5261 Pension funds

What code 5261 includes

This industry group comprises funds containing net assets set aside for the purpose of meeting retirement benefit payments of the pension plan, when they become due. Pension funds may or may not have separate legal identities and may or may not have trustees. A pension plan is a reporting entity separate from a sponsor and the plan participants that, by any arrangement (contractual or otherwise), establishes a program to provide retirement income to employees. This class includes pension plans of all types, regardless of whether the fund is registered as a separate legal identity or is administered by trustees.

Classification Hierarchy

• Sector 52 — Finance and insurance
• Subsector 526 — Funds and other financial vehicles
• Industry group 5261 — Pension funds