| NRECA Group Benefits Trust | 501(c)(9) | Arlington, VA | $577 million |
| NECA-Ibew Welfare Trust Fund | 501(c)(9) | Decatur, IL | $150 million |
| California Small Manufacturing Health & Welfare Trust Fund | 501(c)(9) | San Diego, CA | $13 million |
| Midwest Operating Engineers Welfare Fund | 501(c)(9) | Countryside, IL | $261 million |
| Los Angeles Police Relief Association (LAPRA) | 501(c)(9) | Los Angeles, CA | $224 million |
| Local 25 SEIU Welfare Fund | 501(c)(9) | Chicago, IL | $123 million |
| Seiu Healthcare Il Home Care & Child Care Fund | 501(c)(9) | Chicago, IL | $110 million |
| Division 1181 Atu - New York Employees Welfare Fund and Plan | 501(c)(9) | Valley Stream, NY | $79 million |
| New York City Patrolmen's Benevolent Association (NYCPBA) | 501(c)(9) | New York, NY | $39 million |
| United Food and Commercial Workers Union Local 1262 and Employers Hea | 501(c)(9) | Clifton, NJ | $31 million |
| U F C W Unions & Employers Midwest Health Benefits Fund | 501(c)(9) | Rosemont, IL | $28 million |
| Producers Health Benefits Plan Raleigh Studios | 501(c)(9) | Los Angeles, CA | $20 million |
| CSA Welfare Fund | 501(c)(9) | New York, NY | $12 million |
| Board of Education of Montgomery County Employee Benefit Trust Fund | 501(c)(9) | Rockville, MD | $465 million |
| Iatse National Health & Welfare Fund | 501(c)(9) | New York, NY | $239 million |
| Seiu Local 775 Multiemployer Health Benefits TR | 501(c)(9) | Mukilteo, WA | $190 million |
| Western Teamsters Welfare Trust | 501(c)(9) | Pasadena, CA | $140 million |
| Locals 302 and 612 of the Internatl Union of Operating Engineers Const | 501(c)(9) | Seattle, WA | $136 million |
| Santa Monica UNITE HERE Health Benefit Fund | 501(c)(9) | Los Angeles, CA | $44 million |
| Structural Iron Workers-1 Welfare Fund | 501(c)(9) | Forest Park, IL | $35 million |
| Nonprofits United Workers Compensation Group Inc | 501(c)(3) | Sacramento, CA | $27 million |
| Boilermaker Vacation Trust (Boilermaker Vacation Trust) | 501(c)(9) | Castro Valley, CA | $26 million |
| Bricklayers & Allied Craftworkers Local 1 Pa-De Health & Welfare Fud (1 Local of Pa-De Welfare Fund) | 501(c)(9) | Philadelphia, PA | $26 million |
| Laborers National Health and Welfare Fund | 501(c)(9) | Washington, DC | $25 million |
| General Hospital Long Term Disability Trust (Mass General Hospital Corp) | 501(c)(9) | Somerville, MA | $21 million |
| Hospitalization Trust Fund of the Electrical Manufacturing Industry | 501(c)(9) | Flushing, NY | $16 million |
| Central Pennsylvania Teamsters Health and Welfare and Pension Funds | 501(c)(9) | Wyomissing, PA | $108 million |
| Southern Illinois Laborers & Empl Health & Welfare Fund | 501(c)(9) | Marion, IL | $21 million |
| Local Union 808 I B T Health and Welfare Fund | 501(c)(9) | Long Is City, NY | $9.5 million |
| Concordia Health Plan | 501(c)(9) | Saint Louis, MO | $231 million |
| Voluntary Employees Beneficiary Assoc TR for Pub Empl State of Wa (Veba Service Group) | 501(c)(9) | Spokane, WA | $96 million |
| Egyptian Area Schools Employee Benefit Association Trust | 501(c)(9) | Shiloh, IL | $83 million |
| High Desert & Inland Employee- Employer Trust (Ribblett William F Ttee) | 501(c)(9) | Apple Valley, CA | $70 million |
| Uniformed Services Benefit Association (Usba) | 501(c)(9) | Overland Park, KS | $45 million |
| Connecticut Carpenters Health Fund | 501(c)(9) | Hamden, CT | $40 million |
| Alaska Teamster-Employer Welfare Trust | 501(c)(9) | Anchorage, AK | $34 million |
| International Brotherhood of Electrical Workers Local 38 Health (Health & Welfare Fund) | 501(c)(9) | Cleveland, OH | $30 million |
