| Provider | Service type | Compensation |
|---|---|---|
FINANCIAL ENGINES7+ years Service code 27 · EIN 77-0473565 | Advisory (Plan) | $167,308 |
CURCIO WEBB2 years Filed as: CURICO WEBB Service code 19 · EIN 36-4171366 | Securities Custodian | $104,500 |
GEORGE JOHNSON & COMPANY7+ years Service code 10 · EIN 38-2029668 | Accounting | $81,983 |
Filed as: FIDELITY INVEST. INST. OP. CO. Service code 37 · EIN 04-2647786 | Loan Processing | -$17,896 |
Counterparties on defaulted loans (Part 1), defaulted leases (Part 2), and non-exempt prohibited transactions (Part 3). Presence of any row warrants fiduciary review.
| Category | Counterparty | Relationship / Terms | Address | Amount |
|---|---|---|---|---|
| Part 3 Non-exempt transaction | VISTEON PENSION PLAN | OTHER BENEFIT PLAN OF PLAN SPONSOR PAYMENT OF OTHER PLAN'S ADMINISTRATIVE EXPENSES DUE TO ADMINISTRATIVE ERROR | — | $2K |
| Part 3 Non-exempt transaction | PENSION PLAN OF VIST. CARIBBEAN | OTHER BENEFIT PLAN OF PLAN SPONSOR PAYMENT OF OTHER PLAN'S ADMINISTRATIVE EXPENSES DUE TO ADMINISTRATIVE ERROR | — | $900 |
Form 5500 reported that benefits due were not provided when due.
Plan reported corrective distributions (failed ADP/ACP testing).
Assets per participant exceed $250,000 - top-decile high-value plan.
Plan appears closed to new enrollment or frozen - balance-holders far exceed active participants, or the plan reports active distributions with no inflows. Exclude from peer benchmarks.
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $301,109 | $185,342+62.5% | $111,319+170.5% | $86,828+246.8% |
| Participation rate | 98.1% | 81.0%+17.2pp | 77.3%+20.8pp | 72.3%+25.8pp |
| Annual return | 16.53% | 500.80%-484.3pp | 54.68%-38.1pp | 97.95%-81.4pp |
| Employer contribution / active EE | $8,959 | $2,246+298.9% | $2,732+228.0% | $2,406+272.3% |
| Participant deferral / active EE | $15,826 | $4,458+255.0% | $4,488+252.7% | $4,132+283.0% |
| Admin fee / account holder | $149 | $255-41.8% | $7,966-98.1% | $170-12.3% |