525110 — Pension Funds
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.
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 |
| IRS PBA Code | 525100 (rolled-up match) |
| Sectors Hierarchy | Sector 52 → 525 → 5251 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
NAICS Structure: 525110
National Industry
Sector (2)
52
Finance and Insurance
Subsector (3)
525
Funds, Trusts, and Other Financial Vehicles
Industry Group (4)
5251
Insurance and Employee Benefit Funds
Industry (5)
52511
Pension Funds
National Industry (6)
525110
Pension Funds
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)
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.