Built 4 November 2026 from a fresh pull of the Department of Labor Form 5500 and 5500-SF datasets, with Schedules H, I and C, for the 2024 and 2025 plan years. The 2025 filings landed in July and October of this year, so every fact in the copy is weeks old, not a year old. Nothing on this page is loaded in a sequencer, no contact has been enriched and no credit has been spent. Every count is from the filings; every claim is in the register at the bottom with its source.
The 401(k) brief of 4 November set the offer: a licensed advisor takes over as advisor of record on employer 401(k) plans, found by cold email from facts in their own Form 5500. This page is the map for finding those employers. It counts the market, breaks it into campaigns the way the pension and Section 125 maps do, writes the custom fields and the copy each campaign would use, and prices the enrichment per employer, so the volume decision is made on numbers. It is the same map whether the sender is our own firm, our brand under a host firm, or an advisor's firm (options 1, 1.5 and 2 in the brief). Only the sender block, the booking link and the revenue split change.
Rows are what the employer's own 2025 filing shows, in the order the assignment rule runs: an account lands in the first row that is true of it and nowhere else. Columns are participants with an account balance, the count the audit rules use. The grid is read from the universe file; nothing in it is typed.
| Filter, in order | Employers |
|---|---|
| All 2025 plan year filings in the DOL files (Form 5500 and 5500-SF) | 961,994 |
| Plans with a 401(k) feature (pension code 2J) | 782,937 |
| Single employer plans (line A: code 2 on Form 5500, code 1 on 5500-SF) | 778,466 |
| Not a final return | 749,907 |
| Not collectively bargained | 747,179 |
| US address | 745,517 |
| One plan per employer (largest plan per EIN) | 737,765 |
| 50 to 999 participants with an account balance: the universe | 102,450 |
Source: DOL EFAST2 F_5500 and F_5500_SF 2025 "Latest" files dated 25 October 2026, pulled 4 November; script build.py. Participants with a balance is line 6g of Form 5500 and line 5c of 5500-SF. One plan per EIN keeps the largest.
| Band | Employers | Why it is out |
|---|---|---|
| Under 50 participants | 627,916 | Median assets too small to pay an advisor's fee. Recordkeeper bundles and payroll providers own this band. |
| 1,000 to 4,999 | 5,438 | Committee buying, formal RFPs, consultants. A different motion, later. |
| 5,000 and above | 1,364 | Same. |
| Firm size (Census SUSB 2022) | US firms | On a 2025 401(k) filing |
|---|---|---|
| 50 to 99 employees | 133,388 | 54,740 |
| 100 to 499 employees | 93,341 | 30,061 + 11,438 |
| 500 and above | 21,041 | 6,211 + 6,802 |
The gap between firms and filers is employers with no plan, SIMPLE IRAs and SEPs that never file, employers inside a multiple employer or pooled plan (entity codes 3 and 4, excluded above), and firms whose plan has fewer participants than the firm has employees. Census figures as quoted on the Section 125 map.
| Participants | Employers | Per employer | Median assets | Full Form 5500 | 5500-SF |
|---|---|---|---|---|---|
| 50 to 99 | 54,740 | 69 | $4.1M | 4,879 | 49,861 |
| 100 to 249 | 30,061 | 153 | $9.7M | 22,104 | 7,957 |
| 250 to 499 | 11,438 | 348 | $23.4M | 11,290 | 148 |
| 500 to 999 | 6,211 | 695 | $47.8M | 6,179 | 32 |
The form matters more than the band. 44,452 employers file the full Form 5500 with Schedule C, so their fees and every paid provider are visible. 57,998 file the short form, which reports assets, fees paid, late deposits and corrective amounts but no provider names. 5500-SF filers at 100 to 249 are plans using the 80-to-120 rule to stay on the short form.
| Plan assets | Employers | What it means for the advisor |
|---|---|---|
| Under $1M | 11,463 | Fixed costs dominate the fee ratio; the fee line is dropped from the copy. |
| $1M to $5M | 29,000 | Entry plans. At 30 basis points, $3,000 to $15,000 a year. |
| $5M to $25M | 46,639 | The core. $15,000 to $75,000 a year at 30 basis points; the brief's $30,000 plan lives here. |
| $25M to $100M | 13,743 | Committee plans; fees quoted in basis points; consolidators present. |
| $100M and above | 1,599 | In the band by participant count only. Worked by hand, not by sequence. |
Assets are net assets at year end from Schedule H, Schedule I or the 5500-SF. Median assets per participant run from $61K in the 50 to 99 band to $71K at 500 to 999.
