| Sponsor / Plan | Location | Services | Participants | Assets | Direct comp | Indirect comp |
|---|---|---|---|---|---|---|
| AT&T INC. SBC MASTER PENSION TRUST | DALLAS, TX | Accountant / Auditor | — | $44.6B | $90K | $0 |
| 3M COMPANY 3M EMPLOYEE RETIREMENT INCOME PLAN | ST. PAUL, MN | Accountant / Auditor | 9,132 | $14.3B | $32K | $0 |
| 3M COMPANY 3M EMPLOYEE RETIREMENT INCOME PLAN | ST. PAUL, MN | Accountant / Auditor | 10,638 | $14.0B | $30K | $0 |
| 3M COMPANY 3M VOLUNTARY INVESTMENT PLAN AND EMPLOYEE STOCK OWNERSHIP PLAN | ST. PAUL, MN | Accountant / Auditor | 32,964 | $12.0B | $5K | $0 |
| 3M COMPANY 3M VOLUNTARY INVESTMENT PLAN AND EMPLOYEE STOCK OWNERSHIP PLAN | ST. PAUL, MN | Accountant / Auditor | 36,049 | $11.1B | $6K | $0 |
| 3M COMPANY 3M VOLUNTARY INVESTMENT PLAN AND EMPLOYEE STOCK OWNERSHIP PLAN | ST. PAUL, MN | Accountant / Auditor | 21,780 | $10.6B | $5K | $0 |
| 3M COMPANY 3M EMPLOYEE RETIREMENT INCOME PLAN | ST. PAUL, MN | Accountant / Auditor | 6,472 | $8.9B | $32K | $0 |
| ASCENSION HEALTH DBA ASCENSION HEALTHCARE ASCENSION HEALTHCARE MASTER PENSION TRUST | ST. LOUIS, MO | Accountant / Auditor | — | $8.1B | $130K | $0 |
| ASCENSION HEALTH DBA ASCENSION HEALTHCARE ASCENSION HEALTHCARE MASTER PENSION TRUST | ST. LOUIS, MO | Accountant / Auditor | — | $8.0B | $125K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE RETIREMENT PLAN | COLUMBUS, OH | Advisor / Consultant | 22,022 | $5.3B | $473K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE RETIREMENT PLAN | COLUMBUS, OH | Advisor / Consultant | 21,374 | $5.0B | $379K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE DEFINED BENEFIT MASTER TRUST | COLUMBUS, OH | Advisor / Consultant | — | $4.1B | $566K | $0 |
| EASTMAN KODAK COMPANY KODAK RETIREMENT INCOME PLAN | ROCHESTER, NY | Accountant / Auditor | 1,991 | $3.6B | $30K | $0 |
| EASTMAN KODAK COMPANY KODAK RETIREMENT INCOME PLAN | ROCHESTER, NY | Accountant / Auditor | 1,968 | $3.5B | $215K | $0 |
| EASTMAN KODAK COMPANY KODAK RETIREMENT INCOME PLAN | ROCHESTER, NY | Accountant / Auditor | 1,930 | $3.1B | $143K | $0 |
| WHIRLPOOL CORPORATION WHIRLPOOL 401(K) RETIREMENT PLAN | BENTON HARBOR, MI | Accountant / Auditor | 19,575 | $2.7B | $66K | $0 |
| ATLANTIC HEALTH SYSTEM EMPLOYEES' CASH BALANCE PLAN OF ATLANTIC HEALTH SYSTEM, INC. | MORRISTOWN, NJ | Accountant / Auditor | 5,098 | $969.3M | $2.1M | $0 |
| ATLANTIC HEALTH SYSTEM EMPLOYEES' CASH BALANCE PLAN OF ATLANTIC HEALTH SYSTEM, INC. | MORRISTOWN, NJ | Accountant / Auditor | 4,770 | $964.8M | $1.8M | $0 |
| ATLANTIC HEALTH SYSTEM EMPLOYEES' CASH BALANCE PLAN OF ATLANTIC HEALTH | MORRISTOWN, NJ | Accountant / Auditor | 5,435 | $863.9M | $1.1M | $0 |
| UBS FINANCIAL SERVICES INC. UBS FINANCIAL SERVICES INC. PENSION PLAN | WEEHAWKEN, NJ | Accountant / Auditor | 1,124 | $644.3M | $123K | $0 |
| UBS FINANCIAL SERVICES INC. UBS FINANCIAL SERVICES INC. PENSION PLAN | WEEHAWKEN, NJ | Accountant / Auditor | 973 | $631.0M | $77K | $0 |
| CHRISTIANA CARE HEALTH SERVICES, INC. CHRISTIANA CARE HEALTH SERVICES, INC. RETIREMENT PLAN | WILMINGTON, DE | Accountant / Auditor | 2,333 | $614.7M | $160K | $0 |
| CHRISTIANA CARE HEALTH SERVICES, INC. CHRISTIANA CARE HEALTH SERVICES, INC. RETIREMENT PLAN | WILMINGTON, DE | Accountant / Auditor | 2,129 | $599.3M | $262K | $0 |
| CHRISTIANA CARE HEALTH SERVICES, INC. CHRISTIANA CARE HEALTH SERVICES, INC. RETIREMENT PLAN | WILMINGTON, DE | Accountant / Auditor | 2,416 | $598.5M | $107K | $0 |
