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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.
Assets per participant exceed $250,000 - top-decile high-value plan.
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 | $311,172 | $66,764+366.1% | $88,497+251.6% | $62,881+394.9% |
| Participation rate | 97.2% | 77.3%+19.9pp | 82.4%+14.8pp | 69.3%+27.9pp |
| Annual return | 9.68% | 10.37%-0.7pp | 7.63%+2.1pp | 20.14%-10.5pp |
| Employer contribution / active EE | $15,462 | $3,077+402.5% | $4,036+283.1% | $2,281+577.9% |
| Participant deferral / active EE | $16,120 | $3,976+305.4% | $4,899+229.0% | $3,203+403.3% |
| Admin fee / account holder | $9 | $4,668-99.8% | $6,220-99.9% | $4,296-99.8% |