Covers 71,097 large plans that list their funds in their annual filing. Updated Nov 3, 2026. Shares describe these plans, not the whole market.
Plan features & details
Pension benefit codes2H2I2O2Q2T3H3I
Plan features
2H
Partial participant-directed account plan
Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.
2I
Stock bonus
Stock bonus plan.
2O
ESOP other than a leveraged ESOP
Employee stock ownership plan that is not leveraged.
2Q
ESOP maintained by an S corporation
The employer maintaining this ESOP is an S corporation.
2T
Default investment account
Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.
3H
Controlled group member
Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b) (c) or (m)).
3I
Employer securities investment required
Plan requiring that all or part of employer contributions be invested and held at least for a limited period in employer securities.
Opportunity flags
1 tripped
OpportunityLow returns
Annual investment return is in the bottom quintile of the peer cohort.
Audit opinion
Schedule H Part III
Unqualified opinion
The auditor signed off without reservation. This is the cleanest opinion.