USG Corporation Retirement Plan is a single-employer defined benefit corporate pension based in Chicago, Illinois. Established in 1958, the plan provides pension benefits to employees of United States Gypsum (USG), a producer and distributor of gypsum wallboard, joint compound, and a vast array of related products for the construction and remodeling industries. The pension fund is governed by the executive management team. The Northern Trust Company serves as the custodian of the plan.