100–499 participants · Defined Contribution Retirement Plan Benchmarks

Plan-size benchmark across all industries and states. Sourced from 7,745 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 7,745
Total assets: $210.2B
Total participants: 157,097
Median expense ratio: 0.25%
Median employer contribution per active participant: $3,400
Median account balance: $67,738
3-year asset growth (2022–2024): +43.0%

Expense ratio distribution

25th percentile: 0.07%
Median: 0.25%
75th percentile: 0.55%

Where the fees go (average mix)

Admin / Recordkeeping: 27.4%
Investment Management: 24.4%
Audit: 2.8%
Legal: 0.5%

Employer contribution generosity

Median per active participant: $3,400
Plans with $0 employer match: 2,160 (27.9%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	7,191	$147.0B	117,641	0.29%	$2,991
2023	7,733	$192.3B	150,256	0.25%	$3,303
2024	7,745	$210.2B	157,097	0.25%	$3,400

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "100–499 participants · Defined Contribution" includes 7,745 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/cohort/s_100_499-dc.