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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 declined to express an opinion - usually a 103(a)(3)(C) limited-scope election.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $18,834 | $31,252-39.7% | $75,826-75.2% | $55,725-66.2% |
| Participation rate | 31.4% | 71.3%-39.9pp | 68.2%-36.8pp | 70.9%-39.4pp |
| Annual return | -4.81% | 2.84%-7.7pp | 1914.15%-1919.0pp | 244.93%-249.7pp |
| Employer contribution / active EE | $110 | $1,260-91.3% | $1,913-94.2% | $2,078-94.7% |
| Participant deferral / active EE | $1,102 | $2,258-51.2% | $2,862-61.5% | $3,356-67.2% |
| Admin fee / account holder | $45 | $91-50.4% | $4,726-99.0% | $115-60.6% |