| UBS FINANCIAL SERVICES INC. UBS FINANCIAL SERVICES INC. PENSION PLAN | WEEHAWKEN, NJ | Accountant / Auditor | 877 | $578.7M | $147K | $0 |
| DELTA DENTAL PLAN OF MICHIGAN, INC. DELTA DENTAL PLAN OF MICHIGAN, INC. RETIREMENT INCOME PLAN | OKEMOS, MI | Accountant / Auditor | 675 | $394.8M | $54K | $0 |
| DELTA DENTAL PLAN OF MICHIGAN, INC. DELTA DENTAL PLAN OF MICHIGAN, INC. RETIREMENT INCOME PLAN | OKEMOS, MI | Accountant / Auditor | 714 | $372.3M | $78K | $0 |
| DELTA DENTAL PLAN OF MICHIGAN, INC. DELTA DENTAL PLAN OF MICHIGAN, INC. RETIREMENT INCOME PLAN | OKEMOS, MI | Accountant / Auditor | 708 | $337.4M | $40K | $0 |
| MICHIGAN FARM BUREAU FARM BUREAU EMPLOYEES' RETIREMENT PLAN | LANSING, MI | Legal counsel | 250 | $274.8M | $70K | $0 |
| MICHIGAN FARM BUREAU FARM BUREAU EMPLOYEES' RETIREMENT PLAN | LANSING, MI | Actuary | 279 | $272.4M | $95K | $0 |
| COREWELL HEALTH SPECTRUM HEALTH PENSION PLAN | GRAND RAPIDS, MI | Accountant / Auditor | 2,186 | $239.0M | $749K | $0 |
| SPECTRUM HEALTH SYSTEM SPECTRUM HEALTH PENSION PLAN | GRAND RAPIDS, MI | Accountant / Auditor | 2,362 | $238.2M | $728K | $0 |
| COREWELL HEALTH SPECTRUM HEALTH PENSION PLAN | GRAND RAPIDS, MI | Accountant / Auditor | 2,032 | $229.3M | $682K | $0 |
| NORTHWEST COMMUNITY HOSPITAL NORTHWEST COMMUNITY HOSPITAL EMPLOYEES RETIREMENT PLAN | EVANSTON, IL | Accountant / Auditor | 557 | $114.1M | $15K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES PLAN FOR YOUR TIME AND DISABILITY INCOME BENEFITS | COLUMBUS, OH | Accountant / Auditor | 22,875 | $69.0M | $26K | $0 |
| DELTA DENTAL PLAN OF MICHIGAN, INC. DELTA DENTAL PLAN OF MICHIGAN, INC. HOURLY RATED PENSION PLAN | OKEMOS, MI | Accountant / Auditor | 253 | $57.2M | $76K | $0 |
| DELTA DENTAL PLAN OF MICHIGAN, INC. DELTA DENTAL PLAN OF MICHIGAN, INC. HOURLY RATED PENSION PLAN | OKEMOS, MI | Accountant / Auditor | 248 | $56.7M | $53K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES PLAN FOR YOUR TIME AND DISABILITY INCOME BENEFITS | COLUMBUS, OH | Accountant / Auditor | 24,371 | $55.6M | $28K | $0 |
| DELTA DENTAL PLAN OF MICHIGAN, INC. DELTA DENTAL PLAN OF MICHIGAN, INC. HOURLY RATED PENSION PLAN | OKEMOS, MI | Accountant / Auditor | 230 | $54.2M | $39K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES PLAN FOR YOUR TIME AND DISABILITY INCOME BENEFITS | COLUMBUS, OH | Accountant / Auditor | 24,739 | $51.5M | $31K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES EMPLOYEE HEALTH CARE PLAN | COLUMBUS, OH | Accountant / Auditor | 21,680 | $46.4M | $25K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES EMPLOYEE HEALTH CARE PLAN | COLUMBUS, OH | Accountant / Auditor | 21,517 | $35.9M | $28K | $0 |
| VEOLIA WATER TECHNOLOGIES & SOLUTIONS IONICS, INCORPORATED RETIREMENT PLAN | TREVOSE, PA | Accountant / Auditor | 73 | $34.7M | $77K | $0 |
| VEOLIA WATER TECHNOLOGIES & SOLUTIONS IONICS, INCORPORATED RETIREMENT PLAN | TREVOSE, PA | Advisor / Consultant | 78 | $33.7M | $21K | $0 |
| CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS GROUP INSURANCE TRUST OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | SACRAMENTO, CA | Accountant / Auditor | 5,806 | $33.6M | $177K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES EMPLOYEE HEALTH CARE PLAN | COLUMBUS, OH | Accountant / Auditor | 20,049 | $32.3M | $26K | $0 |
| CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS GROUP INSURANCE TRUST OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | BURLINGAME, CA | Accountant / Auditor | 5,694 | $31.8M | $173K | $0 |
| CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS GROUP INSURANCE TRUST OF THE CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | SACRAMENTO, CA | Accountant / Auditor | 5,809 | $30.8M | $190K | $0 |
| CHRISTIANA CARE HOME HEALTH & COMMUNITY SERVICES, INC. CHRISTIANA CARE VISITING NURSE ASSOCIATION RETIREMENT PLAN | WILMINGTON, DE | Accountant / Auditor | 74 | $24.7M | $49K | $0 |
| CHRISTIANA CARE HOME HEALTH & COMMUNITY SERVICES, INC. CHRISTIANA CARE VISITING NURSE ASSOCIATION RETIREMENT PLAN | WILMINGTON, DE | Accountant / Auditor | 93 | $24.5M | $37K | $0 |
| CHRISTIANA CARE HOME HEALTH & COMMUNITY SERVICES, INC. CHRISTIANA CARE VISITING NURSE ASSOCIATION RETIREMENT PLAN | WILMINGTON, DE | Accountant / Auditor | 73 | $24.2M | $77K | $0 |
| NISSAN NORTH AMERICA, INC. THE NISSAN NORTH AMERICA, INC. WELFARE PLAN | FRANKLIN, TN | Accountant / Auditor | 19,083 | $22.7M | $738K | $0 |
| NISSAN NORTH AMERICA, INC. THE NISSAN NORTH AMERICA, INC. WELFARE PLAN | FRANKLIN, TN | Accountant / Auditor | 16,220 | $21.0M | $593K | $0 |
| ERAMET MARIETTA, INC. RETIREMENT PROGRAM PLAN FOR EMPLOYEES OF ERAMET MARIETTA, INC. | MARIETTA, OH | Actuary | 60 | $20.4M | $17K | $0 |
| ERAMET MARIETTA, INC. RETIREMENT PROGRAM PLAN FOR EMPLOYEES OF ERAMET MARIETTA, INC. | MARIETTA, OH | Accountant / Auditor | 46 | $19.6M | $85K | $0 |
| ERAMET MARIETTA, INC. RETIREMENT PROGRAM PLAN FOR EMPLOYEES OF ERAMET MARIETTA, INC. | MARIETTA, OH | Actuary | 67 | $19.3M | $27K | $0 |
| NISSAN NORTH AMERICA, INC. THE NISSAN NORTH AMERICA, INC. WELFARE PLAN | FRANKLIN, TN | Accountant / Auditor | 17,072 | $18.1M | $635K | $0 |
| UNITED HARDWARE DISTRIBUTING CO. UNITED HARDWARE DISTRIBUTING CO. NON-UNION EMPLOYEES' PENSION PLAN AND TRUST | MAPLE GROVE, MN | Accountant / Auditor | 86 | $12.5M | $40K | $0 |
| UNITED HARDWARE DISTRIBUTING CO. UNITED HARDWARE DISTRIBUTING CO. NON-UNION EMPLOYEES' PENSION PLAN AND TRUST | MAPLE GROVE, MN | Accountant / Auditor | 77 | $11.0M | $81K | $0 |
| UNITED HARDWARE DISTRIBUTING CO. UNITED HARDWARE DISTRIBUTING CO. NON-UNION EMPLOYEES' PENSION PLAN AND TRUST | MAPLE GROVE, MN | Accountant / Auditor | 56 | $9.7M | $19K | $0 |
| METROPOLITAN FAMILY SERVICES METROPOLITAN FAMILY SERVICES EMPLOYEES' PENSION | CHICAGO, IL | Accountant / Auditor | 52 | $5.3M | $73K | $0 |
| METROPOLITAN FAMILY SERVICES METROPOLITAN FAMILY SERVICES EMPLOYEES' PENSION | CHICAGO, IL | Accountant / Auditor | 52 | $4.8M | $197K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES RETIREE HEALTH CARE PLAN | COLUMBUS, OH | Accountant / Auditor | — | $1.7M | $28K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES RETIREE HEALTH CARE PLAN | COLUMBUS, OH | Accountant / Auditor | — | $1.6M | $26K | $0 |
| NATIONWIDE MUTUAL INSURANCE COMPANY NATIONWIDE INSURANCE COMPANIES & AFFILIATES RETIREE HEALTH CARE PLAN | COLUMBUS, OH | Accountant / Auditor | 0 | $1.2M | $25K | $0 |
| ESG HOLDINGS, LLC ESG HOLDINGS, LLC PENSION PLAN | MILWAUKEE, WI | Advisor / Consultant | 0 | $8K | $75K | $0 |
| SPRINGFIELD ELECTRIC SUPPLY COMPANY SPRINGFIELD ELECTRIC SUPPLY COMPANY DEFINED BENEFIT PLAN | SPRINGFIELD, IL | Accountant / Auditor | 0 | $0 | $412 | $0 |
| GONNELLA BAKING COMPANY THE GONNELLA PENSION PLAN | SCHAUMBURG, IL | Accountant / Auditor | 0 | $0 | $25K | $0 |
