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Administrative expenses exceed $300 per participant per year - possible fee-review opportunity. (Recordkeeping / audit / legal; excludes investment management.)
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 | $168,559 | $55,453+204.0% | $170,439-1.1% | $62,293+170.6% |
| Participation rate | 100.0% | 66.4%+33.6pp | 83.6%+16.4pp | 69.5%+30.5pp |
| Annual return | 24.14% | 21.38%+2.8pp | 205.94%-181.8pp | 28.90%-4.8pp |
| Employer contribution / active EE | $8,800 | $2,164+306.7% | $5,433+62.0% | $2,042+330.9% |
| Participant deferral / active EE | $5,288 | $2,303+129.6% | $4,939+7.0% | $3,169+66.8% |
| Admin fee / account holder | $399 | $455-12.4% | $13,881-97.1% | $479-16.8% |