| 1 | Southern Ohio Chamber Alliance Benefit Plan Cincinnati | $556.4M | $556.4M | $61.4M |
| 2 | Cleveland-cliffs Steel LLC Veba Trust Cleveland | $280.7M | $21.4M | $456.9M |
| 3 | United Church Insurance Association Cleveland | $87.8M | $87.8M | $33.6M |
| 4 | United Church Insurance Company INC Cleveland | $61.1M | $41.4M | $60.8M |
| 5 | Chamber Benefit Arrangement Trust Akron | $55.6M | $55.6M | $13.0M |
| 6 | Kci Holding USA Employee Health Care Plan Springfield | $47.8M | $47.8M | $10.2M |
| 7 | Trust Agreement for the Ohio Farmers Insurance Co Group Health Westfield Ctr | $39.7M | $39.1M | $7.9M |
| 8 | Pipe Fitters Union Health and Welfare Fund Local 392 Cincinnati | $38.9M | $38.3M | $39.8M |
| 9 | Metallus INC Voluntary Employees Beneficiary Association Trust Canton | $35.5M | $5.4M | $49.6M |
| 10 | Iupat of Western Pennsylvania Welfare Fund Canfield | $29.3M | $23.1M | $33.6M |
| 11 | Trust for the City of Phoenix Arizona Post Employment Health Pla Columbus | $28.5M | $28.5M | $322.4M |
| 12 | Ovec-ikec Union Retiree Medical Tr Piketon | $27.8M | $3.4M | $86.2M |
| 13 | Knox Energy Cooperative Association INC Canton | $27.6M | $27.6M | $8.3M |
| 14 | Empire-tolden-united Taconile-hibbing Post-2014 Retiree Cleveland | $21.2M | $3.3M | $26.6M |
| 15 | Order of Owls Mansfield | $19.3M | $782K | $843K |
| 16 | Ohio Farm Bureau Health Benefits Plan Trust Columbus | $18.7M | $18.7M | $4.7M |
| 17 | Consumers Gas Cooperative Orrville | $18.5M | $18.5M | $12.8M |
| 18 | Voluntary Benefits Plan for Retired Employees of White Motor Corp. Richmond Hts | $17.6M | -$520K | $8.3M |
| 19 | Ross County School Employees Ins Consortium Health & Welfare Chillicothe | $17.0M | $17.0M | $2.8M |
| 20 | Plumbing Local 219 Health & Welfare Fund Canfield | $15.4M | $5.7M | $13.1M |
| 21 | Thompson Hine LLP Employee Benefits Trust Cleveland | $14.9M | $7.9M | $7.1M |
| 22 | Mac Trailer Enterprises INC Veba Alliance | $14.8M | $9.2M | $1.4M |
| 23 | Asbestos Workers Local 24 Medical Fund Canfield | $14.8M | $7.9M | $14.2M |
| 24 | Veba Trust Agreement for Ohio Educ Association Group Benefit Plan Columbus | $14.7M | $9.7M | $28.6M |
| 25 | Child Dimensions Insurance Company Akron | $13.1M | $6.8M | $37.4M |
| 26 | Voluntary Local 4911 Retiree Medical Plan Richmond Hts | $12.6M | $2.3M | $33.6M |
| 27 | Central Employees Benefit Veba Tr Van Wert | $11.4M | $11.4M | $23.2M |
| 28 | Columbus Next Generation Corporation Columbus | $11.2M | $11.2M | $16.1M |
| 29 | Iue-cwa Gm Bankruptcy Claim Tr Beavercreek | $11.1M | $11.1M | $125.7M |
| 30 | Toledo Clinic INC Employee Welfare Benefit Tr Toledo | $10.5M | $8.9M | $4.6M |
| 31 | Blet Disability & Welfare Benefit Trust Fund Independence | $10.3M | $7.3M | $20.4M |
| 32 | Union Education Trust Westerville | $9.5M | $9.5M | $28.6M |
| 33 | Great Lakes District Council of the International Longshoremens Cleveland | $9.2M | $9.2M | $3.9M |
| 34 | Teamsters Union Local No 92 Health and Welfare Fund Tr Canton | $9.1M | $9.1M | $1.9M |
| 35 | Fraternal Order of Eagles Uhrichsville | $7.5M | $1.0M | $1.4M |
| 36 | Cbc Companies INC Employee Group Benefit Pl Columbus | $7.3M | $7.3M | $331K |
| 37 | Trust for the Post Employment Health Plan for Public Employees 3 Columbus | $7.2M | $7.2M | $61.8M |
| 38 | Ovec-ikec Retiree Life Insurance Tr Piketon | $7.1M | $862K | $18.3M |
| 39 | Equity Health Care Tr Carey | $6.8M | $6.8M | $191K |
| 40 | Coleman Professional Services Veba Kent | $6.8M | $6.8M | $114K |
| 41 | Smart Discipline Income Protection Program Independence | $6.8M | $6.8M | $25.2M |
| 42 | Grand Aerie Fraternal Order of Eagles Reynoldsburg | $6.6M | $553K | $1.4M |
| 43 | Ovec-ikec Retiree Medical Tr Piketon | $6.4M | $1.6M | $24.2M |
| 44 | Mansfield Liederkranz Mansfield | $5.6M | $427K | $386K |
| 45 | Ironworkers L 207 Voluntary Employee Benefit Assoc Plsn Canfield | $5.5M | $1.3M | $6.2M |
| 46 | Sheet Metal Workers Local No 33 Health & Welfare Fund Canfield | $5.1M | $4.7M | $14.2M |
| 47 | Nm Group Global LLC Health Benefit Tr Tiffin | $5.1M | $5.1M | $880K |
| 48 | Ohio State Moose Association Museum INC Heath | $5.0M | $5.0M | $752K |
| 49 | Smart Transportation Division Staff Retiree Health Fund Independence | $4.2M | $2.8M | $6.4M |
| 50 | Levi Phillips Post No 85 the American Legion INC Newark | $3.8M | $706K | $617K |