| Employee Benefit Trust of Harris Trust and Savings Bank and | 501(c)(9) | 2011 | $265.8 million | $12 million | 2024-12 |
| Veba Trust for Union Employees of Keyspan Corporation | 501(c)(9) | 1999 | $165.6 million | $2.67 billion | 2024-12 |
| Retirees of the Goodyear Tire & Rubber Company Health Care Trust | 501(c)(9) | 2009 | $165 million | $907.9 million | 2024-12 |
| United States Steel Corporation Retiree Insurance Benefits Trust | 501(c)(9) | 2013 | $120.4 million | $9 million | 2024-12 |
| American Electric Power System Retiree Medical Trust | 501(c)(9) | 1994 | $90.5 million | $898.5 million | 2024-12 |
| The Bank of New York Mellon Corporation Supplemental Unemploye | 501(c)(17) | 2003 | $90.1 million | $0 | 2024-12 |
| The Deere & Company Welfare Benefit Veba for Salaried Employees | 501(c)(9) | 2004 | $70.1 million | $2.17 billion | 2025-10 |
| Deere & Company Welfare Benefit Trust 2 | 501(c)(9) | 2004 | $61.6 million | $0 | 2025-10 |
| Veba Health Insurance Trust for Non-Union Employees of Keyspan | 501(c)(9) | 2000 | $56.1 million | $184.6 million | 2024-12 |
| National Hockey League Players Health and Benefits Fund | 501(c)(9) | 2007 | $50.8 million | $54.7 million | 2025-06 |
| Ati Usw Veba Trust | 501(c)(9) | 2014 | $41.3 million | $112.6 million | 2024-12 |
| Uaw Retirees of Mack Trucks Health Benefit Fund | 501(c)(9) | 2013 | $28.5 million | $518.6 million | 2024-12 |
| United States Steel Corporation Legacy Retiree Ins Benefits Tru | 501(c)(9) | 2025 | $27 million | $5.3 million | 2024-12 |
| Veba for Retirees of Kaiser Aluminum | 501(c)(9) | 2007 | $23.8 million | $870.4 million | 2024-12 |
| Uaw Retirees of the Budd Company Health & Welfare Trust | 501(c)(9) | 2016 | $23.6 million | $462.5 million | 2024-12 |
| Uaw Retirees Health Care Trust | 501(c)(9) | 2016 | $20.4 million | $440 million | 2024-12 |
| Alpa Retiree Health Plan for Jetblue Pilots Veba Trust | 501(c)(9) | 2019 | $19.5 million | $70.9 million | 2024-12 |
| Post-Retirement Benefit Trust for Shared Retirees | 501(c)(9) | 2020 | $18.6 million | $3.4 million | 2024-12 |
| Fedex Pilots Post-Medicare Retiree Premium Reimbursement Plan | 501(c)(9) | 2008 | $18 million | $198.2 million | 2024-12 |
| Retirees of Ctna Health Care Trust | 501(c)(9) | 2011 | $14.6 million | $139.1 million | 2024-12 |
| Special Metals Corporation Hourly Retiree Benefits Trust | 501(c)(9) | 2006 | $11.3 million | $147.9 million | 2025-11 |
| The PNC Financial Services Group Inc Retiree Healthcare and Life | 501(c)(9) | 2017 | $10.9 million | $268.9 million | 2025-12 |
| Post-Ret Health Care Benefit Trust for Non-Bargained Oncor Participants | 501(c)(9) | 2016 | $10.5 million | $4.5 million | 2024-12 |
| Hawaiian Pilots Post Medicare Health Plan Veba Trust | 501(c)(9) | 2018 | $10.4 million | $169.7 million | 2024-12 |
| Midamerican Energy Co Master Veba Trust Agreement for Nonbargaining | 501(c)(9) | 2003 | $8.4 million | $183.4 million | 2024-12 |
| Post-Retirement Life Ins Benefit Trust for Oncor Participants | 501(c)(9) | 2016 | $8.1 million | $3.1 million | 2024-12 |
| Usw Yokohama Tire Retirees Health and Welfare Trust | 501(c)(9) | 2015 | $7.5 million | $18.5 million | 2024-12 |
