SURVEY | January 29, 2026

2026
DC Survey: Plan Benchmarking

By studying trends in DC retirement program design and governance, sponsors can benchmark and potentially improve their own plans. This year’s report includes a new section on financial wellness programs.

Reported by PLANSPONSOR | Art by Shout

Survey

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Survey

Respondent Profile

Respondents, by Plan Type Offered

401(k)

55.4%

403(b)

5.5%

457

12.5%

ESOP¹/KSOP²

2.3%

Profit-sharing

10.8%

MEP³/PEP⁴

1.0%

Money purchase

1.0%

NQDC⁵

6.3%

SIMPLE⁶/SEP⁷

0.9%

Other

4.4%

¹Employee stock ownership plan.
²ESOP combined with a 401(k).
³Multiple employer plan.
⁴Pooled employer plan.
⁵Nonqualified deferred compensation plan.
⁶Savings incentive match plan for employees.
⁷Simplified employee pension plan.

Respondents, by Industry

Banking/Financial services

2.3%

Building/Construction/Contracting

4.7%

Government (all)

11.4%

Health care (all)

7.7%

Law firms

3.2%

Manufacturing

10.6%

Retail

4.0%

Technology/Telecommunications

4.4%

Wholesale/Distribution

3.5%

All other industries*

48.1%

*36 additional unique industries.

Powerful DC Benchmarking at Your Fingertips —
2026 PLANSPONSOR Industry Reports Now Available

Tap into 125+ pages of PLANSPONSOR’s proprietary DC Survey data, including comprehensive benchmarking tables across 9 plan types and 51 industries. These reports deliver clarity and comparison points that professionals need to evaluate and improve plan design.

Purchase the reports to:

Compare plans by industry and asset size
Equip advisers and internal teams with reliable data
Strengthen strategic planning with industry specific insights
Identify design improvements that enhance participant outcomes

AVAILABLE FOR PURCHASE NOW!

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