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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).
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
Plan reported corrective distributions (failed ADP/ACP testing).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $4,760 | $54,370-91.2% | $82,763-94.2% | $68,490-93.1% |
| Participation rate | 81.2% | 63.9%+17.2pp | 72.6%+8.6pp | 67.9%+13.3pp |
| Annual return | -12.00% | -13.67%+1.7pp | 702.45%-714.5pp | -7.85%-4.2pp |
| Employer contribution / active EE | $1,775 | $2,219-20.0% | $3,008-41.0% | $2,597-31.7% |
| Participant deferral / active EE | $3,000 | $3,247-7.6% | $4,395-31.8% | $4,028-25.5% |
| Admin fee / account holder | $49 | $4,398-98.9% | $5,325-99.1% | $5,403-99.1% |