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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
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 | $45,487 | $107,378-57.6% | $108,582-58.1% | $57,658-21.1% |
| Participation rate | 67.3% | 77.1%-9.8pp | 79.6%-12.2pp | 70.2%-2.9pp |
| Annual return | 8.55% | 12.80%-4.2pp | -51.70%+60.3pp | 5.13%+3.4pp |
| Employer contribution / active EE | $1,049 | $1,782-41.1% | $3,758-72.1% | $1,974-46.8% |
| Participant deferral / active EE | $3,209 | $3,221-0.4% | $4,311-25.6% | $3,061+4.8% |
| Admin fee / account holder | $151 | $108+38.8% | $7,645-98.0% | $95+59.3% |