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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
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 | $14,332 | $32,425-55.8% | $74,577-80.8% | $55,167-74.0% |
| Participation rate | 64.5% | 54.0%+10.5pp | 68.1%-3.6pp | 69.0%-4.5pp |
| Annual return | 7.03% | 10.63%-3.6pp | 20.47%-13.4pp | 169.23%-162.2pp |
| Employer contribution / active EE | $408 | $1,043-60.9% | $2,525-83.8% | $1,963-79.2% |
| Participant deferral / active EE | $727 | $1,995-63.5% | $3,458-79.0% | $3,054-76.2% |
| Admin fee / account holder | $120 | $748-83.9% | $4,138-97.1% | $504-76.2% |