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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
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 | $51,804 | $42,546+21.8% | $71,796-27.8% | $55,167-6.1% |
| Participation rate | 60.5% | 59.1%+1.3pp | 69.1%-8.7pp | 69.0%-8.5pp |
| Annual return | 9.29% | 12.36%-3.1pp | 78.04%-68.7pp | 169.23%-159.9pp |
| Employer contribution / active EE | $736 | $803-8.3% | $1,924-61.7% | $1,963-62.5% |
| Participant deferral / active EE | $2,537 | $2,064+22.9% | $2,794-9.2% | $3,054-16.9% |
| Admin fee / account holder | $10 | $650-98.5% | $4,815-99.8% | $504-98.0% |