Arts, entertainment and recreation 401(k) plans
The median 401(k) plan in arts, entertainment and recreation paid $87.71 per participant per year in plan-paid administrative fees, computed from 814 of the 873 arts, entertainment and recreation plans published here, form year 2024.
Computed from DOL EFAST2 Form 5500 bulk data, not surveys. The 57,824 plans published so far are a subset of the 57,824 large plans in the form-year-2024 data, so this median describes the published subset, not the whole industry.
$87.71
Median plan-paid administrative cost per participant per year among 814 arts, entertainment and recreation plans with usable fee data, form year 2024.
$34.47 below the $122.17 median across all published plans.
How do arts, entertainment and recreation 401(k) fees compare?
Plan size drives fees more than industry does: bigger plans pay less per head. See median fees by plan size before reading an industry gap as an industry effect.
39 of the biggest arts, entertainment and recreation 401(k) plans
| Plan | Sponsor | Active participants | Assets | Fee ($) |
|---|---|---|---|---|
| I.A.T.S.E. Annuity Fund | Board Of Trustees I.A.T.S.E. Annuity Fund | 100,349 | $1.4B | 75.46 |
| Dave & Buster's 401(k) Savings Plan | Dave & Buster's, Inc. | 42,151 | $74.5M | 11.46 |
| Life Time And Its Affiliates 401(k) Plan | Life Time, Inc. | 41,362 | $332.1M | 28.26 |
| Topgolf 401(k) Plan | Topgolf International, Inc. | 40,445 | $126.3M | 8.03 |
| The MGM Resorts 401(k) Savings Plan | MGM Resorts International | 37,717 | $2.2B | 56.42 |
| Caesars Entertainment, Inc. 401(k) Plan | Caesars Entertainment Inc. | 34,759 | $1.9B | 20.99 |
| Vail Resorts 401(k) Retirement Plan | The Vail Corporation Dba Vail Associates, Inc. A Colorado Corporation | 33,205 | $541.0M | 27.20 |
| Troon Golf, L.L.C. 401(k) Plan | Troon Golf, L.L.C. | 26,625 | $333.7M | 52.38 |
| Six Flags 401(k) Plan | Six Flags Entertainment Corporation | 25,719 | $176.5M | 6.60 |
| Equity League 401(k) Plan | Board Of Trustees Of The Equity League 401(k) Plan | 24,136 | $557.1M | 72.87 |
| Universal Orlando 401(k) Retirement Plan | Universal City Development Partners, Ltd Universal Orlando | 22,093 | $833.9M | 14.92 |
| Annuity Fund Of Local No. One, I. A. T. S. E. | Board Of Trustees, Annuity Fund Of Local No. One, I.A.T.S.E. | 21,686 | $1.2B | 51.64 |
| SWBG, LLC 401(k) Plan | SWBG, LLC | 21,573 | $269.4M | 26.82 |
| Penn Entertainment, Inc. 401(k) Plan | Penn Entertainment, Inc. | 19,862 | $694.0M | 40.30 |
| Alterra Mountain Company U.S. Inc. 401(k) Retirement Plan | Alterra Mountain Company | 19,494 | $365.8M | 40.07 |
| Anschutz Entertainment Group, Inc. 401(k) Plan | Anschutz Entertainment Group, Inc. | 16,460 | $252.8M | 17.27 |
| Clubcorp Individual Investment Plan | Clubcorp | 14,826 | $83.1M | 5.58 |
| The Equinox Holdings, Inc. 401(k) Plan | Equinox Holdings, Inc. | 14,142 | $182.4M | 31.63 |
| Seminole Indian Casino 401(k) Plan | Seminole Tribe Of Florida | 12,764 | $395.8M | 46.87 |
| Wynn Resorts, Limited 401(k) Plan | Wynn Resorts, Limited | 9,925 | $509.4M | 74.70 |
| Churchill Downs Incorporated 401(k) Retirement Plan | Churchill Downs Incorporated | 9,488 | $209.8M | 26.31 |
| Cherokee Nation Businesses LLC 401(k) Plan | Cherokee Nation Businesses, LLC | 8,512 | $492.0M | 32.32 |
