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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Employer contribution per participant 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).
Plan reported corrective distributions (failed ADP/ACP testing).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $22,571 | $49,471-54.4% | $79,583-71.6% | $66,949-66.3% |
| Participation rate | 31.6% | 61.4%-29.8pp | 69.5%-37.9pp | 69.8%-38.2pp |
| Annual return | -12.58% | 84.30%-96.9pp | 0.16%-12.7pp | 1.57%-14.2pp |
| Employer contribution / active EE | $172 | $1,266-86.4% | $2,414-92.9% | $2,545-93.2% |
| Participant deferral / active EE | $2,027 | $3,160-35.9% | $3,986-49.1% | $4,239-52.2% |
| Admin fee / account holder | $20 | $595-96.6% | $6,835-99.7% | $594-96.6% |