

Plan features

Top hat statement on fileNQDC

Plan administrator

Plans declared (7)

Big River Steel 401(k) Plan

Prospect flags

Benchmarks

Peer benchmarks

Plan history

Expense breakdown

Investments

Fund lineup

What changed since 2024

Providers

Service providers

Audit opinion

People on file

5500 filings

Plan design

Plan features

Top hat statement on fileNQDC

Plan administrator

Plans declared (7)

People on file

5500 filings

Big River Steel 401(k) Plan

Prospect flagsi

Summary metrics

Benchmarks

Peer benchmarksi

Plan history

Expense breakdowni

Investments

Fund lineupi

What changed since 2024

Providers

Service providersi

Audit opinioni

Plan design

Plan features

Top hat statement on fileNQDC

Plan administrator

Plans declared (7)

Big River Steel 401(k) Plan

Prospect flagsi

Summary metrics

Benchmarks

Peer benchmarksi

Plan history

Expense breakdowni

Investments

Fund lineupi

What changed since 2024

Providers

Service providersi

Audit opinioni

People on file

5500 filings

Plan design

Plan features

Top hat statement on fileNQDC

Plan administrator

Plans declared (7)

People on file

5500 filings

Prospect flags

Peer benchmarks

Expense breakdown

Fund lineup

Service providers

Audit opinion

Prospect flags

Peer benchmarks

Expense breakdown

Fund lineup

Service providers

Audit opinion