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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 | $35,223 | $53,412-34.1% | $68,509-48.6% | $52,331-32.7% |
| Participation rate | 23.9% | 71.7%-47.8pp | 74.7%-50.9pp | 68.1%-44.2pp |
| Annual return | -3.29% | 3.42%-6.7pp | 8.27%-11.6pp | 4.54%-7.8pp |
| Employer contribution / active EE | $0 | $1,607-100.0% | $2,278-100.0% | $1,882-100.0% |
| Participant deferral / active EE | $1,228 | $2,688-54.3% | $3,382-63.7% | $3,022-59.4% |
| Admin fee / account holder | $79 | $461-82.9% | $5,275-98.5% | $592-86.7% |