2025
DC Survey: Plan Benchmarking

Sponsors can use the report to compare their plan features and governance with peers’, for self-assessment and self-improvement.

Survey

Survey

Contributions

According to the 2025 PLANSPONSOR DC Survey: Plan Benchmarking report, more than six in 10 plan sponsors (63%) responded that they match employee deferrals, while nearly half (49%) said they make a nonelective or profit-sharing contribution. Some said they make nonelective or profit-sharing contributions to improve employees’ financial and retirement security, and some said they adopted a safe harbor plan design to avoid nondiscrimination testing, which requires a nonelective contribution. Sean Kelly, vice president, financial adviser, with Heffernan Financial Services, says, in his experience, the type of plan sponsor influences the choice of contribution more than does the size. “Nonelective contributions are more prevalent among our nonprofit clients, and, whereas matching is more common in general, it is much more in common in the for-profit space,” he says. —RM

Offers Nonelective or Profit-Sharing Contributions

Yes
49%
No
30%
Unsure
21%

Profit-Sharing / Nonmatching Structure

“Pro-rata” profit-sharing plan
7%
“New comparability” profit-sharing plan
4%
“Age-weighted” profit-sharing plan
0%
“Fixed-dollar” profit-sharing plan
1%
Nonelective safe harbor contribution
4%
Other
31%
Unsure
54%

Profit-Sharing / Nonmatching Contribution Rates

<3%
17%
3%
15%
>3% – 5%
19%
>5% – 7%
6%
>7% – 10%
8%
>10%
5%
Other
29%

Offers Matching Contributions

Yes
63%
No
17%
Unsure
20%

2025 PLANSPONSOR DC Survey Plan Benchmarking and Industry Reports

Our 2025 Plan Benchmarking and Industry Reports feature proprietary data collected by PLANSPONSOR in its annual Defined Contribution Survey. The reports highlight various plan design features and outcomes from 6 plan types and 48 industries.

You can leverage the 2025 PLANSPONSOR Reports* to:
  • Build trust with advisers and provide new tools to your staff and network
  • 100+ pages in PDF format
  • Compare plan design with peers and competitors, and improve fiduciary oversight
  • Add value to your clients by posting on your website behind registration

*Subject to usage terms/compliance in licensing agreement.

AVAILABLE FOR PURCHASE NOW!

Contact Rob Reif / 212-217-6906 / robert.reif@issmediasolutions.com