A single employer sponsor is the plan administrator or appoints one, and either way the company's officers hire and fire the plan's advisor. A multiple employer or pooled plan cannot act plan by plan, and a bargained plan cannot act without the union, so entity code 2 and no bargaining flag define who can say yes.
Every 401(k) plan with assets files, down to one participant. That is the opposite of the health plan market, where nothing under 100 is seen. What changes at 100 participants is the form: the full Form 5500 with Schedule H and Schedule C, which name the providers and what each was paid, and an independent audit. Below 100 the 5500-SF still gives assets, fees paid, late deposits and corrective amounts, so the 50 to 99 band is in the map with a thinner copy set.
At 50 to 99 the owner decides and the plan is a payroll item. At 100 to 249 the plan has an audit, a Schedule C and a CFO who signs the audit engagement; one owner or CFO still decides. At 250 to 999 there is a committee, minutes, and usually a named advisor already; the sale is a benchmark the committee is obliged to run anyway. The copy sets follow those three situations.
98.6% of the market runs a calendar plan year, so the clock is the same for nearly everyone: the Form 5500 lands in July (19,105 filed) or on the 15 October extension (38,243 filed in October); nondiscrimination testing runs January to March with corrective refunds due by 15 March to avoid the excise tax; the audit is engaged in spring for a July filing; fee disclosures to participants go out once a year. Three of the seven campaigns sit on one of those dates. The rest run on the filing itself: it is public now, and nobody at the company has read it the way this page has.
The advisor is paid in basis points on plan assets, and the market holds $1,506B. Median plan assets run from $4.1M in the 50 to 99 band to $47.8M at 500 to 999. Reported fees paid from plan assets have a median of 0.37% of assets at 100 to 249 participants and 0.24% at 500 to 999, which is the number the employer is legally responsible for and almost never looks at, because it comes out of employee accounts rather than the company's own accounts.
Of the 44,452 full-form filers, 25,051 (56%) name an investment advisor on Schedule C. 4,993 of those are consolidators (CAPTRUST, OneDigital, Global Retirement Partners, NFP, SageView, HUB, Gallagher, Marsh and the like) and 4,053 are wirehouse or bank teams; the two together are the incumbent track, 9,046 employers who get the benchmark copy and a lower score. 4,333 name the recordkeeper's own advice arm (Fidelity's Strategic Advisers, Voya, Morningstar, Wilshire, ADP), which is a managed account product, not an advisor of record, and is written to as if no independent advisor exists. The TPA and the auditor are channels, not obstacles.
Matched to the 2024 filing: 12.9% of the market reported a late deposit this year and 7.9% reported one two years running; 9.5% of the market returned money as corrective distributions (the flag is read on full-form filers only, where it is 22.3% of Schedule H filers); 4.5% crossed 100 participants; 22.9% of plans with a named advisor changed advisor or recordkeeper; 10.9% lost a tenth of their headcount and 23.1% grew by 15% or more. Those flags rank the list and write the first line.
The filing names the employer, the city, the signer of the filing (82.7% coverage) and, on full-form filers, the auditor and every paid provider. It does not name the owner, the CFO or the HR lead, and it carries no email address. Each employer needs a domain and two or three named people, priced below at the vendor rates observed for the Section 125 map. That is the only spend between this page and a send list.
Every merge field the copy uses, where it comes from, how much of the market has it, and whether the employer can be written to without it. Fields from the filing cover 100% of the market unless a coverage figure says otherwise.