| American Electric Power System Black Lung Benefits Trust | 501(c)(21) | 2023 | $7.5 million | $12.6 million | 2024-12 |
| Jewish Community Health Plan | 501(c)(9) | 2019 | $7.4 million | $781,658 | 2025-06 |
| Republic Retiree Veba Benefit Trust | 501(c)(9) | 2004 | $7 million | $88.4 million | 2025-06 |
| Keyspan Corporation Life Insurance Master Trust for Management Employees | 501(c)(9) | 1997 | $6.8 million | $97.3 million | 2024-12 |
| Mid America Energy Co Master Veba Trust Agreement for Bargaining Ees | 501(c)(9) | 2003 | $6.2 million | $122.4 million | 2024-12 |
| Granite State Electric Company Post Retirement Benefit Trust for the | 501(c)(9) | 1995 | $5.9 million | $0 | 2023-08 |
| Public Service Enterprise Group Incorporated Welfare Trust | 501(c)(9) | 2020 | $5.3 million | $21.1 million | 2024-12 |
| Wheeling-Pittsburgh Steel Corporation Retiree Benefits Plan | 501(c)(9) | 2006 | $4.9 million | $66.5 million | 2024-12 |
| Donnelly-Boland & Associates Veba Trust | 501(c)(9) | 2005 | $4.9 million | $4.7 million | 2025-06 |
| Butler Works Hourly and Salaried Union Retirees Health Care Fund | 501(c)(9) | 2013 | $4.8 million | $82.7 million | 2025-12 |
| Educators Dental Consortium | 501(c)(9) | 2022 | $4.7 million | $1.9 million | 2025-06 |
| The Health & Welfare Benefits Trust for Certain Retired Employees of | 501(c)(9) | 2007 | $4.4 million | $31 million | 2024-12 |
| Usw Crucible Retirees Health and Welfare Trust | 501(c)(9) | 2015 | $4.3 million | $55.5 million | 2025-12 |
| Usw Retirees of the Dana Corporation Health Care Trust | 501(c)(9) | 2010 | $4.3 million | $223.8 million | 2024-12 |
| Post-Ret Healthcare Benefit Trust for Bargaining Unit Oncor Participants | 501(c)(9) | 2016 | $4.2 million | $23.6 million | 2024-12 |
| Health Professionals & Allied Emp Ast Afl-Cio Retiree Medical Trust | 501(c)(9) | 2009 | $3.9 million | $42.2 million | 2024-12 |
| Rhode Island Energy Non-Union Retiree Health and Life Veba Trust | 501(c)(9) | 2024 | $3.7 million | $32.3 million | 2025-12 |
| Pittsburgh Fire Fighters Local 1 Retiree Medical Trust | 501(c)(9) | 2018 | $3.5 million | $18.2 million | 2024-12 |
| Gerdau Ameristeel Us Unions Retiree Health Benefits Trust | 501(c)(9) | 2007 | $3.5 million | $39.9 million | 2024-12 |
| Allianz Post-Employment Health Care Savings Account Trust | 501(c)(9) | 2005 | $3.2 million | $29.5 million | 2024-12 |
| Usw Uss Institute for Career Development Trust | 501(c)(9) | 2026 | $3.1 million | $444,067 | 2025-12 |
| Ormet Corporation Hannibal Ohio Hourly Retiree Benefit Trust | 501(c)(9) | 2006 | $3.1 million | $44.9 million | 2024-12 |
| Ak Steel Corp Voluntary Employees Beneficiary Assoc for Usw Retirees | 501(c)(9) | 2009 | $3 million | $59.5 million | 2025-12 |
| Titan Tire Corporation Voluntary Retiree Benefit Trust | 501(c)(9) | 2009 | $2.9 million | $61.9 million | 2025-05 |
| Knollwood Cemetery Perp Care Trust 10116230000 | 501(c)(13) | 1988 | $2.7 million | $14.2 million | 2026-03 |
| Retirees of Veyance Technologies - Health Care Trust | 501(c)(9) | 2011 | $2.5 million | $14 million | 2024-12 |
| Ak Steel Corporation Voluntary Employees Beneficiary Associaiton | 501(c)(9) | 2019 | $2.5 million | $15.4 million | 2025-12 |
| Aeps Umwa Retiree Medical Trust | 501(c)(9) | 2014 | $2.4 million | $57.1 million | 2024-12 |
