United States Steel Corporation and Affiliated Cos.

Pittsburgh, PA ManufacturingNAICS 331110

Self-funded health planPlan year 2025Renews January
36,446Participants-3% vs. prior year
$86.4MEst. pharmacy spend / yrParticipants × national avg.
Jan 2027Next renewalPlan year begins January 1
#1 of 105Manufacturing in PABy participants

Overview

United States Steel Corporation and Affiliated Cos. sponsors a self-funded health plan that covered 36,446 participants in plan year 2025, down 3% from the prior year. The plan year starts in January. Alongside medical, its benefits filing reports life insurance, dental, vision, short-term disability, and more.

Plan type
ERISA welfare benefit plan, self-funded (benefits paid from employer assets or a trust)
Participants
36,446 · prior year 37,520
Plan year
Begins January 1 · next renewal January 2027
Health plans filed
United States Steel Corporation Plan for Insurance Benefits, plan 510 (36,446 participants); United States Steel Corporation Plan for Legacy Retiree Insurance Benefits, plan 511 (2,415 participants)
MedicalLife insuranceDentalVisionShort-term disabilityLong-term disabilitySeveranceDeath benefits

Insurance carriers

Insured coverage reported on Schedule A. Self-funded medical claims aren't reported there.

CarrierCoverageCoveredPremiumBroker comp
Aetna Life Insurance Co.PPO28,663$41.8M—
Metropolitan Life Insurance CompanyLife, Vision62,427$32.8M—
Cigna Health and Life Insurance CompanyDental3,523$2.6M—

Pharmacy benefit estimate

StreamRX estimate for a plan this size. Not based on this plan's claims.

$86.4M/ year

Estimated prescription spend: 36,446 participants × $2,371 national average per member. Usually higher once dependents are counted.

$2.2M–$5.5M/ year

Typical savings opportunity found in independent reviews of plans this size.

Brands with a generic available$657K–$1.6M
Lower-cost therapeutic alternatives$959K–$2.0M
Generic pricing vs. actual cost$415K–$1.2M
PBM contract terms$216K–$648K
The DOL's PBM fee disclosure rule first applies to this plan for the plan year beginning January 2028: semiannual PBM compensation reports and an annual audit right.

Form 5500 filing details

Filing
Form 5500 with Schedule A, plan year 2025
Plan sponsor
United States Steel Corporation and Affiliated Cos.
Sponsor EIN
25-1897152
Plan numbers
510, 511
Filed with
U.S. Department of Labor (EBSA) via EFAST2

Verify this filing: search EIN 25-1897152 in the Department of Labor's EFAST2 Form 5500 search.

Retirement plan

Plan
United States Steel Corporation Plan for Employee Pension Benefits (revision of 2003)
Type
Pension plan
Participants
23,108

About this data

Source: United States Steel Corporation and Affiliated Cos.'s Form 5500 filing for plan year 2025 and its Schedule A insurance reports, published by the U.S. Department of Labor. "Self-funded" means the filing reports benefits paid from employer assets or a trust, with no medical insurance contract or with a stop-loss contract. Pharmacy figures are StreamRX estimates based on national averages. StreamRX is not affiliated with United States Steel Corporation and Affiliated Cos..

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