| Field | From | Coverage | Required |
|---|---|---|---|
| {{firstName}} | Enrichment, the decision maker's first name. Falls back to {{signerName}} where the signer is an officer. | 0% today | Every contact |
| {{companyName}} | Sponsor name as written on the filing, DBA preferred where present (0.9% carry one). | 100.0% | Every contact |
| {{participants}} | Participants with an account balance at year end (line 6g; 5500-SF line 5c), rounded to the nearest 10. | 100.0% | Every contact |
| {{planAssets}} | Net assets at year end from Schedule H, I or the SF, written as "about $8.4 million". | 100.0% | Every contact; dropped under $1M |
| {{feeDollars}}, {{feeRate}} | The higher of Schedule H line 2i total administrative expenses and total Schedule C compensation; on the SF, lines 8c plus 8d. Said as "reported fees", never "total cost". | 97.2% | Campaign D; one sentence elsewhere, dropped where zero |
| {{bandMedianFee}} | This page's own median reported fee rate for the employer's band, from the table under Pain. | 100% | Campaign D and the incumbent track |
| {{advisor}}, {{priorAdvisor}} | Schedule C Part I Item 2 provider with service code 26 or 27, the one paid most; the 2024 filing's for the prior. | 21.8% | Campaign E; routes the incumbent track |
| {{recordkeeper}} | Schedule C provider with code 15, 64 or 13, the one paid most. | 35.3% | "Your recordkeeper stays" line; dropped if missing |
| {{auditor}} | Schedule H line 3, the accountant's firm. | 38.7% | Campaign A email 2; the CPA channel |
| {{lateAmount}} | Schedule H or I line 4a amount, 5500-SF line 10a. Only where the filing answers yes. | 12.9% flagged | Campaign B trigger line |
| {{correctiveAmount}} | Schedule H line 2f or Schedule I line 2g corrective distributions. Never from the SF, whose line 8b mixes in deemed loan distributions. | 9.5% flagged | Campaign C trigger line |
| {{filedDate}} | Date the DOL received the filing, written as 14 October. | 100.0% | HR email 1, the plain trigger line |
| {{planYearEnd}} | The plan year end on the filing; December 31 for 98.6% of the market. | 100.0% | Non calendar plans only |
| {{participationRate}} | Participants with a balance at the start of the year over all participants at the start of the year, written as 61%. | 99.3% | Trigger line where under 60% |
| {{employeeContributions}}, {{employerContributions}} | Contribution lines from Schedule H, I or the SF. | 99.7% / 94.7% | Trigger line where the employer line is zero |
| {{headcountChange}} | Percent change in total participants, 2025 over 2024. | 95.3% | Trigger line where 10% down or 15% up |
| {{industry}}, {{stateName}} | NAICS business code mapped to a plain name; sponsor state spelled out. | 100.0% | LinkedIn connect line |
| {{triggerLine}} | Chosen per employer from the strongest flag, table under the campaigns. | 100% (plain filing line as default) | Email 1, all three roles |
| {{senderIntro}}, {{firmName}}, {{senderSig}} | Set per deal structure. Option 1 and 1.5: our firm's name and one line. Option 2: the advisor's firm, name and credentials. Nothing else in the copy moves between senders. | Not set | Every email |
| {{reviewLink}}, {{bookingLink}} | The one-page plan review built from the filing, and the advisor's calendar. | Not set | Reply templates only; no links in cold emails |
| Flag | Share | Reads as |
|---|---|---|
| Late deposit of employee money reported (line 4a) | 12.9% | A correction the DOL program asks about every year; median amount $28K |
| Same flag two years running | 7.9% | Nobody fixed the payroll feed |
| Corrective distributions reported (read on full-form filers only) | 9.5% | The test did not pass, or someone deferred over the limit; 22.3% of Schedule H filers, median $8K |
| Reported fees above the line for the band | 6.2% | At or above 1.00% of assets (under 250) or 0.75% (250 to 999), plans over $1M |
| Crossed 100 participants | 4.3% | 1,381 are above 120 and must audit; 3,013 are in the window where it is a choice |
| Advisor or recordkeeper changed | 3.4% | They just ran a process, or someone ran it for them |
| No advisor named on Schedule C | 13.1% | Nobody advising, or paid outside the plan; either way, no file |
| Participation under 60% | 18.6% | The plan most of the staff skips is the one that fails testing |
| Employee money in, no employer money | 10.6% | The design most exposed to testing trouble |
| Headcount down 10% or more | 10.4% | Every fixed fee dollar is heavier |
| Headcount up 15% or more | 22.0% | The plan is outgrowing its fee schedule |
| First filing on record | 4.1% | New plan, new everything |
| No automatic enrollment code (2S) | 60.3% | A design lever, not a pain; one sentence in the review, never a trigger |
Shares are of the whole universe unless the row says otherwise. Late deposits are reported by 23.3% of Schedule H filers, 6.6% of 5500-SF filers and 2.0% of Schedule I filers; the form, not the behaviour, drives much of that gap, which is why the 50 to 99 band is its own group in campaign B.
