Covers 60,908 large plans that list their funds in their annual filing. Updated Nov 2, 2026. Shares describe these plans, not the whole market.
Plan features & details
Pension benefit codes2E2J2K3D
Plan features
2E
Profit-sharing
Profit-sharing plan.
2J
Code section 401(k) feature
Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.
2K
Code section 401(m) arrangement
Employee contributions are allocated to separate accounts under the plan or employer contributions are based in whole or in part on employee deferrals or contributions to the plan. Not applicable to 401(k) plans with only QNECs and/or QMACs or to 403(b)(1) 403(b)(7) or 408 arrangements.
3D
Pre-approved pension plan
A master prototype or volume submitter plan that is the subject of a favorable opinion or advisory letter from the IRS.
Opportunity flags
1 tripped
OpportunityLow returns
Annual investment return is in the bottom quintile of the peer cohort.
Audit opinion
Schedule H Part III
Unqualified opinion
The auditor signed off without reservation. This is the cleanest opinion.