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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).
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 | $21,633 | $41,854-48.3% | $73,836-70.7% | $52,331-58.7% |
| Participation rate | 49.0% | 66.2%-17.2pp | 73.4%-24.4pp | 68.1%-19.1pp |
| Annual return | -1.29% | 2.11%-3.4pp | 2268.06%-2269.3pp | 4.54%-5.8pp |
| Employer contribution / active EE | $800 | $1,920-58.3% | $2,787-71.3% | $1,882-57.5% |
| Participant deferral / active EE | $1,241 | $2,498-50.3% | $3,583-65.4% | $3,022-58.9% |
| Admin fee / account holder | $38 | $493-92.3% | $4,882-99.2% | $592-93.6% |