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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 | $20,383 | $46,297-56.0% | $71,671-71.6% | $62,293-67.3% |
| Participation rate | 66.0% | 60.6%+5.4pp | 68.7%-2.7pp | 69.5%-3.5pp |
| Annual return | 17.01% | 22.32%-5.3pp | 20.65%-3.6pp | 28.90%-11.9pp |
| Employer contribution / active EE | $175 | $1,412-87.6% | $2,460-92.9% | $2,042-91.5% |
| Participant deferral / active EE | $2,175 | $2,235-2.7% | $3,438-36.7% | $3,169-31.4% |
| Admin fee / account holder | $97 | $461-78.9% | $5,558-98.2% | $479-79.7% |