| 1 | Wells Fargo & Company Short Term Disability Plan & Trust Des Moines | $122.0M | $122.0M | $23.1M |
| 2 | Employer-contribution Veba Trust for Southern Methodist University Clinton | $74.6M | $16.1M | $58.7M |
| 3 | Research Foundation for Mental Hygiene INC Employer Veba Trust Clinton | $74.3M | $12.8M | $63.7M |
| 4 | Pds Veba Tr Des Moines | $37.4M | $37.4M | $85K |
| 5 | Rural Iowa Community Health Alliance Benefits Trust Onawa | $35.6M | $35.6M | $6.5M |
| 6 | Prairie Energy Cooperative Clarion | $34.7M | $34.5M | $80.5M |
| 7 | Unitypoint Rural Health Alliance Benefits Trust Wdm | $32.7M | $29.6M | $12.7M |
| 8 | Ukpeagvik Inupiat Corp Voluntary Employees Beneficiary Assoc Des Moines | $27.5M | $27.5M | $7.9M |
| 9 | Iowa Association of Electric Cooperative Health Care Trust Urbandale | $27.2M | $25.0M | $9.0M |
| 10 | Employer-contribution Veba Trust for Kenyon College Clinton | $23.1M | $5.6M | $19.0M |
| 11 | Neubridg INC Supplemental Unemployment Comp Benefit Plan & T Decorah | $21.6M | $21.6M | $8.5M |
| 12 | Employer-contribution Veba Trust for Denison University Clinton | $21.2M | $4.9M | $16.5M |
| 13 | Portland General Electric Company Veba for Health Reimbursement Arra Des Moines | $20.4M | $19.9M | $16.5M |
| 14 | Employer-contribution Veba Trust for St. Olaf College Clinton | $19.1M | $3.6M | $15.8M |
| 15 | Healthalliance Benefit Plan Urbandale | $16.2M | $16.2M | $4.9M |
| 16 | Baylor College of Medicine Employee-contribution Veba Tr Clinton | $15.8M | $3.8M | $12.1M |
| 17 | Employer-contribution Veba Trust for Colorado College Clinton | $14.8M | $3.2M | $12.1M |
| 18 | Employer Contribution Veba Trust for Seattle Pacific University Clinton | $13.4M | $2.7M | $11.2M |
| 19 | Employer-contribution Veba Trust for Haverford College Clinton | $12.0M | $2.4M | $10.0M |
| 20 | Employer Contribution Veba Trust for Ithaca College Clinton | $11.2M | $2.0M | $9.1M |
| 21 | Principal Trust for Life Insurance Benefits for Employees Des Moines | $10.2M | $10.2M | $42.8M |
| 22 | Employer- Contribution Veba Trust for University of Evansville Clinton | $9.7M | $1.8M | $8.2M |
| 23 | Employer-contribution Veba Trust for Reed College Clinton | $9.4M | $2.2M | $6.8M |
| 24 | Ursinus College Employer- Contribution Veba Tr Agreement for Clinton | $8.7M | $1.7M | $7.2M |
| 25 | Employer-contribution Veba Trust for the Andrew W Mellon Foundation Clinton | $8.1M | $1.8M | $6.6M |
| 26 | Stoel Rives Voluntary Employees Beneficiary Association Trust Des Moines | $6.9M | $6.9M | $534K |
| 27 | Painters and Allied Trades District Council 81 Health and Welfare Fund Cedar Rapids | $6.7M | $4.1M | $5.9M |
| 28 | Employer-contribution Veba Trust for the University of the South Clinton | $6.5M | $1.3M | $5.1M |
| 29 | Employer-contribution Veba Trust for Kalamazoo College Clinton | $6.1M | $1.2M | $3.9M |
| 30 | Caiso Welfare Benefit Plans Trust Des Moines | $5.8M | $991K | $20.6M |
| 31 | Employee After-tax Contribution Veba Trust for Illinois Wesleyan Clinton | $5.8M | $917K | $5.1M |
| 32 | Iowa Individual Health Benefit Reinsurance Association Des Moines | $5.8M | $5.8M | $6.7M |
| 33 | Sarah Lawrence University Employer- Contribution Veba Tr Agreement for Clinton | $5.5M | $870K | $4.0M |
| 34 | Plan Sponsor Trust of Mirabito Holdings INC Clinton | $5.4M | $5.4M | $1.3M |
| 35 | Panhandle Non-union Veba to Provide for Retiree Health Care and Other Des Moines | $5.3M | $5.3M | $127.2M |
| 36 | Employers Mutual Casualty Company Veba Retiree Medical Benefit Trust Des Moines | $4.1M | $4.1M | $42.9M |
| 37 | Employer-contribution Veba Trust for University of Indianapolis Clinton | $4.0M | $767K | $3.4M |
| 38 | San Diego County Public Safety Retiree Medical Tr Clinton | $3.9M | $3.9M | $33.9M |
| 39 | Rose Hulman Institute of Technology Employer Veba Trust Clinton | $3.7M | $874K | $2.9M |
| 40 | Wilson Trailer Sales Health Care Plan Sioux City | $3.6M | $3.6M | $1.6M |
| 41 | Employer-contribution Veba Trust for Northwood University Clinton | $3.5M | $788K | $2.9M |
| 42 | Employer-contribution Veba Trust for Franklin & Marshall College Clinton | $3.4M | $724K | $2.4M |
| 43 | Trinity University Employer-contribution Veba Tr Clinton | $3.4M | $934K | $2.9M |
| 44 | Whitworth University Employer Veba Trust Clinton | $3.3M | $891K | $2.7M |
| 45 | Plan Sponsor Trust of Noco Energy Corp. Clinton | $3.1M | $3.1M | $603K |
| 46 | Employer-contribution Veba Trust for Colgate University Clinton | $3.0M | $664K | $2.2M |
| 47 | Independent School District 834 Health Reimbursement Arrangementtr Clinton | $2.9M | $2.9M | $4.5M |
| 48 | Employee-contribution Veba Trust for Southern Methodist University Clinton | $2.7M | $894K | $1.2M |
| 49 | Intermountain Power Service Corporation Salaried Veba Trust Des Moines | $2.6M | $737K | $12.7M |
| 50 | Employer-contribution Veba Trust for Whittier College Clinton | $2.5M | $463K | $2.1M |