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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 | $33,917 | $63,924-46.9% | $108,582-68.8% | $55,167-38.5% |
| Participation rate | 65.5% | 74.3%-8.9pp | 79.6%-14.1pp | 69.0%-3.5pp |
| Annual return | 8.93% | 15.31%-6.4pp | -51.70%+60.6pp | 169.23%-160.3pp |
| Employer contribution / active EE | $420 | $1,879-77.6% | $3,758-88.8% | $1,963-78.6% |
| Participant deferral / active EE | $2,844 | $3,067-7.3% | $4,311-34.0% | $3,054-6.9% |
| Admin fee / account holder | $6 | $618-99.1% | $7,645-99.9% | $504-98.9% |