NAICS 457 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 4 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 4
Total assets: $7.3M
Total participants: 29
Median expense ratio: 2.49%
Median employer contribution per active participant: $5,323
Median account balance: $182,978
3-year asset growth (2022–2024): +15.5%

Expense ratio distribution

25th percentile: 2.49%
Median: 2.49%
75th percentile: 2.49%

Where the fees go (average mix)

Admin / Recordkeeping: 0.0%
Investment Management: 0.0%
Audit: 0.0%
Legal: 0.0%

Employer contribution generosity

Median per active participant: $5,323
Plans with $0 employer match: 2 (50.0%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	4	$6.4M	26	—	$5,482
2023	4	$7.2M	28	—	$5,213
2024	4	$7.3M	29	2.49%	$5,323

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 457" includes 4 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/industry/457.