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Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
Annual investment return is in the bottom quintile of the peer cohort.
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).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $2,088 | $23,330-91.1% | $64,489-96.8% | $82,448-97.5% |
| Participation rate | 65.6% | 68.3%-2.7pp | 67.7%-2.1pp | 68.1%-2.4pp |
| Annual return | -11.88% | 83.66%-95.5pp | 55.03%-66.9pp | 41.64%-53.5pp |
| Employer contribution / active EE | $249 | $824-69.8% | $1,523-83.6% | $2,551-90.2% |
| Participant deferral / active EE | $1,086 | $1,707-36.4% | $2,778-60.9% | $4,139-73.8% |
| Admin fee / account holder | $13 | $2,946-99.6% | $4,260-99.7% | $7,234-99.8% |