| Cinemark USA, Inc. Plan And Trust | Cinemark USA, Inc. | 8,261 | $215.1M | 28.14 |
| I.A.T.S.E. Local 33 Section 401(k) Plan | Board Of Trustees, I.A.T.S.E. Local 33 Section 401(k) | 8,243 | $381.0M | 56.25 |
| Pea(K) Utah's Pooled Employer 401(k) Plan | United 401(k) Plans, Inc. Dba | 8,223 | $141.7M | 84.37 |
| Core Power Yoga, LLC Employee Savings Trust | Core Power Yoga, LLC | 8,034 | $4.9M | 0.14 |
| Pci Gaming Authority 401(k) Retirement Plan | Pci Gaming Authority | 7,712 | $184.2M | 87.35 |
| San Manuel Band Of Mission Indians 401(k) | San Manuel Band Of Mission Indians | 7,368 | $404.1M | 10.07 |
| Amf Bowling Centers, Inc. 401(k) Retirement Plan | Amf Bowling Centers, Inc. | 7,336 | $48.9M | 29.31 |
| Asm Global Retirement & Savings Plan | Asm Global | 6,818 | $336.8M | 18.56 |
| Bally's 401(k) Plan | Bally's Management Group, LLC | 6,731 | $175.4M | 50.45 |
| Genting USA 401(k) Plan | Resorts World Las Vegas, LLC | 6,397 | $123.7M | 93.80 |
| The Mohegan Retirement And 401(k) Plan | The Mohegan Tribe Of Indians Of Connecticut | 6,314 | $500.1M | 20.34 |
| Fontainebleau Las Vegas 401(k) Plan | Bowtie Hospitality Lv LLC | 6,097 | $18.2M | 11.71 |
| Arcis Golf 401(k) Plan | Evergreen Alliance Golf Limited, L.P. | 5,821 | $23.7M | 27.47 |
| Herschend Family Entertainment Profit Sharing & 401(k) Plan | Herschend Entertainment Company LLC | 5,734 | $159.3M | 87.99 |
| Varsity Brands, LLC 401(k) Profit Sharing Plan | Varsity Brands, LLC | 5,504 | $405.8M | 39.48 |
| Nascar Employee 401 (K) Savings Plan | National Association For Stock Car Auto Racing, LLC | 4,912 | $248.0M | 38.28 |
| Powdr Corp. 401(k) Plan | Powdr Corp. | 4,903 | $39.4M | 28.42 |
All 873 arts, entertainment and recreation plans on file are listed below by size, and every one of them is searchable from the home page.
Every Arts, entertainment and recreation plan, by size
The table above is the top of the list. These 6 pages hold all 873 plans on file in arts, entertainment and recreation, split by how many people are in them, each ranked by active participants.
- 100 to 499 participants · 505 plans
- 500 to 999 participants · 166 plans
- 1,000 to 4,999 participants · 159 plans
- 5,000 or more participants · 43 plans
Which arts, entertainment and recreation companies disclose their 401(k) match?
None of the companies with extracted 11-K match terms sponsors a published plan in this industry yet. 11-K filings only exist when the plan offers employer stock, so coverage is uneven by design. All extracted companies are at /companies/.
Which employers count as arts, entertainment and recreation here?
Arts, entertainment and recreation (codes 711100 to 713900).
The code is the IRS principal business activity code the sponsor itself puts on Form 5500, line 2d. Medians count only plans whose Schedule H shows a positive plan-paid administrative expense (814 of 873 plans here). Plan-paid expenses exclude fund expense ratios and employer-paid bills, so every figure is a floor, not the all-in cost. Latest filing in this group received by the DOL July 16, 2026; source dataset last refreshed July 28, 2026. Full methodology
Cite this page
401(k) Monitor, “Arts, entertainment and recreation 401(k) plans: median plan-paid administrative cost per participant”, computed from DOL EFAST2 Form 5500 bulk data, form year 2024.