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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).
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 | $64,151 | $50,175+27.9% | $99,475-35.5% | $65,185-1.6% |
| Participation rate | 30.7% | 68.4%-37.7pp | 73.8%-43.2pp | 70.2%-39.5pp |
| Annual return | 25.98% | 25.36%+0.6pp | 30.72%-4.7pp | 29.38%-3.4pp |
| Employer contribution / active EE | $340 | $1,496-77.3% | $2,540-86.6% | $2,177-84.4% |
| Participant deferral / active EE | $1,242 | $2,748-54.8% | $3,619-65.7% | $3,514-64.6% |
| Admin fee / account holder | $61 | $398-84.7% | $6,252-99.0% | $847-92.8% |