Plan-size band · total participants at plan year end
Plans with 100 to 249 participants
The same-size peer group used on every plan page in this band.
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances.
For plan year 2024, 26,026 retirement plans with 100 to 249 participants with 100 or more participants filed Form 5500: 24,836 defined contribution and 1,190 defined benefit. They reported 4,490,642 participant records and $358.4B in net assets, counting every plan on the form.
The median defined contribution plan held $60,129 per participant, above the national median of $53,031, and its employer put in $2,445 per active participant (national: $2,174). Among plans reporting Schedule C compensation the median was $194 per participant against $123 nationally.
Employers contributed $11.1B and participants $15.6B during the year, and the plans paid out $35.2B in benefits.
In 2009 the same group numbered 37,186 plans with $174.2B; by 2024 it was 26,026 plans (down 30%) and $358.4B (up 106%). From plan year 2023 the 100-participant line counts participants with account balances, which moved many plans to the short form.
Medians compared with all US plans
| Median plan, plan year 2024 | Band: DC | US: DC | Band: DB | US: DB |
|---|---|---|---|---|
| Net assets per participant | $60,129 | $53,031 | $80,714 | $86,234 |
| Employer contributions per active participant | $2,445 | $2,174 | $10,054 | $10,244 |
| Schedule C compensation per participant | $194 | $123 | $451 | $344 |
| Schedule C compensation, share of net assets | 0.32% | 0.26% | 0.52% | 0.42% |
| Administrative expenses per participant | $176 | $116 | $583 | $527 |
Medians across plans with 100 or more participants (22,240 DC and 1,159 DB plans with a Schedule H here). Fee medians cover plans reporting an amount. DC: defined contribution, such as 401(k) and 403(b). DB: defined benefit pension.
Distribution of DC plans
| Measure | 25th percentile | Median | 75th percentile | Plans |
|---|---|---|---|---|
| Net assets per participant | $32,531 | $60,129 | $105,741 | 22,240 |
| Employer contributions per active participant | $1,250 | $2,445 | $4,401 | 21,129 |
| Schedule C compensation per participant | $79.76 | $194 | $331 | 19,716 |
| Administrative expenses per participant | $53.32 | $176 | $310 | 21,400 |
Trend by plan year
| Plan year | Plans 100+ | Participants | Net assets | Employer contributions | Participant contributions | Median DC assets / participant | Median DC Sch. C / participant |
|---|---|---|---|---|---|---|---|
| 2025partial | 4,535 | 738,974 | $59.9B | $1.59B | $2.62B | $76,289 | $231 |
| 2024 | 26,026 | 4,490,642 | $358.4B | $11.1B | $15.6B | $60,129 | $194 |
| 2023 | 26,796 | 4,616,685 | $334.0B | $10.8B | $15.3B | $53,014 | $165 |
| 2022 | 35,054 | 5,877,458 | $324.6B | $11.2B | $16.8B | $35,449 | $135 |
| 2021 | 35,157 | 5,858,811 | $397.6B | $10.7B | $16.0B | $43,266 | $142 |
| 2020 | 35,569 | 5,909,306 | $369.8B | $10.4B | $15.3B | $39,861 | $120 |
| 2019 | 34,601 | 5,777,107 | $321.1B | $10.2B | $14.2B | $35,516 | $107 |
| 2018 | 33,870 | 5,656,590 | $274.8B | $9.51B | $13.3B | $30,907 | $97.90 |
| 2017 | 33,938 | 5,647,592 | $294.0B | $9.36B | $12.6B | $33,474 | $83.00 |
| 2016 | 33,551 | 5,570,958 | $261.4B | $9.05B | $12.0B | $30,079 | $68.94 |
| 2015 | 33,369 | 5,531,041 | $243.8B | $8.60B | $11.5B | $28,620 | $61.72 |
| 2014 | 33,477 | 5,530,100 | $250.8B | $8.28B | $10.8B | $29,738 | $57.08 |
| 2013 | 33,404 | 5,501,674 | $241.8B | $7.93B | $10.3B | $29,035 | $49.43 |
| 2012 | 33,659 | 5,524,373 | $211.5B | $7.87B | $9.93B | $25,396 | $51.01 |
| 2011 | 34,153 | 5,583,822 | $192.1B | $7.58B | $9.57B | $23,083 | $51.93 |
| 2010 | 35,163 | 5,699,260 | $195.0B | $7.29B | $9.37B | $23,265 | $50.63 |
| 2009 | 37,186 | 5,989,906 | $174.2B | $7.11B | $9.40B | $20,179 | $43.83 |
Plan year is the year in which the plan year began. The drop in large plans from 2023 follows a rule change: the 100-participant line now counts participants with account balances, so many plans moved to the short form.
Provider share
Service provider organisations named most often on the Schedule C of the 26,193 plans on this page's list, by number of plans. A plan usually names several providers.
