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Assets per participant are in the bottom quintile of the peer cohort - savings-rate / match opportunity.
Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
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 | $25,414 | $63,314-59.9% | $91,004-72.1% | $62,293-59.2% |
| Participation rate | 84.2% | 73.3%+10.9pp | 75.6%+8.6pp | 69.5%+14.7pp |
| Annual return | 18.76% | 21.00%-2.2pp | 4.60%+14.2pp | 28.90%-10.1pp |
| Employer contribution / active EE | $454 | $1,807-74.9% | $2,456-81.5% | $2,042-77.8% |
| Participant deferral / active EE | $2,979 | $2,944+1.2% | $3,548-16.0% | $3,169-6.0% |
| Admin fee / account holder | $8 | $468-98.3% | $5,417-99.9% | $479-98.3% |