Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Employer contribution per participant is in the bottom quintile of the peer cohort.
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 signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $132,644 | $52,884+150.8% | $84,753+56.5% | $55,167+140.4% |
| Participation rate | 44.9% | 67.5%-22.6pp | 76.6%-31.6pp | 69.0%-24.0pp |
| Annual return | 9.01% | 18.03%-9.0pp | 22.78%-13.8pp | 169.23%-160.2pp |
| Employer contribution / active EE | $0 | $2,233-100.0% | $3,574-100.0% | $1,963-100.0% |
| Participant deferral / active EE | $3,145 | $2,644+19.0% | $3,712-15.3% | $3,054+3.0% |
| Admin fee / account holder | $2 | $581-99.7% | $5,333-100.0% | $504-99.7% |