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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.
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 | $14,080 | $26,549-47.0% | $61,452-77.1% | $66,938-79.0% |
| Participation rate | 29.7% | 38.1%-8.4pp | 52.6%-22.9pp | 69.8%-40.2pp |
| Annual return | -26.84% | -16.21%-10.6pp | 338.96%-365.8pp | 1.58%-28.4pp |
| Employer contribution / active EE | $538 | $651-17.5% | $1,160-53.6% | $2,545-78.9% |
| Participant deferral / active EE | $1,877 | $1,338+40.2% | $2,125-11.7% | $4,238-55.7% |
| Admin fee / account holder | $70 | $409-82.9% | $2,131-96.7% | $594-88.3% |