Cosm Inc. 401(k) Review & Grade
Cosm Inc. 401(k) Plan
Dallas, TXManufacturing536 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$4,159Employer $ per active participant
$6,184Employee $ saved per active participant
0.22%Direct admin cost, % of plan assets
$49.4MNet plan assets, end of year
$51,194Average balance per account
Score breakdown
- Employer generosity38.2 / 5076th percentile for employer $ per participant
- Low cost12.8 / 2551th percentile for low admin cost vs. same-size plans
- Employee saving9.9 / 1566th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-10 pts1 issue reported on the filing
Total score54 / 100 · Grade C
This plan vs. peers
Peers: Manufacturing plans with 500–2,499 active participants (2,376 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 76th |
| Lower admin cost | 51th |
| Employee saving | 66th |
| Peers that auto-enroll | 59% |
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Red flags from the filing
Late deposits: the filing says some employee contributions were not sent to the plan on time ($64,387 reported). That's money taken from paychecks that sat with the employer longer than the law allows.
What to do if you're in this plan
- Cosm put in about $4,159 per active participant, more than the typical peer ($2,320). Contribute at least enough to collect the full match. Skipping it leaves part of your pay on the table.
- The filing shows total dollars, not the match formula. Ask HR for the Summary Plan Description so you know the exact match and vesting schedule.
- Fund expense ratios aren't in the filing. Look them up in your 404(a)(5) fee disclosure and favor low-cost index or target-date funds.
- The plan reported late deposits of employee contributions. Compare your pay stubs with your account statements, and contact the plan administrator if money shows up late.
- Changing jobs? You can usually leave the money in the plan, move it to your new employer's plan, or roll it into an IRA. Don't cash out: you'd owe taxes and possibly a 10% penalty.
The raw numbers from the filing
| Employer contributions | $2,229,276 |
| Participant (employee) contributions | $3,314,620 |
| Other contributions (incl. rollovers in) | $585,291 |
| Administrative expenses paid from the plan | $103,198 |
| Other admin expenses | $103,198 |
| Benefits paid out | $6,336,554 |
| Net assets, start / end of year | $43.6M / $49.4M |
| Active participants, start / end of year | 252 / 820 |
| Participants with account balances | 965 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Tanner LLC |
Largest service providers (Schedule C)
| The Vanguard Group, Inc. | $62,303 reported compensation |
| Sage View Advisory Group | $41,345 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251013161516NAL0000820691001, received 2025-10-13, EIN 84-4733652, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.