SURVEY |

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.

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Plan Types

Given the history of 403(b)s as annuity-based plans and 457 plans often being sponsored by government entities accustomed to providing retirement income via defined benefit plans, these plan types are ahead of the game when it comes to offering retirement income help to participants, according to the 2026 DC Survey: Plan Benchmarking report. Nearly half (46.7%) of 457 plans and nearly one-quarter (24.4%) of 403(b)s offered in-plan retirement income products, compared with only 6.4% of 401(k)s. Additionally, 403(b) plan sponsors were the most likely among plan types to use measures of retirement income or income replacement goals to evaluate their DC plan’s success. —RM

Offers Systematic Withdrawals at Retirement

401(k)
48.5%
403(b)
69.1%
457
73.4%

Offers In-Plan Retirement Income Product/s

401(k)
6.4%
403(b)
24.4%
457
46.7%

Offers Immediate Eligibility Upon Hiring

401(k)
35.3%
403(b)
69.4%
457
51.5%

Offers Participants One-on-One Meetings With Financial Planner / Adviser Outside of the Plan

401(k)
22.5%
403(b)
42.8%
457
59.8%

Using Participation Rate/s to Assess Plan’s Success

401(k)
91.3%
403(b)
89.5%
457
88.0%

Using Average Deferral Rate/s to Assess Plan’s Success

401(k)
64.1%
403(b)
56.5%
457
45.7%

Using ‘% of Participants Meeting Retirement Income Goals’ to Assess Plan’s Success

401(k)
31.7%
403(b)
32.9%
457
31.5%

Using ‘% of Participants Meeting Retirement Income Replacement Ratio Goals’ to Assess Plan’s Success

401(k)
21.3%
403(b)
25.7%
457
20.4%

Using ‘% of Participants Employing Plan Advice Tools/Seminars’ to Assess Plan’s Success

401(k)
30.3%
403(b)
32.9%
457
25.7%

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

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