| Iron WKRS Health Fund Estrn Mich | 501(c)(9) | Novi, MI | $29 million |
| Avista Corporation Retiree Benefit Trust | 501(c)(9) | Spokane, WA | $7.3 million |
| Ophthalmic Consultants of Boston Inc Health Welfare & Benefits Plan (Filip John L Ttee) | 501(c)(9) | Boston, MA | $5.5 million |
| M&i Retiree Health Benefits Trust | 501(c)(9) | Milwaukee, WI | $5.5 million |
| Cement Masons Vacation and Holiday Trust Fund Detroit Vicinity | 501(c)(9) | Bingham Farms, MI | $2.6 million |
| Kodak Retired Employee Beneficiary Association (David J Beck Ttee) | 501(c)(9) | Pittsburgh, PA | $1.5 million |
| Plumbers & Pipefitters Local No 333 Joint Apprenticeship & Training Fu | 501(c)(9) | Lansing, MI | $996,188 |
| The Blish Mize Co Employee Benefit Trust | 501(c)(9) | Atchison, KS | $981,749 |
| Mahopac Teachers Association Benefit Fund | 501(c)(9) | Baldwin Place, NY | $888,012 |
| At&t Veba Trust | 501(c)(9) | Dallas, TX | $4.3 billion |
| Wal-Mart Stores Inc Associate Health & Welfare Trust (Charles Mcswain Ttee) | 501(c)(9) | Bentonville, AR | $3.8 billion |
| Government Employees Health Association Inc | 501(c)(9) | Lees Summit, MO | $3.5 billion |
| Teamcare a Central State Health Plan (TCSHP) | 501(c)(9) | Rosemont, IL | $3.2 billion |
| Priority Health | 501(c)(4) | Grand Rapids, MI | $2.6 billion |
| Boeing Company Veba Master Trust | 501(c)(9) | Brooklyn, NY | $2.6 billion |
| Uaw Retiree Medical Benefits TR | 501(c)(9) | Detroit, MI | $2.6 billion |
| Tufts Associated Health Maintenance Organization | 501(c)(4) | Watertown, MA | $2.5 billion |
| Bankamerica Group Benefits Program TR | 501(c)(9) | Dallas, TX | $2.4 billion |
| Wells Fargo & Company Employee Benefit Trust | 501(c)(9) | San Francisco, CA | $2.2 billion |
| General Electric Company Insurance Plan Trust Co V A Diamante | 501(c)(9) | Stamford, CT | $2.0 billion |
| Jpmorgan Chase Veba Trust for Active Employees | 501(c)(9) | Jersey City, NJ | $1.8 billion |
| Railroad Employees National Health and Welfare Plan Trust | 501(c)(9) | Arlington, VA | $1.7 billion |
| Kaiser Found Health Plan Inc Retiree Health & Welfare Plan TR | 501(c)(9) | Boston, MA | $1.6 billion |
| 1199 National Benefit Fund for Hospital & Human Service Employees | 501(c)(9) | New York, NY | $1.5 billion |
| Capital District Physicians Health Plan (CDPHP) | 501(c)(4) | Albany, NY | $1.4 billion |
| American Postal Workers Union Health Plan (APWU) | 501(c)(9) | Glen Burnie, MD | $1.3 billion |
| Ibm Corp Medical & Dental Benefits Plan TR P92435 | 501(c)(9) | New York, NY | $1.2 billion |
| Building Service 32B-J Health Fund | 501(c)(9) | New York, NY | $1.2 billion |
| Michigan Education Special Services Association | 501(c)(9) | East Lansing, MI | $1.2 billion |
| Kroger Co Health and Welfare Benefit TR for Collectively-Bargai (Overbeck John W Ttee) | 501(c)(9) | Cincinnati, OH | $1.1 billion |
| Community Health Choice | 501(c)(4) | Houston, TX | $1.1 billion |
| Pennsylvania Employees Benefit (Attn Financial Manager) | 501(c)(9) | Harrisburg, PA | $1.0 billion |
| Unite Here Health | 501(c)(9) | Aurora, IL | $1.0 billion |
| CHS Community Health Systems Inc Veba Trust (Bank of America Na Ttee) | 501(c)(9) | Franklin, TN | $971 million |
| Costco Wholesale Corporation Voluntary Employee Benefit TR | 501(c)(9) | Issaquah, WA | $953 million |
| United Technologies Corp Employees Benefit Plan Trust | 501(c)(9) | New York, NY | $858 million |
| Northrop Grumman Veba Master Trust I | 501(c)(9) | Quincy, MA | $841 million |
| Californias Valued Trust | 501(c)(9) | Fresno, CA | $802 million |