| Band | Plans with a fee | Median | 75th pct | 90th pct | The line |
|---|---|---|---|---|---|
| 50 to 99 | 52,549 | 0.40% | 0.67% | 1.06% | 1.00% |
| 100 to 249 | 29,579 | 0.37% | 0.61% | 0.94% | 1.00% |
| 250 to 499 | 11,314 | 0.31% | 0.52% | 0.80% | 0.75% |
| 500 to 999 | 6,136 | 0.24% | 0.43% | 0.72% | 0.75% |
Reported fees as a share of year-end assets. The line is set at roughly the 90th percentile and written as a round number so it can be argued about. These are the plan's own medians, computed from the universe file, and the copy compares an employer only to them.
| Component | Points | Component | Points |
|---|---|---|---|
| Late deposit reported | 20 | 100 to 249 band | 10 |
| Reported fees above the line | 20 | 250 to 499 band | 5 |
| Corrective distributions (H or I) | 15 | Assets $5M and above | 10 |
| Crossed 100 participants | 15 | Assets $2M to $5M | 5 |
| Advisor or recordkeeper changed | 15 | Same late flag two years running | 10 |
| No advisor on Schedule C | 10 | Recordkeeper's own advice arm only | 5 |
| Participation under 60% | 10 | Headcount up 15% or more | 10 |
| No employer contribution | 5 | Headcount down 10% or more | 5 |
| Corrective or deemed amount on the SF | 5 | First filing on record | 5 |
| Consolidator or wirehouse advisor of record | -10 |
Additive, so anyone can recompute a row by hand. Across the market: 2,575 employers score 70 or more, 8,655 score 50 to 69, 24,622 score 30 to 49 and 66,598 under 30. 68,713 (67%) carry at least one flag that scores. Within a campaign the 70-plus band is enriched first and written to first.
| Day | What |
|---|---|
| 1 | Email 1 to the owner or CEO, email 1 to the CFO or controller, and email 1 to whoever signed the Form 5500 (HR, benefits or the controller), separately, same day, same subject. A LinkedIn connect to whoever is active there. |
| 8 | Email 2, sent as a reply in the same thread. It reads on its own. |
| 15 | Email 3, a reply in the same thread. Then the employer is left alone until there is a new reason to write. |
One pass. An employer gets up to three passes a year, at least 60 days apart, each with a new reason: the filing, the calendar, the next filing. Nine emails a person a year at most. A reply from any of the three stops everything to that company, and the one who replied gets the review and the calendar link.
Seven campaigns. A to F are employers whose own filing reports something, in the order the assignment rule runs; G is everyone else, split by band. B and G are split by band into sequencer groups because the short form changes what can be said. Each campaign uses one of three copy sets by band plus the incumbent track; the trigger first line is chosen per employer from the strongest flag. The base set is written in full; the others are written as the changes against it, so they can be reviewed as changes.
| Flag, in priority order | First line of email 1 |
|---|---|
| Late deposit reported | {{companyName}}'s 2025 Form 5500 reports {{lateAmount}} of employee deferrals deposited late, on line 4a. It is among the first lines the plan's auditor and the Department of Labor read, and it is correctable. |
| Corrective distributions (H or I filers) | {{companyName}}'s filing reports {{correctiveAmount}} returned to employees as corrective distributions, which is what a failed nondiscrimination test looks like on paper. |
| Crossed 100, now above 120 | {{companyName}} reported {{participants}} participants with a balance this year, up from under 100 last year. The next filing has to carry an independent audit, and the auditor has to be engaged before spring. |
| Crossed 100, in the 80 to 120 window | {{companyName}} crossed 100 participants with a balance on its last filing. Between 80 and 120 the audit is a choice the company makes this year; above 120 it stops being one. |
| Reported fees above the line | On its 2025 filing {{companyName}}'s plan paid about {{feeRate}} of assets in reported fees, against a median of {{bandMedianFee}} for plans its size. |
| Advisor changed | {{companyName}}'s filing names {{advisor}} as the plan's advisor this year, where last year's named {{priorAdvisor}}. The first year is when a new arrangement is easiest to read. |
| Recordkeeper changed | {{companyName}} moved the plan to {{recordkeeper}} this year. Conversions are when fee schedules get reset and when deposits go late, so this is the year to read both. |
