<100 participants · Defined Contribution Retirement Plan Benchmarks

Plan-size benchmark across all industries and states. Sourced from 65,240 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 65,240
Total assets: $175.5B
Total participants: 649,205
Median expense ratio: 2.25%
Median employer contribution per active participant: $6,466
Median account balance: $139,075
3-year asset growth (2022–2024): +28.8%

Expense ratio distribution

25th percentile: 0.31%
Median: 2.25%
75th percentile: 6.67%

Where the fees go (average mix)

Admin / Recordkeeping: 15.5%
Investment Management: 1.6%
Audit: 0.4%
Legal: 0.1%

Employer contribution generosity

Median per active participant: $6,466
Plans with $0 employer match: 26,414 (40.5%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	62,362	$136.3B	563,303	2.49%	$6,428
2023	67,899	$166.4B	669,039	1.79%	$6,342
2024	65,240	$175.5B	649,205	2.25%	$6,466

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "<100 participants · Defined Contribution" includes 65,240 plans 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-dc.