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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).
Form 5500 reported a failure to timely transmit participant contributions (Schedule H line 4a).
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 | $31,267 | $55,122-43.3% | $104,614-70.1% | $73,493-57.5% |
| Participation rate | 96.9% | 67.7%+29.2pp | 74.1%+22.8pp | 70.7%+26.2pp |
| Annual return | 11.33% | 24.77%-13.4pp | 340.56%-329.2pp | 28.51%-17.2pp |
| Employer contribution / active EE | $1,238 | $1,464-15.4% | $2,681-53.8% | $2,270-45.4% |
| Participant deferral / active EE | $3,857 | $2,919+32.1% | $3,739+3.1% | $3,740+3.1% |
| Admin fee / account holder | $124 | $423-70.7% | $6,464-98.1% | $513-75.9% |