Plan Ledger DOL Form 5500 · updated monthly

Denny's, Inc.401(k)

DENNY'S 401(K) PLAN · SPARTANBURG, SC · plan year 2024

Reported admin expense ratio · 2024
0.17%

Peer grade: C · admin costs + employer contributions vs same-size plans · how grading works

Denny's, Inc. reported $146,934 in plan administrative expenses for 2024: 0.17% of average plan assets, above the peer median. Employer contributions averaged $719 per active participant. This ratio covers administrative expenses reported on the plan's Schedule H only; fund-level expense ratios are not included in public structured data — see methodology.

Across the 2 years on file its reported administrative ratio fell from 0.21% to 0.17%. The plan sits in the $50M–$250M size bracket, benchmarked here against 10,352 comparable plans and shown alongside other accommodation & food services employers. By assets it is the 66th-largest of 807 plans among South Carolina employers on file, and the 94th of 2,240 in accommodation & food services. In 2024, employees put in $2.21 for every $1.00 the employer contributed; active participation has grown from 2,410 to 2,883 since 2022.

Plan summary
Net assets, end of year$89,743,343
Participants with balances1,213
Active participants2,883
Employer contributions$2,073,374
Employee contributions$4,591,803
Employer contribution per active participant$719
Average account balance$73,985
Benefits paid to participants$9,790,130
Plan auditUnmodified (clean) audit opinion
Plan history3
Yearassets · accounts · employer contribution
2024$89.7M · 1,213 accts · $2.1M emplr
2023$82.8M · 1,222 accts · $1.9M emplr
2022$81.6M · 1,289 accts · $1.7M emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$89,658
Audit (IQPA)$26,917
Total administrative$146,934
The Denny's, Inc. 401(k) match · 2024
Employer contribution per active participant$719
Median for plans this size$3,635
2024$719 per active participant
2023$715 per active participant
2022$709 per active participant

Denny's, Inc.'s 2024 employer contribution ran below the $3,635 median for plans its size, in the bottom quarter of its peers. Filings report dollars actually contributed, not the match formula; the formula itself (for example, 50% of the first 6% of pay) lives in the plan's summary plan description from HR.

What these fees cost you

Annual cost at the plan's reported 2024 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20243
FIDELITY INVESTMENTS INSTITUTIONAL · Loan processing$89,658
CAPTRUST · Investment advisory (plan)$33,218
FORVIS, LLP · Accounting / audit$16,200

Compensation shown is direct payments from plan assets reported on Schedule C. Providers paid through fund revenue-sharing appear as indirect.

Administrative cost history3
2024$146,934 · 0.17%
2023$143,623 · 0.17%
2022$184,154 · 0.21%
Same employer
Similar plansAccommodation & Food Services · South Carolina
Remington Hotels, LLC TX$90.0M · 0.41%
Flying Food Fare, Inc. IL$87.6M · 0.41%
Peppermill Casinos, Inc. NV$84.7M · 0.27%
Thunder Valley Casino CA$84.0M · 0.30%

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Source: U.S. Department of Labor, Form 5500 series, EIN 952023160 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.