Largest plans
The 50 largest by participants of 26,193 plans with a page on this site.
| Plan | Sponsor | State | Type | Participants | Net assets | Per participant | Employer / active | Sch. C / participant |
|---|---|---|---|---|---|---|---|---|
| SKB 401(k) Plan | SKB | CA | DC | 249 | $3.1M | $12,475 | — | $2.11 |
| Community Specialists Corporation Profit Sharing Plan | Community Specialists Corporation | PA | DC | 249 | $2.8M | $11,106 | $490 | — |
| New England Life Flight, Inc. DBA Boston Medflight 401(k) Plan | New England Life Flight, Inc. DBA Boston Medflight | MA | DC | 249 | $34.4M | $138,292 | $4,470 | $279 |
| Pacific Coast Sales and Service, Inc. 401(k) Plan | Pacific Coast Sales and Service, Inc. | CA | DC | 249 | $19.7M | $78,921 | $2,416 | $318 |
| The Pegasus School DC Retirement Plan | The Pegasus School | CA | DC | 249 | $30.0M | $120,304 | $5,720 | $110 |
| Tri-Star Airport Handling Services 401(k) Plan | Tri-Star Airport Handling Services | FL | DC | 249 | $138K | $555 | $234 | — |
| South Shore Elder Services, Inc. Profit Sharing Plan | South Shore Elder Services, Inc. | MA | DC | 249 | $8.6M | $34,653 | $1,489 | $347 |
| Orange County Bancorp Inc. 401(K)PLAN | Orange County Bancorp Inc. | NY | DC | 249 | $31.7M | $127,424 | $4,830 | $114 |
| Natureworks LLC 401(k) Plan | Natureworks LLC | MN | DC | 249 | $79.5M | $319,092 | $10,539 | $167 |
| Tam International, Inc. Defined Benefit Pension Plan | Tam International, Inc. | TX | DB | 249 | $24.2M | $97,102 | — | — |
| Orthopaedic Associates, P.A. Profit Sharing 401(k) Plan and Trust | Orthopaedic Associates, P.A. | FL | DC | 249 | $17.1M | $68,858 | — | $377 |
| S & H Systems 401(k) Plan | S & H Systems, Inc. | AR | DC | 249 | $9.9M | $39,716 | $3,673 | $225 |
| Foundation Source 401(k) Plan | Foundation Source Philanthropic Services, Inc. | CT | DC | 249 | $15.9M | $63,858 | $730 | $298 |
| Cobb Mechanical Contractors, Inc. 401 (K) & Profit Sharing Plan | Cobb Mechanical Contractors, Inc. | CO | DC | 249 | $31.0M | $124,403 | $1,002 | $80.90 |
| Feedmore of Western New York, Inc. Safe Harbor 403(b) Thrift Plan | Feedmore of Western New York, | NY | DC | 249 | $6.2M | $24,706 | $1,535 | $109 |
| Matter Brothers Furniture 401(k) Plan | Stewart's Sleep Center, Inc. | FL | DC | 249 | $4.8M | $19,152 | $439 | $124 |
| 403(b) Thrift Plan for Employees of Change, Incorporated | Change, Incorporated | WV | DC | 249 | $7.4M | $29,906 | $1,037 | $6.06 |
| Allen, Allen, Allen & Allen Retirement Savings Plan | Allen, Allen, Allen & Allen Corporation | VA | DC | 249 | $60.6M | $243,529 | $7,912 | $247 |
| Advanced Medical Imaging, LLC 401(k) Profit Sharing Plan | Advanced Medical Imaging, LLC | NE | DC | 249 | $17.0M | $68,188 | $4,370 | $219 |
| World Wide Professional Soluti 401(k) Profit Sharing Plan & Trust | World Wide Professional Soluti | NY | DC | 249 | $5.1M | $20,322 | $3,006 | $25.74 |
| B & D Industries, Inc. 401(k) Profit Sharing Plan | B & D Industries, Inc. | NM | DC | 249 | $15.7M | $63,009 | $5,412 | $351 |
| Amended Employees' Pension and Investment Plan of the Hunt Corporation and Related Companies | Aecom | TX | DB | 249 | $8.4M | $33,753 | $4,193 | $1,126 |
| IBEW Local 840 Pension Fund | IBEW Local 840 Pension Fund Board of Trustees | NY | DB | 249 | $31.0M | $124,650 | $17,142 | $1,125 |
| Fun Spot of Florida, Inc. 401(k) | Fun Spot of Florida, Inc. | FL | DC | 249 | $4.0M | $16,078 | $779 | $65.24 |
| Hess Services Retirement Plan | Hess Services, Inc. | KS | DC | 249 | $5.7M | $22,726 | $588 | $179 |
| Connecticut Junior Republic Association, Inc. Deferred Compensation Thrift Plan | CT Junior Republic Association Inc. | CT | DC | 249 | $22.5M | $90,304 | $1,666 | $21.64 |
| Vaso Corporation 401(k) Profit Sharing Plan & Trust | Vaso Corporation | NY | DC | 249 | $16.2M | $65,253 | $1,587 | $151 |
| Procaccianti Companies, Inc. 401(k) Plan | TPG Companies, Inc. | RI | DC | 249 | $28.4M | $114,131 | $885 | $158 |
| The Restated Thrift/profit Sharing Plan for Cooperatives | Five Star Cooperative | IA | DC | 249 | $14.0M | $56,311 | — | $70.69 |
