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Employer contribution per participant is in the bottom quintile of the peer cohort.
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
Plan reported corrective distributions (failed ADP/ACP testing).
Sponsor crossed the 100-balance-holder threshold in the most recent filing - large-plan audit requirement now applies.
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 | $31,948 | $32,425-1.5% | $74,577-57.2% | $55,167-42.1% |
| Participation rate | 86.2% | 54.0%+32.2pp | 68.1%+18.1pp | 69.0%+17.2pp |
| Annual return | 11.10% | 10.63%+0.5pp | 20.47%-9.4pp | 169.23%-158.1pp |
| Employer contribution / active EE | $58 | $1,043-94.4% | $2,525-97.7% | $1,963-97.0% |
| Participant deferral / active EE | $3,828 | $1,995+91.9% | $3,458+10.7% | $3,054+25.3% |
| Admin fee / account holder | $17 | $748-97.8% | $4,138-99.6% | $504-96.7% |