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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
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 declined to express an opinion - usually a 103(a)(3)(C) limited-scope election.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $48,185 | $46,297+4.1% | $71,671-32.8% | $62,293-22.6% |
| Participation rate | 27.2% | 60.6%-33.5pp | 68.7%-41.6pp | 69.5%-42.3pp |
| Annual return | 13.74% | 22.32%-8.6pp | 20.65%-6.9pp | 28.90%-15.2pp |
| Employer contribution / active EE | $379 | $1,412-73.2% | $2,460-84.6% | $2,042-81.4% |
| Participant deferral / active EE | $1,023 | $2,235-54.2% | $3,438-70.2% | $3,169-67.7% |
| Admin fee / account holder | $231 | $461-49.8% | $5,558-95.8% | $479-51.8% |