| 1 | Firemens Relief Association Of State College | $2.9M | $7.5M | --- |
| 2 | Dica Investments Inc | $2.5M | $39.5M | --- |
| 3 | Mrm Property And Liability Tr Inc | $23.4M | $40.2M | --- |
| 4 | American Electric Power System Black Lung Benefits Trust | $13.1M | $12.6M | 85/100 |
| 5 | Paisboa Health Benefit Tr | $140.5M | $47.4M | --- |
| 6 | Ak Steel Corp Voluntary Employees Beneficiary Assoc For Uaw Retirees | $1.2M | $4.5M | --- |
| 7 | Harmony Protection Group | $7.7M | $19.0M | --- |
| 8 | Delaware County Public Schools Healthcare Trust | $297.5M | $154.6M | --- |
| 9 | Berks County School Districts Health Tr | $104.9M | $15.3M | --- |
| 10 | Ak Steel Corp Voluntary Employees Beneficiary Assoc For Usw Retirees | $3.4M | $58.0M | --- |
| 11 | Delta Dental Of Pennsylvania | $902.0M | $468.0M | --- |
| 12 | Friends Mutual Health Group | $4.3M | $6.9M | 95/100 |
| 13 | Geisinger Insurance Corporation Risk Retention Group | $2.1M | $4.7M | 75/100 |
| 14 | American Institute For Chartered Property Casualty Underwriters | $215.9M | $336.2M | --- |
| 15 | International Insurance Society Inc | $1.1M | $593K | --- |
| 16 | Mutual Beneficial Association Inc | $10.9M | $128.2M | --- |
| 17 | Good Shepard Home Workers Compensation Trust | $1.5M | $0 | --- |
| 18 | Energy Cooperative Association Of Pennylvania | $3.5M | $2.1M | --- |
| 19 | Unisys Supplemental Unemployment Benefits Plan Trust | $664K | $6K | 95/100 |
| 20 | Public Service Enterprise Group Incorporated Welfare Tr | $5.3M | $21.1M | --- |
| 21 | The Bank Of New York Mellon Corporation Supplemental Unemploye | $90.1M | $0 | 90/100 |
| 22 | Matthews International Corporation Supplemental Unemployment Benefit | $1.3M | $0 | --- |
| 23 | Goodyear Tire & Rubber Co Superfund | $1.5M | $1.9M | --- |
| 24 | Pmta Ila Containerization Fund | $7.7M | $17.1M | --- |
| 25 | Trustees Of The Univ Of Penna Retiree Med & Death Benefits Tr | $82.7M | $812.2M | --- |
| 26 | Constellation Mutual Benefit Association Trust | $4.1M | $1.8M | --- |
| 27 | Ladies Pennsylvania Slovak Catholic Union | $2.4M | $16.2M | --- |
| 28 | Tunkhannock Lodge No 1276 Loyal Order Of Moose | $569K | $911K | --- |
| 29 | Providence Assn Of Ukrainian Catholics Of Amer | $16.5M | $55.7M | --- |
| 30 | Pennsylvania Sons And Daughters Of Italy | $1.4M | $1.4M | --- |
| 31 | Ancient Order Of Croaking Frogs | $858K | $622K | --- |
| 32 | Granite State Electric Company Post Retirement Benefit Trust For The | $3.9M | $33.3M | 95/100 |
| 33 | The@International Union Of Painters And Allied Trades District Counci | $1.3M | $1.6M | --- |
| 34 | Steelworkers Rockwell Retiree Health Care Trust | $6.9M | $26.6M | --- |
| 35 | Granite State Electric Company Postretirement Benefit Trust For | $58.4M | $1.2B | 95/100 |
| 36 | Agere Systems Inc Post Retirement Life Insurance Benefit Tr | $2.9M | $72.6M | --- |
| 37 | Jewish Community Health Plan | $7.3M | $674K | --- |
| 38 | Veba For Retirees Of Kaiser Aluminum | $45.0M | $870.4M | 90/100 |
| 39 | United States Steel Corporation Retiree Insurance Benefits Trust | $120.4M | $9.0M | --- |
| 40 | Rockwell Collins Prefunded Veba Tr | $9.9M | $17.0M | --- |
| 41 | Bureau Of Natl Affairs Veba Empl Benefit Trust | $1.8M | $14.2M | --- |
| 42 | Deere & Company Welfare Benefit Trust 2 | $61.7M | $0 | --- |
| 43 | Retirees Of Ctna Health Care Trust | $24.7M | $139.1M | --- |
| 44 | Usw Uaw Kelsey Hayes Retirees Health And Welfare Trust | $5.7M | $25.7M | --- |
| 45 | Fraternal Order Of Police Fort Pitt Lodge No 1 Retiree Medical Trust | $2.3M | $7.7M | --- |
| 46 | Usw Uss Institute For Career Development Tr | $1.3M | $307K | --- |
| 47 | Ati Usw Veba Trust | $75.8M | $112.6M | --- |
| 48 | Retirees Of Veyance Technologies Health Care Trust | $5.4M | $14.0M | --- |
| 49 | Northeast Pennsylvania Sch Dist Tr | $63.4M | $13.9M | --- |
| 50 | Rhode Island Energy Non Union Retiree Health And Life Veba Tr | $6.3M | $33.2M | --- |
| 51 | Bricklayers & Allied Craftworkers Local 1 Pa De Health & Welfare Fud | $39.9M | $67.8M | --- |
| 52 | K&L Gates Llp Voluntary Employees Beneficiary Association | $3.0M | $75K | --- |