| No advisor on Schedule C | {{companyName}}'s Schedule C lists {{recordkeeper}} and no investment advisor. Either nobody is advising the plan, or the company pays them outside it; either way, the fiduciary file should say who. |
| Participation under 60% | Roughly {{participationRate}} of {{companyName}}'s eligible employees have a balance in the plan. The plan most of the staff skips is the one that fails testing. |
| Employee money, no employer money | {{companyName}}'s plan took in {{employeeContributions}} from employees last year and nothing from the company, which is the design most exposed to testing trouble. |
| Headcount down 10% or more | {{companyName}}'s participant count came down about {{headcountChange}} on the last filing, so every fixed dollar in the plan's fee schedule is heavier than it was. |
| Headcount up 15% or more | {{companyName}} added about {{headcountChange}} to its participant count last year. Growth is when a plan outgrows the fee schedule it was sold. |
| First filing on record | {{companyName}}'s 401(k) filed its first Form 5500 this year, which puts the plan in public view for the first time. |
| None | {{companyName}} filed its 2025 Form 5500 on {{filedDate}}, reporting {{participants}} participants and about {{planAssets}} in the plan. |
Every rate is an input. The reply rate is 1% on purpose, the same placeholder the pension and Section 125 maps use, and the close rate is a placeholder; replace each with the measured rate once 20 events sit behind it. The defaults reproduce the brief's illustration: 720 emails a day is about 20,000 employers a year, which at these rates is about 20 signed plans. Daily volume is whatever the practice provisions; nothing is provisioned today.
The filing identifies the employer. Reaching a person needs a domain and two or three named people with verified addresses. Prices below are the vendor's as observed on 25 October 2026 for the Section 125 map; no purchase has been made and no credit has been spent on this market. Credits per employer come from the 27 October pension run (44 attempts, 28 accepted, 83 credits including discovery). Three roles are tried here, not two, because the 5500 signer is a third recipient.
| Plan or add on | Price | Credits | $ per credit |
|---|---|---|---|
| Starter, monthly | $49 | 2,000 | $0.0245 |
| Growth, monthly | $99 | 5,000 | $0.0198 |
| Pro, monthly | $249 | 15,000 | $0.0166 |
| Add on | $10 | 500 | $0.0200 |
| Add on | $20 | 1,000 | $0.0200 |
| Add on | $36 | 2,000 | $0.0180 |
A search credit is charged whether or not a person is found; an email credit is charged only on a verified address. Domains are not charged by this vendor but have to exist first. 82.7% of the market carries a filing signer's name that can be matched without a search, and on full-form filers the auditor's firm is named, which is a second route to a person.
Each campaign is placed by its clock. B and C go first because their flag has a date on it: the 2026 deposits the DOL program will ask about, and the 15 March correction deadline. A goes in January because the auditor for a 2026 audit is engaged in spring. D, E and F run through the first half. G runs after the flagged campaigns, by band, and gets its third pass when the 2026 filings post in July to October 2027. A pass is three emails over fifteen days to three people; a second pass needs a new reason and 60 days. Months run November 2026 to October 2027.
| Claim in the copy | Source |
|---|---|
| {{participants}} participants, about {{planAssets}} | Form 5500 line 6g or 5500-SF line 5c; net assets at year end from Schedule H line 1l, Schedule I line 1c or 5500-SF line 7c. Always "about". |
| Reported fees of about {{feeDollars}}, {{feeRate}} of assets | Schedule H line 2i total administrative expenses or total Schedule C compensation, whichever is higher; 5500-SF lines 8c and 8d. Said as "reported"; fund expense ratios are not on the filing. |
| Against a median of {{bandMedianFee}} for plans its size | This page's medians by band, computed from the universe file (table under Pain). Never an outside benchmark in a cold email. |
| {{lateAmount}} deposited late, on line 4a | Schedule H and I line 4a, 5500-SF line 10a: "failure to transmit participant contributions timely", the form's own words. Only where the filing answers yes. |
| Among the first lines the auditor and the Department of Labor read | Late deposits are the item the DOL's Voluntary Fiduciary Correction Program is most used for and a required auditor inquiry; stated as "read first", never as a penalty. |
