<100 participants · 403(b) Retirement Plan Benchmarks

Plan-size benchmark across all industries and states. Sourced from 9,432 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 9,432
Total assets: $28.2B
Total participants: 263,248
Median expense ratio: 0.12%
Median employer contribution per active participant: $2,378
Median account balance: $63,409
3-year asset growth (2024–2024): —

Expense ratio distribution

25th percentile: 0.03%
Median: 0.12%
75th percentile: 0.28%

Where the fees go (average mix)

Admin / Recordkeeping: 72.4%
Investment Management: 21.9%
Audit: 4.4%
Legal: 0.3%

Employer contribution generosity

Median per active participant: $2,378
Plans with $0 employer match: —

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2024	9,432	$28.2B	263,248	0.12%	$2,378

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "<100 participants · 403(b)" is served from the accepted-generation projection for plan year 2024. Medians use percentile_cont over reported values; zero/null values are excluded from rate-style metrics.

Citation: PlanProvider.Pro, Form 5500 Benchmarks 2024. Free for editorial use with attribution + link to https://planprovider.pro/benchmarks/plan-size/lt_100-403b.