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Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
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 | $15,560 | $55,453-71.9% | $170,435-90.9% | $62,293-75.0% |
| Participation rate | 73.8% | 66.4%+7.5pp | 83.6%-9.8pp | 69.5%+4.3pp |
| Annual return | 13.71% | 21.38%-7.7pp | 205.94%-192.2pp | 28.90%-15.2pp |
| Employer contribution / active EE | $715 | $2,164-66.9% | $5,432-86.8% | $2,042-65.0% |
| Participant deferral / active EE | $1,535 | $2,303-33.3% | $4,939-68.9% | $3,169-51.6% |
| Admin fee / account holder | $17 | $455-96.2% | $13,881-99.9% | $479-96.4% |