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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Annual investment return is in the bottom quintile of the peer cohort.
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 | $51,328 | $51,466-0.3% | $78,778-34.8% | $62,293-17.6% |
| Participation rate | 64.2% | 59.8%+4.4pp | 69.2%-5.0pp | 69.5%-5.3pp |
| Annual return | 9.82% | 19.96%-10.1pp | 35.62%-25.8pp | 28.90%-19.1pp |
| Employer contribution / active EE | $1,200 | $827+45.0% | $1,986-39.6% | $2,042-41.3% |
| Participant deferral / active EE | $4,024 | $2,147+87.4% | $2,958+36.0% | $3,169+27.0% |
| Admin fee / account holder | $6 | $489-98.7% | $5,134-99.9% | $479-98.7% |