| Retiree Medical Savings Account Plan | 501(c)(9) | 2007 | $2.3 million | $12.7 million | 2024-12 |
| Fraternal Order of Police Fort Pitt Lodge No 1 Retiree Medical Trust | 501(c)(9) | 2021 | $2.1 million | $7.7 million | 2024-12 |
| Optimus Steel LLC Beaumont Texas Retiree Health Benefits Trust | 501(c)(9) | 2020 | $1.9 million | $19.3 million | 2024-12 |
| Bureau of Natl Affairs Veba Empl Benefit Trust | 501(c)(9) | 1999 | $1.6 million | $15.6 million | 2025-12 |
| Talen Energy Salaried Retiree Veba Trust | 501(c)(9) | 2021 | $1.6 million | $3.1 million | 2024-12 |
| Budd E&A Veba | 501(c)(9) | 2016 | $1.5 million | $76.2 million | 2024-12 |
| Goodyear Tire & Rubber Co Superfund | 501(c)(17) | 2008 | $1.5 million | $1.9 million | 2024-12 |
| The@international Union of Painters and Allied Trades District Counci | 501(c)(9) | 2016 | $1.4 million | $1.7 million | 2025-09 |
| Matthews International Corporation Supplemental Unemployment Benefit | 501(c)(17) | 2019 | $1.2 million | $0 | 2025-12 |
| Ak Steel Corp Voluntary Employees Beneficiary Assoc for Uaw Retirees | 501(c)(9) | 2009 | $1.2 million | $5 million | 2025-12 |
| Ak Steel Corporation Voluntary Employees Beneficiary Association | 501(c)(9) | 2019 | $1.2 million | $2.2 million | 2025-12 |
| Steelworkers Rockwell Retiree Health Care Trust | 501(c)(9) | 2011 | $1.1 million | $27.3 million | 2025-12 |
| Highmark West Virginia Inc Welfare Trust Fund | 501(c)(9) | 2007 | $1.1 million | $11.2 million | 2024-12 |
| Usw-Uaw Kelsey-Hayes Retirees Health and Welfare Trust | 501(c)(9) | 2023 | $1.1 million | $25.7 million | 2024-12 |
| Rockwell Collins Prefunded Veba Trust | 501(c)(9) | 2004 | $1 million | $17 million | 2024-12 |
| Thermo Fisher Scientific Welfare Benefit Trust | 501(c)(9) | 2015 | $770,630 | $12.7 million | 2024-12 |
| United States Steel Corporation Health Premium Reimbursement Benef | 501(c)(9) | 2025 | $490,785 | $11 million | 2024-12 |
| United States Steel Corporation Retiree Health Benefits Reserve | 501(c)(9) | 2005 | $411,974 | $9.8 million | 2024-12 |
| Greenwood Cemetery | 501(c)(13) | 2003 | $334,322 | $2.6 million | 2025-12 |
| Pennsylvania Elks Major Project Trust Fund | 501(c)(3) | 1991 | $313,350 | $6.3 million | 2025-06 |
| Highwood Cemetery Association | 501(c)(13) | 1942 | $305,546 | $1.5 million | 2025-12 |
| United Taconite LLC Retiree Benefit Trust | 501(c)(9) | 2006 | $271,846 | $21.8 million | 2024-12 |
| Harris Financial Corp BMO Us Sub Trust | 501(c)(17) | 2008 | $264,453 | $1,230 | 2025-12 |
| Veba for Retirees of Dayco Waynesville Trust | 501(c)(9) | 2008 | $162,038 | $417,834 | 2025-12 |
| Retirees of Anchor Acquisition LLC Health Care Trust | 501(c)(9) | 2014 | $144,128 | $1.7 million | 2024-12 |
| Teachers Annuity & Aid Trust 003366-01 | 501(c)(11) | 2014 | $138,898 | $1.9 million | 2025-12 |
| Participating Union GM Bankruptcy Claim Health Care Reimbursement Trust | 501(c)(9) | 2014 | $109,201 | $2.2 million | 2024-12 |
| Utility Workers Union of America Afl-Cio | 501(c)(5) | 1944 | $81,924 | $107,680 | 2024-12 |
| Jernberg Steelworkers Retiree Health Care Trust | 501(c)(9) | 2016 | $79,448 | $1.6 million | 2024-12 |
| Smithfield East End Cemetery Corporation | 501(c)(13) | 2003 | $62,616 | $1.4 million | 2024-12 |
