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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Employer contribution per participant is in the bottom quintile of the peer cohort.
Plan reported corrective distributions (failed ADP/ACP testing).
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 | $33,196 | $37,117-10.6% | $147,617-77.5% | $55,191-39.9% |
| Participation rate | 25.0% | 63.6%-38.6pp | 84.6%-59.6pp | 69.2%-44.2pp |
| Annual return | 0.37% | 3.44%-3.1pp | 61.98%-61.6pp | 10.78%-10.4pp |
| Employer contribution / active EE | $0 | $1,620-100.0% | $5,564-100.0% | $1,899-100.0% |
| Participant deferral / active EE | $986 | $1,985-50.3% | $4,895-79.8% | $3,046-67.6% |
| Admin fee / account holder | $10 | $86-87.9% | $11,612-99.9% | $91-88.6% |