| 53 | Tec Administration Welfare Benefit Trust | $976K | $64K | --- |
| 54 | Aeps Umwa Retiree Medical Tr | $7.3M | $57.1M | --- |
| 55 | Veba Trust For Union Employees Of Keyspan Corporation | $180.4M | $2.7B | 90/100 |
| 56 | Usw Retirees Of The Dana Corporation Health Care Tr | $48.4M | $223.8M | --- |
| 57 | Republic Retiree Veba Benefit Tr | $17.4M | $86.9M | 85/100 |
| 58 | Solid Waste Services Inc Veba Tr | $6.0M | $6.4M | 95/100 |
| 59 | Seiu District 1199 P Training & Education Fund | $1.9M | $2.1M | 92/100 |
| 60 | The Wagman Companies Inc Employee Welfare Benefit Trust | $7.2M | $1.9M | --- |
| 61 | Usw Yokohama Tire Retirees Health And Welfare Trust | $14.3M | $18.5M | --- |
| 62 | Talen Energy Salaried Retiree Veba Tr | $1.6M | $3.1M | --- |
| 63 | Mid America Energy Co Master Veba Trust Agreement For Bargaining Ees | $41.3M | $122.4M | --- |
| 64 | American Electric Power System Retiree Medical Trust | $194.9M | $898.5M | --- |
| 65 | Keyspan Corporation Life Insurance Master Tr For Management Employees | $47.2M | $97.3M | 75/100 |
| 66 | Aramark Corporation Welfare Benefits Program Trust | $1.4M | $1.6M | --- |
| 67 | Pennsylvania Mountains Healthcare Alliance Mult Emp Health Bnfts Tr | $96.0M | $17.8M | --- |
| 68 | Bricklayers And Allied Craftworkers Local 1 Of Pa De Joint Apprentice | $1.3M | $346K | --- |
| 69 | Post Ret Healthcare Benefit Tr For Bargaining Unit Oncor Participants | $13.5M | $23.6M | --- |
| 70 | Titan Tire Corporation Voluntary Retiree Benefit Trust | $14.6M | $59.1M | --- |
| 71 | Glenn O Hawbaker Inc Employee Welfare Trust | $18.6M | $16.3M | --- |
| 72 | Gerdau Ameristeel Us Unions Retiree Health Benefits Tr | $13.9M | $39.9M | --- |
| 73 | Constellation Employees Benefit Trust For Union Employees | $391.0M | $417.1M | --- |
| 74 | Constellation Peco Life Insurance Trust | $58.6M | $42.5M | --- |
| 75 | Teamsters 261 & Employers Welfare Fund | $44.3M | $19.6M | --- |
| 76 | Iron Workers Local 401 Supplemental Welfare Fund Plan | $1.9M | $3.5M | --- |
| 77 | Bucks & Montgomery County & Schools Health Care Consortium | $120.1M | $48.2M | --- |
| 78 | Communications Test Design Inc Veba Retiree Medical Insurance Plan 501 | $7.1M | $13.4M | --- |
| 79 | Employee Benefit Trust Of Harris Trust And Savings Bank And | $265.8M | $12.0M | --- |
| 80 | Pittsburgh Fire Fighters Local 1 Retiree Medical Trust | $3.5M | $18.2M | --- |
| 81 | Constellation Employees Benefit Trust | $230.3M | $31.6M | --- |
| 82 | Post Ret Health Care Benefit Tr For Non Bargained Oncor Participants | $29.8M | $4.5M | --- |
| 83 | Png Companies Llc Employees Master Tr Ii | $11.2M | $23.2M | --- |
| 84 | Northern Tier Insurance Consortium | $43.6M | $16.7M | --- |
| 85 | Donnelly Boland & Associates Veba Tr | $4.6M | $4.2M | --- |
| 86 | Granite State Electric Company Post Retirement Benefit Trust For The | $40.4M | $0 | 85/100 |
| 87 | Budd E&A Veba | $1.5M | $76.2M | --- |
| 88 | Wheeling Pittsburgh Steel Corporation Retiree Benefits Plan | $17.2M | $66.5M | --- |
| 89 | Pennsylvania State Education Association Retiree Benefit Trust | $1.7M | $36.1M | --- |
| 90 | Highmark West Virginia Inc Welfare Trust Fund | $3.9M | $11.2M | 55/100 |
| 91 | Retiree Medical Savings Account Plan | $2.3M | $12.7M | --- |
| 92 | International Brotherhood Of Electrical Workers 126 Health & We | $118.7M | $164.2M | --- |
| 93 | Ormet Corporation Hannibal Ohio Hourly Retiree Benefit Tr | $14.7M | $44.9M | --- |
| 94 | Midamerican Energy Co Master Veba Trust Agreement For Nonbargaining | $42.8M | $183.4M | --- |
| 95 | Shared Services Health Plan Trust | $57.4M | $17.5M | --- |
| 96 | Sheet Metal Workers International Association Local Union No 19 | $14.3M | $11.8M | --- |
| 97 | Ak Steel Corporation Voluntary Employees Beneficiary Associaiton | $2.7M | $13.1M | --- |
| 98 | The Pnc Financial Services Group Inc Retiree Healthcare And Life | $128.5M | $257.9M | --- |
| 99 | Veba Health Insurance Trust For Non Union Employees Of Keyspan | $231.4M | $184.6M | 90/100 |
| 100 | The Health & Welfare Benefits Trust For Certain Retired Employees Of | $5.1M | $31.0M | --- |