| Perpetual Care and Maintenance Trust Fund | 501(c)(13) | 2016 | $43,361 | $642,732 | 2025-12 |
| Arcelormittal Tubular Products USA Corporation Veba Trust | 501(c)(9) | 2001 | $37,361 | $658,258 | 2024-12 |
| Ibew Local Union 712 Wage and Fringe Benefit Fund | 501(c)(9) | 2024 | $30,125 | $495,469 | 2024-12 |
| Hayes Lemmerz Intl Bene PLN Veba Trust | 501(c)(9) | 2011 | $25,359 | $1.1 million | 2024-12 |
| James Graham Brown Trust Fbo Springdale Cemetary | 501(c)(13) | 2016 | $24,810 | $363,170 | 2025-12 |
| Association of Police Officers of the Township of Upper St Clair | 501(c)(5) | 2013 | $21,777 | $93,512 | 2025-12 |
| Industrial Center of McKeesport Association | 501(c)(4) | 2013 | $17,678 | $46,732 | 2024-12 |
| Emlenton Cemetery U-I | 501(c)(13) | 1948 | $15,811 | $518,033 | 2025-06 |
| Usw-Sherwin Alumina Retiree Health Care Trust | 501(c)(9) | 2020 | $4,052 | $0 | 2025-12 |
| PTC Alliance Union Retiree Health Benefits Trust | 501(c)(9) | 2013 | $1,891 | $879,196 | 2024-12 |
| United Taconite LLC Supplemental Unemployment Benefit Plan Trust | 501(c)(17) | 2006 | $1,206 | $2 | 2025-12 |
| Worldcom Inc Health and Welfare Plan Veba | 501(c)(9) | 2004 | $128 | $125 | 2024-12 |
| Spectra Energy Corp Veba II | 501(c)(9) | 2009 | $115 | $7 | 2024-12 |
| Ancient Order of Hibernians in America | 501(c)(8) | 1945 | $0 | $0 | 2025-12 |
| Arcelormittal Tubular Products Shelby Inc | 501(c)(17) | 2014 | $0 | $0 | 2025-08 |
| Association for Bridge Construction and Design | 501(c)(6) | 2014 | $0 | $0 | 2025-05 |
| David C Stockdale Cemetery Trust | 501(c)(3) | 1999 | | $134,551 | 2025-12 |
| Entergy Corp Comp Bargaining Emp Active Welfare Benefit Trust | 501(c)(9) | 2019 | $0 | $0 | 2025-12 |
| Entergy Corp Companies Non-Barg Employees Active Welfare Benefit T | 501(c)(9) | 2019 | $0 | $0 | 2025-12 |
| Fraternal Order of Eagles | 501(c)(8) | 1991 | $0 | $0 | 2025-05 |
| Free & Accepted Masons of Pennsylvania | 501(c)(10) | 1994 | | | |
| Givaudan Quest Veba | 501(c)(9) | 2011 | $0 | $170,634 | 2025-12 |
| Hitchcock Family Cemetery Perpetual Case Trust | 501(c)(13) | 2021 | $0 | $0 | 2025-12 |
| Jewish Cemetery & Burial Associatio N of Greater Pittsburgh Foundation | 501(c)(3) | 2026 | | | |
| M Garrahan for Patrick J Etal Res Trust | 501(c)(3) | 2014 | | $201,827 | 2025-12 |
| Pennsylvania Mines Corporation Blac K Lung Benefits Trust | 501(c)(21) | 2026 | | | |
| Pierce Results System Foundation | 501(c)(3) | 2024 | | $8,123 | 2025-12 |
| Pinnacle Oak Grove Eanrings Limit Trust | 501(c)(9) | 2014 | $0 | $0 | 2023-12 |
| Pittsburgh Womens Alliance Inc | 501(c)(3) | 2019 | $0 | $0 | 2026-06 |
| Ridgelawn Cemetery Co | 501(c)(13) | 2017 | $0 | $0 | 2025-12 |
| South Hills Active and Retired Entr Epreneurs | 501(c)(6) | 2026 | | | |
| South Side Hospitality Partnership | 501(c)(3) | 2023 | | | |
| Tall Cedars of Lebanon of North America | 501(c)(8) | 1942 | $0 | $0 | 2025-12 |
| United States Steel and Carnegie Pension Fund | 501(c)(4) | 2000 | $0 | $211,008 | 2024-12 |
| Wendell G Freeland Society Inc | 501(c)(6) | 2026 | | | |
| West Penn Lodge 59 | 501(c)(8) | 2018 | $0 | $0 | 2024-12 |
| Spectra Energy Corp Veba I | 501(c)(9) | 2009 | $-1,423 | $2 | 2024-12 |