Plan Ledger DOL Form 5500 · updated monthly

Roscoe Brown, Inc.401(k)

ROSCOE BROWN, INC. 401(K) PLAN · MURFREESBORO, TN · plan year 2023

Reported admin expense ratio · 2023
0.66%

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

Roscoe Brown, Inc. reported $23,796 in plan administrative expenses for 2023: 0.66% of average plan assets, above the peer median. Employer contributions averaged $1,046 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 0.80% to 0.70%. The plan sits in the $1M–$10M size bracket, benchmarked here against 22,307 comparable plans and shown alongside other construction employers. By assets it is among the smaller plans on file in Tennessee (1,170th of 1,496), and 4,285th of 5,337 in construction. In 2023, employees put in $2.72 for every $1.00 the employer contributed; active participation has grown from 89 to 98 since 2022.

Plan summary
Net assets, end of year$3,827,477
Participants with balances117
Active participants98
Employer contributions$102,543
Employee contributions$278,724
Employer contribution per active participant$1,046
Average account balance$32,713
Benefits paid to participants$370,655
Plan auditUnmodified (clean) audit opinion
AuditorDEMPSEY, VANTREASE AND FOLLIS, PLLC
Plan history3
Yearassets · accounts · employer contribution
2024$3.6M · 77 accts · $121K emplr
2023$3.8M · 117 accts · $103K emplr
2022$3.3M · 115 accts · $84K emplr
The Roscoe Brown, Inc. 401(k) match · 2023
Employer contribution per active participant$1,046
Median for plans this size$1,308
2024$1,301 per active participant
2023$1,046 per active participant
2022$946 per active participant

Roscoe Brown, Inc.'s 2023 employer contribution ran below the $1,308 median for plans its size. 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 2023 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20232
TRANSAMERICA LIFE INSURANCE CO · Recordkeeping · Loan processing$20,508
ACUFF & ASSOCIATES · Recordkeeping · Loan processing$3,288

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$26,183 · 0.70%
2023$23,796 · 0.66%
2022$28,796 · 0.80%
Same employer
Similar plansConstruction · Tennessee
Relyant Global, LLC TN$4.3M · 0.23%
Itg Communications, LLC TN$4.1M · 1.35%

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Source: U.S. Department of Labor, Form 5500 series, EIN 620810017 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.