Petersen, Inc. Frozen Capital Accumulation Plan

• Opportunity

  Low returns

  Annual investment return is in the bottom quintile of the peer cohort.

  Schedule H, line 2
• Informational

  Wind-down / frozen

  Plan appears closed to new enrollment or frozen - balance-holders far exceed active participants, or the plan reports active distributions with no inflows. Exclude from peer benchmarks.

  Lines 6a and 6g
• Informational

  Recently cancelled plan

  Plan reported a final filing / termination within the last year.

  Part I, line B

Industry

33 - Manufacturing

Plan type

Defined contribution

Participants

<25

Cohort

22,781 peers

Snapshot

2025

Covers 71,410 large plans that list their funds in their annual filing. Updated Nov 6, 2026. Shares describe these plans, not the whole market.

• 2E
  Profit-sharing

  Profit-sharing plan.
• 2K
  Code section 401(m) arrangement

  Employee contributions are allocated to separate accounts under the plan or employer contributions are based in whole or in part on employee deferrals or contributions to the plan. Not applicable to 401(k) plans with only QNECs and/or QMACs or to 403(b)(1) 403(b)(7) or 408 arrangements.
• 2O
  ESOP other than a leveraged ESOP

  Employee stock ownership plan that is not leveraged.
• 2P
  Leveraged ESOP

  Employee stock ownership plan that acquires employer securities with borrowed money or other debt-financing techniques.
• 2Q
  ESOP maintained by an S corporation

  The employer maintaining this ESOP is an S corporation.
• 3I
  Employer securities investment required

  Plan requiring that all or part of employer contributions be invested and held at least for a limited period in employer securities.