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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 | $33,621 | $33,826-0.6% | $88,538-62.0% | $67,579-50.2% |
| Participation rate | 26.6% | 64.6%-38.0pp | 68.7%-42.1pp | 71.3%-44.7pp |
| Annual return | 20.70% | 68.24%-47.5pp | 43.64%-22.9pp | 378.56%-357.9pp |
| Employer contribution / active EE | $110 | $1,232-91.1% | $2,098-94.8% | $2,148-94.9% |
| Participant deferral / active EE | $1,099 | $2,089-47.4% | $2,914-62.3% | $3,539-69.0% |
| Admin fee / account holder | $158 | $134+17.9% | $4,310-96.3% | $142+10.8% |