Sponsor / Plan	State	Type	Assets	Participants
JPMORGAN CHASE BANK, NATIONAL ASSOCIATION JPMORGAN CHASE 401(K) SAVINGS PLAN	NJ	ESOP	$52.9B	300,272
STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY STATE FARM INSURANCE COMPANIES RETIREMENT PLAN FOR UNITED STATES EMPLOYEES	IL	Traditional DB	$37.7B	114,467
FMR LLC FIDELITY RETIREMENT SAVINGS PLAN	MA	401(k)	$34.2B	93,003
BOARD OF TRUSTEES OF THE CPF OF THE IUOE AND PARTICIPATING EMPLOYERS CENTRAL PENSION FUND OF THE IUOE & PARTICIPATING EMPLOYERS	DC	Traditional DB	$27.4B	233,478
CITIGROUP INC. CITI RETIREMENT SAVINGS PLAN	CT	ESOP	$26.9B	117,332
MORGAN STANLEY DOMESTIC HOLDINGS, LLC MORGAN STANLEY 401(K) PLAN	NY	ESOP	$22.2B	80,789
STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY STATE FARM 401(K) SAVINGS PLAN	IL	401(k)	$19.0B	101,896
JPMORGAN CHASE BANK, NATIONAL ASSOCIATION JPMORGAN CHASE RETIREMENT PLAN	NJ	Cash balance	$16.1B	202,919
TRUIST FINANCIAL CORPORATION TRUIST FINANCIAL CORPORATION PENSION PLAN	NC	Traditional DB	$15.9B	92,388
THE CIGNA GROUP THE CIGNA GROUP 401(K) PLAN	PA	ESOP	$14.2B	91,385
THE VANGUARD GROUP, INC. THE VANGUARD RETIREMENT AND SAVINGS PLAN	PA	401(k)	$13.2B	27,896
U.S. BANCORP U.S. BANK 401(K) SAVINGS PLAN	MN	ESOP	$13.0B	85,667
THE GOLDMAN SACHS GROUP, INC. THE GOLDMAN SACHS 401(K) PLAN	NY	401(k)	$12.8B	49,526
UNITED SERVICES AUTOMOBILE ASSOCIATION USAA RETIREMENT SAVINGS PLAN	TX	401(k)	$12.4B	53,184
THE PROGRESSIVE CORPORATION & ITS PARTICIPATING SUBSIDIARIES THE PROGRESSIVE 401(K) PLAN	OH	ESOP	$12.4B	77,919
EDWARD D. JONES & CO., L.P. EDWARD D. JONES & CO. PROFIT SHARING AND 401(K) PLAN	MO	401(k)	$12.4B	58,392
ATH HOLDING COMPANY, LLC ELEVANCE HEALTH 401(K) PLAN	IN	ESOP	$12.1B	94,427
THE PRUDENTIAL INSURANCE COMPANY OF AMERICA THE PRUDENTIAL MERGED RETIREMENT PLAN	NJ	Cash balance	$12.0B	44,305
LIBERTY MUTUAL GROUP INC. LIBERTY MUTUAL 401(K) PLAN	MA	401(k)	$11.4B	49,659
THE PRUDENTIAL INSURANCE COMPANY OF AMERICA THE PRUDENTIAL EMPLOYEE SAVINGS PLAN	NJ	ESOP	$10.7B	38,003

Prospect-flag prevalence

% of plans tripped

High admin fee per participant29,46454.7%Insufficient fidelity bond13,30924.7%Low participant contribution12,51523.2%Low employer contribution11,25920.9%Very high assets per participant10,57719.6%Low assets per participant10,56419.6%Low return (bottom quintile)9,64417.9%Low participation rate (<70%)8,12715.1%Corrective distributions1,0582.0%Failed to transmit contributions7251.3%High retiree share (>=25%)6211.2%Crossed 100 balance-holders2990.6%High cash allocation (>10%)1620.3%Failed to provide benefit690.1%Recently terminated plan130.0%Loss from fraud or dishonesty20.0%