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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Plan reported corrective distributions (failed ADP/ACP testing).
Sponsor crossed the 100-balance-holder threshold in the most recent filing - large-plan audit requirement now applies.
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 | $70,677 | $73,102-3.3% | $123,553-42.8% | $56,289+25.6% |
| Participation rate | 44.6% | 74.3%-29.7pp | 82.3%-37.7pp | 69.9%-25.2pp |
| Annual return | -4.48% | 3.01%-7.5pp | 119.21%-123.7pp | -9.96%+5.5pp |
| Employer contribution / active EE | $1,407 | $2,977-52.7% | $4,628-69.6% | $2,111-33.3% |
| Participant deferral / active EE | $10,391 | $5,423+91.6% | $6,426+61.7% | $3,350+210.2% |
| Admin fee / account holder | $248 | $554-55.2% | $9,284-97.3% | $521-52.4% |