United Parcel Service Company 401(k) Review & Grade
Ups/ibt Local 2727 401(k) Plan
Louisville, KYTransportation & Warehousing1,868 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$3,920Employer $ per active participant
$12,563Employee $ saved per active participant
0.04%Direct admin cost, % of plan assets
$508.1MNet plan assets, end of year
$264,091Average balance per account
Score breakdown
- Employer generosity44.9 / 5090th percentile for employer $ per participant
- Low cost22.9 / 2592th percentile for low admin cost vs. same-size plans
- Employee saving14.7 / 1598th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score83 / 100 · Grade A
This plan vs. peers
Peers: Transportation & Warehousing plans with 500–2,499 active participants (392 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 90th |
| Lower admin cost | 92th |
| Employee saving | 98th |
| Peers that auto-enroll | 37% |
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Red flags from the filing
Corrective distributions: the plan refunded $1,055 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- United Parcel Service put in about $3,920 per active participant, more than the typical peer ($1,070). 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 | $7,324,060 |
| Participant (employee) contributions | $23,473,501 |
| Other contributions (incl. rollovers in) | $2,936,825 |
| Administrative expenses paid from the plan | $169,789 |
| Investment advisory & management fees | $169,789 |
| Benefits paid out | $52,264,785 |
| Net assets, start / end of year | $445.9M / $508.1M |
| Active participants, start / end of year | 1,825 / 1,912 |
| Participants with account balances | 1,924 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Deloitte & Touche, LLP |
Largest service providers (Schedule C)
| Strategic Advisors, Inc. | $179,320 reported compensation |
| Allan Biller and Ass | $17,078 reported compensation |
| Fidelity Inv. Ins. Ops. Co. Inc. | $0 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251015035708NAL0007808130001, received 2025-10-15, EIN 13-1686691, plan #004, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.