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

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Employer Match

Offering an employer matching contribution in defined contribution plans can incentivize employee participation. Match eligibility periods and vesting schedules that favor plan participants can be further incentives and can be used for employee attraction, depending on plan sponsor goals. The 2026 DC Survey: Plan Benchmarking report shows that 59.1% of DC plan sponsors tie match eligibility to plan eligibility, and 25.4% of DC Survey respondents reported that participants are immediately 100% vested. —RM

When Participants Are Eligible for Match

Immediately once eligible for plan

59.1%

Eligible participants must wait up to 1 year

14.4%

Eligible participants must wait 1 year or more

9.5%

Unsure

16.9%

When Participants Are 100% Vested

Immediately upon enrollment

25.4%

1 year or less

3.1%

2 years

5.3%

3 years

8.5%

4 years

3.4%

5 years

11.6%

More than 5 years

17.6%

Unsure

25.0%

Matching Contributions Vesting Schedule

Cliff – 100% vested at a designated time of service

26.9%

Graded – Vested in increasing amounts over time

45.2%

Unsure

27.9%

Percentage of Active Participants Taking Full Advantage of the Maximum Employer Match

≥90%

16.3%

≥75%

16.9%

>50% – <75%

10.5%

>25% – <50%

5.6%

10% – 25%

1.8%

<10%

1.3%

Unsure

47.6%

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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