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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Annual investment return is in the bottom quintile of the peer cohort.
Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
Auditor declined to express an opinion - usually a 103(a)(3)(C) limited-scope election.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $29,459 | $27,330+7.8% | $67,704-56.5% | $55,191-46.6% |
| Participation rate | 5.1% | 47.5%-42.4pp | 67.5%-62.4pp | 69.2%-64.0pp |
| Annual return | -3.80% | 8.81%-12.6pp | 25.41%-29.2pp | 10.78%-14.6pp |
| Employer contribution / active EE | $173 | $855-79.8% | $2,559-93.3% | $1,899-90.9% |
| Participant deferral / active EE | $425 | $1,709-75.1% | $3,585-88.1% | $3,046-86.0% |
| Admin fee / account holder | $228 | $109+108.3% | $4,255-94.7% | $91+150.8% |