NAICS 327 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 2,765 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 2,765
Total assets: $39.1B
Total participants: 701,605
Median expense ratio: 0.22%
Median employer contribution per active participant: $2,014
Median account balance: $52,684
3-year asset growth (2022–2024): +5.9%

Expense ratio distribution

25th percentile: 0.07%
Median: 0.22%
75th percentile: 0.50%

Where the fees go (average mix)

Admin / Recordkeeping: 40.1%
Investment Management: 45.7%
Audit: 6.0%
Legal: 0.9%

Employer contribution generosity

Median per active participant: $2,014
Plans with $0 employer match: —

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	2,873	$36.9B	747,525	0.38%	—
2023	2,900	$39.6B	757,651	0.27%	—
2024	2,765	$39.1B	701,605	0.22%	$2,014

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 327" 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/industry/327.