| 1 | The Deere & Company Welfare Benefit Veba for Salaried Employees Pittsburgh | $1.3B | $35.8M | $2.2B |
| 2 | Delta Dental of Pennsylvania Camp Hill | $902.0M | $902.0M | $468.0M |
| 3 | Constellation Employees Benefit Trust for Union Employees Kennett Square | $391.0M | $13.0M | $417.1M |
| 4 | Delaware County Public Schools Healthcare Trust Morton | $297.5M | $265.8M | $154.6M |
| 5 | Employee Benefit Trust of Harris Trust and Savings Bank and Pittsburgh | $265.8M | $265.8M | $12.0M |
| 6 | Veba Health Insurance Trust for Non-union Employees of Keyspan Pittsburgh | $231.4M | $56.1M | $184.6M |
| 7 | Constellation Employees Benefit Trust Kennett Square | $230.3M | $230.3M | $31.6M |
| 8 | American Institute for Chartered Property Casualty Underwriters Malvern | $215.9M | $102.9M | $336.2M |
| 9 | American Electric Power System Retiree Medical Trust Pittsburgh | $194.9M | $90.5M | $898.5M |
| 10 | Veba Trust for Union Employees of Keyspan Corporation Pittsburgh | $180.4M | $165.6M | $2.7B |
| 11 | Retirees of the Goodyear Tire & Rubber Company Health Care Tr Pittsburgh | $168.5M | $165.0M | $907.9M |
| 12 | Paisboa Health Benefit Tr Wayne | $140.5M | $128.3M | $47.4M |
| 13 | The Pnc Financial Services Group INC Retiree Healthcare and Life Pittsburgh | $128.5M | $3.8M | $257.9M |
| 14 | United States Steel Corporation Retiree Insurance Benefits Trust Pittsburgh | $120.4M | $120.4M | $9.0M |
| 15 | Bucks & Montgomery County & Schools Health Care Consortium Doylestown | $120.1M | $120.1M | $48.2M |
| 16 | International Brotherhood of Electrical Workers-126 Health & We Collegeville | $118.7M | $65.3M | $164.2M |
| 17 | Berks County School Districts Health Tr Reading | $104.9M | $104.9M | $15.3M |
| 18 | Pennsylvania Mountains Healthcare Alliance Mult Emp Health Bnfts Tr Dubois | $96.0M | $96.0M | $17.8M |
| 19 | The Bank of New York Mellon Corporation Supplemental Unemploye Pittsburgh | $90.1M | $90.1M | $0 |
| 20 | Trustees of the Univ of Penna Retiree Med & Death Benefits Tr Philadelphia | $82.7M | $82.7M | $812.2M |
| 21 | Ati Usw Veba Trust Pittsburgh | $75.8M | $41.3M | $112.6M |
| 22 | Northeast Pennsylvania Sch Dist Tr Edwardsville | $63.4M | $63.4M | $13.9M |
| 23 | Deere & Company Welfare Benefit Trust 2 Pittsburgh | $61.7M | $61.7M | $0 |
| 24 | National Hockey League Players Health and Benefits Fund Pittsburgh | $60.8M | $46.9M | $52.8M |
| 25 | Constellation Peco Life Insurance Trust Kennett Square | $58.6M | $1.2M | $42.5M |
| 26 | Shared Services Health Plan Trust Lititz | $57.4M | $57.4M | $17.5M |
| 27 | Special Metals Corporation Hourly Retiree Benefits Tr Pittsburgh | $55.1M | $7.4M | $142.0M |
| 28 | Usw Retirees of the Dana Corporation Health Care Tr Pittsburgh | $48.4M | $4.3M | $223.8M |
| 29 | Keyspan Corporation Life Insurance Master Tr for Management Employees Pittsburgh | $47.2M | $6.8M | $97.3M |
| 30 | Veba for Retirees of Kaiser Aluminum Pittsburgh | $45.0M | $23.8M | $870.4M |
| 31 | Teamsters 261 & Employers Welfare Fund New Castle | $44.3M | $41.6M | $19.6M |
| 32 | Northern Tier Insurance Consortium Canton | $43.6M | $43.6M | $16.7M |
| 33 | Midamerican Energy Co Master Veba Trust Agreement for Nonbargaining Pittsburgh | $42.8M | $8.4M | $183.4M |
| 34 | Mid America Energy Co Master Veba Trust Agreement for Bargaining Ees Pittsburgh | $41.3M | $6.2M | $122.4M |
| 35 | Granite State Electric Company Post Retirement Benefit Trust for the Pittsburgh | $40.4M | $5.9M | $0 |
| 36 | Bricklayers & Allied Craftworkers Local 1 Pa-de Health & Welfare Fud Philadelphia | $39.9M | $35.4M | $67.8M |
| 37 | Bethlehem Area School District Employee Benefit Tr Bethlehem | $39.5M | $39.5M | $14.7M |
| 38 | Post-retirement Benefit Tr for Shared Retirees Pittsburgh | $38.9M | $18.6M | $3.4M |
| 39 | Northwest School Combine Clarion | $37.8M | $37.8M | $4.7M |
| 40 | Post-ret Health Care Benefit Tr for Non-bargained Oncor Participants Pittsburgh | $29.8M | $10.5M | $4.5M |
| 41 | United States Steel Corporation Legacy Retiree Ins Benefits Tru Pittsburgh | $27.0M | $27.0M | $5.3M |
| 42 | Retirees of Ctna Health Care Trust Pittsburgh | $24.7M | $14.6M | $139.1M |
| 43 | Mrm Property and Liability Tr INC Sewickley | $23.4M | $17.2M | $40.2M |
| 44 | Glenn O Hawbaker INC Employee Welfare Trust State College | $18.6M | $18.6M | $16.3M |
| 45 | Blair County Schools Health Ins Consortium Williamsburg | $18.2M | $18.2M | $9.2M |
| 46 | Republic Retiree Veba Benefit Tr Pittsburgh | $17.4M | $6.4M | $86.9M |
| 47 | Wheeling-pittsburgh Steel Corporation Retiree Benefits Plan Pittsburgh | $17.2M | $4.9M | $66.5M |
| 48 | Providence Assn of Ukrainian Catholics of Amer Philadelphia | $16.5M | $4.4M | $55.7M |
| 49 | Post-retirement Life Ins Benefit Tr for Oncor Participants Pittsburgh | $16.3M | $8.1M | $3.1M |
| 50 | Usw Crucible Retirees Health and Welfare Trust Pittsburgh | $16.3M | $5.5M | $53.1M |