| National Elevator Industry Health Benefit Plan | 501(c)(9) | Newtown Sq, PA | $802 million |
| Motion Picture Industry Pension and Health Plans (MPIPHP) | 501(c)(9) | Studio City, CA | $794 million |
| Delta Account Based Medical TR (Delta Benefits Accounting Dept 634) | 501(c)(9) | Atlanta, GA | $783 million |
| United Parcel Service Veba Ups Health and Welfare Plan | 501(c)(9) | Atlanta, GA | $775 million |
| The Johnson & Johnson Voluntary Employee Benefit Trust | 501(c)(9) | Quincy, MA | $731 million |
| Southern California Schools Voluntary Employees Benefits Assoc | 501(c)(9) | San Diego, CA | $698 million |
| International Longshrmns & Warehsmn Union-Paci MRTM Assoc Welfare Fund | 501(c)(9) | San Francisco, CA | $676 million |
| Steelworkers Health & Welfare Fund | 501(c)(9) | Pittsburgh, PA | $661 million |
| Intel Corporation Health & Welfare Benefit Trust | 501(c)(9) | Santa Clara, CA | $641 million |
| Delta Dental of New Jersey | 501(c)(4) | Parsippany, NJ | $629 million |
| Management-Ila Managed Healthcare Employee Benefits TR (Spelman William M Et Al Ttee) | 501(c)(9) | New York, NY | $606 million |
| United Food & Commercial Workers Unions & Food Employers Ben Fund | 501(c)(9) | Cypress, CA | $601 million |
| Delta Dental of Missouri | 501(c)(4) | St Louis, MO | $578 million |
| Shell Medical Plan (020011641401) | 501(c)(9) | Phoenix, AZ | $571 million |
| BP Corporation North America Inc Veba Master Trust | 501(c)(9) | Houston, TX | $569 million |
| Employee Benefit Funds | 501(c)(9) | New York, NY | $565 million |
| Teamsters Western Region and New Jersey Health Care Fund | 501(c)(9) | Phoenix, AZ | $561 million |
| Wea Insurance Corporation | 501(c)(9) | Madison, WI | $533 million |
| YMCA Retirement Fund | 501(c)(3) | New York, NY | $516 million |
| Harvard Pilgrim Health Care of New England | 501(c)(4) | Wellesley, MA | $490 million |
| New York City District Council of Carpenters Benefit Funds (NYCDCC) | 501(c)(9) | New York, NY | $479 million |
| National Railway Carriers & United Trans Union Health & Welfare Plan | 501(c)(9) | Arlington, VA | $477 million |
| Safeway Inc WLFR Benft TR Fbo Empl CVRD N Ca FD Emplyrs & Ret CL Un (C-O Continental Bank N A Trust) | 501(c)(9) | Chicago, IL | $475 million |
| University of British Columbia Faculty Pension Plan (UBC FPP) | 501(c)(3) | Canada, | $475 million |
| Line Construction Benefit Fund | 501(c)(9) | Lombard, IL | $472 million |
| Accenture United States Benefit | 501(c)(9) | Chicago, IL | $439 million |
| NECA IBEW Family Medical Care Plan | 501(c)(9) | Rossville, GA | $437 million |
| Oregon Dental Service | 501(c)(4) | Portland, OR | $434 million |
| Nationwide Insurance Companies & Affiliates Employee Health Care TR (Wolken Susan A & P Frenzer Etal Tte) | 501(c)(9) | Columbus, OH | $426 million |
| United States Steel Corporation Represented Retirees Benefit Trust | 501(c)(9) | Pittsburgh, PA | $426 million |
| Exelon Corporation Employees Benefit Trust | 501(c)(9) | Chicago, IL | $423 million |
| Delta Dental of New York | 501(c)(4) | New York, NY | $420 million |
| Baylor Health Care Systems Employee Welfare Benefit Trust | 501(c)(9) | Dallas, TX | $420 million |
| 3M Employees Welfare Benefits Assocition Trust Ii | 501(c)(9) | St Paul, MN | $410 million |
| Usaa Employee Benefit Association Medical Acctive Lives Trust | 501(c)(9) | San Antonio, TX | $386 million |
| Colorado Dental Service Inc (Delta Dental Plan of Colorado) | 501(c)(4) | Denver, CO | $383 million |
| Us Bancorp Comp Welfare Benefit Plan | 501(c)(9) | Richmond, IN | $382 million |