| YWCA Seattle King County Snohomish County 403(b) Plan | YWCA of Seattle-King County-Snohomish County | WA | DC | 249 | $3.4M | $13,797 | — | $18.87 |
| Arrow Tru-Line, Inc. 401(k) Profit Sharing Plan and Trust | Arrow Tru-Line, Inc. | OH | DC | 249 | $21.2M | $85,264 | $2,883 | $346 |
| Sinai Special Needs Institute 403(b) Plan | Sinai, Special Needs Institute | NJ | DC | 249 | $13.3M | $53,364 | $1,706 | $183 |
| Studies Weekly 401(k) Plan | Studies Weekly, Inc. | UT | DC | 249 | $8.5M | $34,115 | $2,106 | — |
| Kik Custom Products Pension Plan | Kik International LLC | GA | DB | 249 | $15.5M | $62,220 | — | $204 |
| Jerrys Automotive Group 401 K Profit Sharing Plan | Jerrys Ford Sales, Inc. | VA | DC | 249 | $10.9M | $43,658 | $1,335 | $203 |
| The Knox Company Retirement Savings Plan | Knox Associates, Inc. | AZ | DC | 249 | $21.2M | $85,039 | $4,049 | $248 |
| The Hideaway Club 401(k) Plan | The Hideaway Club Staffing, LLC | CA | DC | 249 | $2.4M | $9,730 | $596 | $18.22 |
| Tax Deferred Savings & Profit Sharing Plan of Specialty Steel Treating, Inc. | Specialty Steel Treating, Inc. | MI | DC | 249 | $22.4M | $90,042 | $894 | $285 |
| Nonin Medical 401(k) Plan | Nonin Medical, Inc. | MN | DC | 249 | $26.2M | $105,372 | $3,191 | $270 |
| Integral Federal, Inc. 401(k) Retirement Plan | Integral Federal, Inc. | VA | DC | 249 | $17.7M | $71,190 | $2,996 | $218 |
| Aging and In-Home Services of Northeast Indiana Inc. Retirement Plan | Aging and In-Home Services of Northeast Indiana Inc. | IN | DC | 249 | $7.2M | $29,054 | $1,545 | $22.06 |
| Indy Connection Electrical Contractors 401(k) Plan | Indy Connection Electrical Contractors | IN | DC | 249 | $2.2M | $8,852 | $1,353 | — |
| Dibuduo & Defendis 401(k) Profit Sharing Plan | Dibuduo & Defendis Insurance Brokers, LLC | CA | DC | 249 | $22.6M | $90,777 | $1,716 | $58.50 |
| S. B. Cox, Inc. Profit Sharing Plan | S. B. Cox, Inc. | VA | DC | 249 | $12.6M | $50,472 | $3,737 | $40.13 |
| Potter Anderson & Corroon LLP Retirement Plan | Potter Anderson & Corroon LLP | DE | DC | 249 | $152M | $611,091 | $18,684 | $112 |
| MD2 International, LLC Retirement Trust | MD2 International, LLC | WA | DC | 249 | $44.0M | $176,875 | $13,817 | $718 |
| Merrill Farms, LLC Retirement Plan & Trust | Merrill Farms, LLC | CA | DC | 249 | $16.8M | $67,350 | $1,576 | $62.71 |
| Kellogg Supply, Inc. 401(k) Plan | Kellogg Supply, Inc. | CA | DC | 249 | $28.2M | $113,327 | $2,965 | $337 |
| H.F. Lenz Company 401(k) and Profit Sharing Plan | H.F. Lenz Company | PA | DC | 249 | $55.9M | $224,337 | $4,903 | $483 |
| Genevive Retirement Plan | Genevive | MN | DC | 249 | $48.4M | $194,211 | $9,109 | $393 |
By state
Questions and answers
How many retirement plans are there with 100 to 249 participants?
26,026 plans with 100 or more participants filed Form 5500 for plan year 2024, out of 26,026 pension plans on the full form. Smaller plans file Form 5500-SF and are counted separately where shown.
What is the typical 401(k) balance with 100 to 249 participants?
The median defined contribution plan reported $60,129 in net assets per participant (middle half of plans: $32,531 to $105,741); nationally it was $53,031. This is a plan-level average that includes former employees, not a typical person's balance.
What do employers contribute with 100 to 249 participants?
The median defined contribution plan received $2,445 in employer contributions per active participant, against $2,174 nationally. Plans with no employer contribution are included at zero.
What are average 401(k) fees with 100 to 249 participants?
Among defined contribution plans that report any Schedule C compensation, the median was $194 per participant and 0.32% of net assets (nationally $123 and 0.26%). Schedule C leaves out fund expense ratios and fees the employer pays, so it understates total cost.
Where does this come from?
Form 5500 annual reports in the EBSA research files, with filings received through 24 Aug 2026. Medians are computed by this site across plans with 100 or more participants.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files, public domain, with filings received through 24 Aug 2026. Bands use total participants at plan year end (Form 5500 line 6f). See the methodology.