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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Annual investment return is in the bottom quintile of the peer cohort.
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
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 | $88,302 | $58,726+50.4% | $92,240-4.3% | $62,293+41.8% |
| Participation rate | 29.3% | 68.3%-39.1pp | 76.5%-47.2pp | 69.5%-40.2pp |
| Annual return | 11.52% | 43.62%-32.1pp | 176.29%-164.8pp | 28.90%-17.4pp |
| Employer contribution / active EE | $715 | $2,392-70.1% | $3,680-80.6% | $2,042-65.0% |
| Participant deferral / active EE | $1,567 | $2,766-43.4% | $3,897-59.8% | $3,169-50.6% |
| Admin fee / account holder | $8 | $556-98.6% | $5,194-99.8% | $479-98.3% |