National Rural Electric Cooperative Association 401(k) Pension Plan

• Compliance

  Failed to transmit contributions

  Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).

  Schedule H, line 4a
• Opportunity

  High fees

  Administrative expenses exceed $300 per participant per year - possible fee-review opportunity. (Recordkeeping / audit / legal; excludes investment management.)

  Schedule H, line 2i
• Opportunity

  Few collective trusts

  0% of fund dollars in collective trusts, which often cost less than the same strategy as a mutual fund.

  Schedule H, line 4i

Industry

any (size+type match)

Plan type

Defined contribution

Participants

>=10,000

Cohort

1,247 peers

Snapshot

2025

Covers 71,410 large plans that list their funds in their annual filing. Updated Nov 6, 2026. Shares describe these plans, not the whole market.

• 2C
  Money purchase plan

  Money purchase pension plan other than a target benefit plan.
• 2E
  Profit-sharing

  Profit-sharing plan.
• 2F
  ERISA section 404(c) plan

  This plan or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1 (shifting investment responsibility to participants).
• 2G
  Total participant-directed account plan

  Participants have the opportunity to direct the investment of all of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.
• 2J
  Code section 401(k) feature

  Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.
• 2K
  Code section 401(m) arrangement

  Employee contributions are allocated to separate accounts under the plan or employer contributions are based in whole or in part on employee deferrals or contributions to the plan. Not applicable to 401(k) plans with only QNECs and/or QMACs or to 403(b)(1) 403(b)(7) or 408 arrangements.
• 2R
  Participant-directed brokerage accounts

  Participant-directed brokerage accounts provided as an investment option under the plan.
• 2T
  Default investment account

  Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.
• 3F
  Leased employees

  Plan sponsor(s) received services of leased employees as defined in Code section 414(n) during the plan year.
• 3H
  Controlled group member

  Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b) (c) or (m)).

This is a legacy paper filing. The plan administrator and contact details are only in the original filing. We have not converted them into data fields.