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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
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).
Plan reported corrective distributions (failed ADP/ACP testing).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $35,236 | $47,163-25.3% | $149,696-76.5% | $74,460-52.7% |
| Participation rate | 63.8% | 63.4%+0.4pp | 78.8%-15.0pp | 70.7%-6.9pp |
| Annual return | 27.81% | 22.75%+5.1pp | 134.46%-106.6pp | 34.38%-6.6pp |
| Employer contribution / active EE | $2,545 | $1,907+33.5% | $4,821-47.2% | $2,638-3.5% |
| Participant deferral / active EE | $5,014 | $2,730+83.7% | $5,682-11.8% | $4,530+10.7% |
| Admin fee / account holder | $43 | $343-87.4% | $13,212-99.7% | $348-87.6% |