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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 | $11,252 | $35,183-68.0% | $73,550-84.7% | $70,126-84.0% |
| Participation rate | 64.7% | 42.9%+21.8pp | 54.9%+9.8pp | 69.5%-4.8pp |
| Annual return | 17.07% | 26.90%-9.8pp | -15.16%+32.2pp | 73.15%-56.1pp |
| Employer contribution / active EE | $863 | $709+21.8% | $1,219-29.2% | $2,343-63.2% |
| Participant deferral / active EE | $1,604 | $1,220+31.5% | $1,804-11.1% | $3,332-51.8% |
| Admin fee / account holder | $4 | $2,302-99.8% | $2,320-99.8% | $4,645-99.9% |