| Trust Agreement for Duke Energy Corp Welfare Benefits Trust Veba I | 501(c)(9) | Pittsburgh, PA | $379 million |
| Carpenters Health and Welfare Trust Fund for Northern California | 501(c)(9) | Oakland, CA | $379 million |
| Roche Employee Welfare Benefits Trust | 501(c)(9) | Little Falls, NJ | $374 million |
| Eaton Corporation Voluntary Employee Beneficiary Association | 501(c)(9) | Brooklyn, OH | $362 million |
| Mckesson Corporation Health Plan Fka Foremost-Mckesson Inc Health P | 501(c)(9) | San Francisco, CA | $353 million |
| Deseret Healthcare Employee Benefits Trust | 501(c)(9) | Salt Lake Cty, UT | $353 million |
| United Federation of Teachers Welfare Fund (Uft Welfare Fund) | 501(c)(9) | New York, NY | $352 million |
| Zeba Trust | 501(c)(9) | Framingham, MA | $351 million |
| The Travelers Companies Inc | 501(c)(9) | St Paul, MN | $350 million |
| Teamster Benefit Trust | 501(c)(9) | Fremont, CA | $349 million |
| Edward D Jones & Co Employees Health & Welfare Trust | 501(c)(9) | Saint Louis, MO | $348 million |
| Branch Banking & Trust Company Health Care Plan | 501(c)(9) | Winston Salem, NC | $339 million |
| United Parcel Service Health and Welfare Plan TR | 501(c)(9) | Atlanta, GA | $337 million |
| Automatic Data Processing Inc and Susidiaries Empl Welfare BNFT TR | 501(c)(9) | Roseland, NJ | $337 million |
| Sclumberger Group Health Care Trust | 501(c)(9) | Houston, TX | $333 million |
| Bae Systems North America Welfare Benefit Trust | 501(c)(9) | Arlington, VA | $330 million |
| American Foreign Service Protective Association (AFSPA) | 501(c)(9) | Washington, DC | $324 million |
| Ascension Welfare Benefits Trust | 501(c)(9) | Saint Louis, MO | $318 million |
| Nrlca Veba Trust | 501(c)(9) | Alexandria, VA | $318 million |
| Danaher Corporation & Subsidiaries Group Health Care Trust | 501(c)(9) | Cleveland, OH | $317 million |
| Northeast Carpenters Funds | 501(c)(9) | Edison, NJ | $316 million |
| Gundersen Health Plan Inc (Gundersen Lutheran Health Plan Inc) | 501(c)(4) | Onalaska, WI | $315 million |
| Wisconsin Counties Association Group Health TR (Mark Oconnell Ttee) | 501(c)(9) | Madison, WI | $315 million |
| Group Health Program of the Natnl Telecommunications Coop Assoc (Account Number 191-419-1240) | 501(c)(9) | Asheville, NC | $308 million |
| Boilermakers National Funds | 501(c)(9) | Kansas City, KS | $304 million |
| Wisconsin Education Association Insurance Trust | 501(c)(9) | Madison, WI | $304 million |
| United States Steel Corporation Active Employee Insurance Benefits | 501(c)(9) | Pittsburgh, PA | $303 million |
| Sound Health & Wellness Trust | 501(c)(9) | Seattle, WA | $299 million |
| Southwest Carpenters Health and Welfare Trust | 501(c)(9) | Los Angeles, CA | $295 million |
| Ccpoa Insurance Division Trust | 501(c)(9) | Sacramento, CA | $294 million |
| Special Agents Mutual Benefit (SAMBA) | 501(c)(9) | Rockville, MD | $294 million |
| Washington Teamster Welfare Trust | 501(c)(9) | Seattle, WA | $293 million |
| Chicago District Council of Carpenters Welfare Fund | 501(c)(9) | Chicago, IL | $284 million |
| Geico Corporation Welfare Plans Trust | 501(c)(9) | Pittsburgh, PA | $283 million |
| American International Group Inc Comprehensive Med Expense BNFT PLN | 501(c)(9) | New York, NY | $280 million |
| American Electric Power System Employees Benefit TR | 501(c)(9) | Pittsburgh, PA | $274 million |
| Affiliated Computers Services Funded Welfare Benefit Plan | 501(c)(9) | Lewisville, TX | $272 million |
| Michigan Conference of Teamsters Welfare Fund | 501(c)(9) | Detroit, MI | $269 million |