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Annual investment return is in the bottom quintile of the peer cohort.
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).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $23,536 | $61,755-61.9% | $97,161-75.8% | $80,911-70.9% |
| Participation rate | 100.0% | 63.5%+36.5pp | 72.7%+27.3pp | 67.6%+32.4pp |
| Annual return | 9.67% | -557.90%+567.6pp | 75.36%-65.7pp | 35.63%-26.0pp |
| Employer contribution / active EE | $4,656 | $1,835+153.7% | $2,723+71.0% | $2,756+68.9% |
| Participant deferral / active EE | $1,542 | $3,026-49.1% | $4,265-63.8% | $4,297-64.1% |
| Admin fee / account holder | $256 | $5,166-95.0% | $5,647-95.5% | $6,935-96.3% |