Pcaob 401(k) Review & Grade
Public Company Accounting Oversight Board Investment & Savings Plan
Washington, DCPublic Administration924 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$14,658Employer $ per active participant
$22,864Employee $ saved per active participant
0.01%Direct admin cost, % of plan assets
$584.3MNet plan assets, end of year
$502,446Average balance per account
Score breakdown
- Employer generosity49.4 / 5099th percentile for employer $ per participant
- Low cost24.3 / 2597th percentile for low admin cost vs. same-size plans
- Employee saving15.0 / 15100th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score89 / 100 · Grade A
This plan vs. peers
Peers: all industries, plans with 500–2,499 active participants (fewer than 30 industry peers) (10,919 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 99th |
| Lower admin cost | 97th |
| Employee saving | 100th |
| Peers that auto-enroll | 47% |
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Red flags from the filing
Corrective distributions: the plan refunded $3,958 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Pcaob put in about $14,658 per active participant, more than the typical peer ($1,749). 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.
- 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 | $13,551,474 |
| Participant (employee) contributions | $21,137,665 |
| Other contributions (incl. rollovers in) | $7,324,338 |
| Administrative expenses paid from the plan | $69,844 |
| Contract administrator fees | $1,800 |
| Benefits paid out | $20,418,517 |
| Net assets, start / end of year | $486.7M / $584.3M |
| Active participants, start / end of year | 916 / 933 |
| Participants with account balances | 1,163 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Councilor, Buchanan & Mitchell, P.C |
Largest service providers (Schedule C)
| Fidelity Investments Institutional | $69,844 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20250730172704NAL0004426081001, received 2025-07-30, EIN 74-3073065, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.