| {{correctiveAmount}} returned as corrective distributions; what a failed test looks like on paper | Schedule H line 2f, Schedule I line 2g. Corrective distributions are the standard remedy for ADP and ACP failures under IRC 401(k)(8) and 401(m)(6), and also for 402(g) excess deferrals, so "looks like", never "you failed". The SF figure (line 8b) is never used because it includes deemed loan distributions. |
| The next filing has to carry an independent audit; between 80 and 120 it is a choice | 29 CFR 2520.103-1(d): large plan status counted on participants with account balances from the 2023 plan year, and the 80-to-120 rule. "Has to" is said only above 120. |
| Corrective refunds due by 15 March | IRC 4979: a 10% excise tax on ADP/ACP corrections made more than 2½ months after plan year end. |
| A 4% nonelective safe harbor can still be adopted for 2026 until the end of 2027 | IRC 401(k)(12)(F) as added by SECURE Act section 103: 3% until 30 days before year end, 4% until the end of the following plan year. |
| Names {{advisor}}; no investment advisor on Schedule C | Schedule C Part I Item 2 service codes 26 (participant advice) and 27 (plan advice). "No advisor" means neither code appears and no advisor-like name sits in Part I Item 1; the copy says "lists no investment advisor", never "you have no advisor". |
| Comes out of employee accounts, not the company's | Only where Schedule H line 2i or 5500-SF line 8c is above zero. Where fees are paid by the employer the sentence drops. |
| ERISA makes the company responsible for it being reasonable | ERISA section 404(a)(1)(A) and 408(b)(2). Phrased as responsibility, never as violation. |
| A five-figure audit fee | Assumption, from advisor and auditor trade sources, not a quote; to be replaced by the range in the first auditor conversations. Never a number in a cold email. |
| The design most exposed to testing trouble | Assumption: plans with no employer contribution lack the safe harbor and the match that lift non-highly-compensated deferrals. Labelled as the pattern it is; a measured reply rate on that line is the test. |
| High earners lost catch-up contributions in 2026 without a Roth option | IRC 414(v)(7) as added by SECURE 2.0 section 603, effective for plan years from 1 January 2026 for prior-year FICA wages above $150,000 (indexed). Used in the review, not in a cold email, because the filing does not show whether a plan has Roth. |
| About 20 plans a year; $30,000 a year a plan | The 401(k) brief's illustration: 20,000 employers, 1% reply, 30% booked, one in three signed; $30,000 is roughly a $10 million plan at 30 basis points (Fi360 Advisor Fee Benchmark, 2025: 35 bps median at $5M, 17 at $25M). |
| Consolidators, wirehouses, recordkeeper advice arms | Name patterns in build.py applied to the Schedule C advisor name; the table of the top named advisors is below. A misclassified name moves an employer between tracks, not out of the market. |
| Advisor on Schedule C | Class | Plans in the market |
|---|---|---|
| Strategic Advisers Llc | bundled | 862 |
| Global Retirement Partners Llc | consolidator | 726 |
| Wilshire Advisors Llc | bundled | 430 |
| Merrill Lynch Pierce Fenner & Smith | wirehouse | 409 |
| Onedigital Investment Advisors Llc | consolidator | 365 |
| Ubs Financial Services Inc | wirehouse | 342 |
| Voya Retirement Advisors Llc | bundled | 335 |
| Morgan Stanley | wirehouse | 292 |
| Morningstar Investment Management L | bundled | 289 |
| Creative Planning Llc | consolidator | 255 |
| Mma Securities Llc | consolidator | 252 |
| Schwab Retirement Plan Services Inc | bundled | 248 |
| World Investment Advisors Llc | consolidator | 230 |
| Capfinancial Partners Llc | consolidator | 216 |
| Wealthspire Retirement Advisory | consolidator | 195 |
Fidelity's Strategic Advisers is the largest name on the list and is a managed account product, not an advisor of record; it is classed "bundled" and those plans are written to as if no independent advisor exists.
| Recordkeeper on Schedule C | Plans |
|---|---|
| Fidelity Investments Institutional | 6,555 |
| Principal Life Insurance Company | 3,568 |
| Empower Annuity Insurance Company O | 2,776 |
| Adp Inc. | 2,129 |
| Empower Annuity Insurance Company | 1,643 |
| The Vanguard Group Inc. | 1,495 |
| John Hancock Life Insurance Company | 817 |
| Stancorp Financial Group | 783 |
| Audit firm on Schedule H | Plans |
|---|---|
| Baker Tilly Us Llp | 1,705 |
| Cliftonlarsonallen Llp | 1,306 |
| Forvis Mazars Llp | 1,128 |
| Pension Assurance Llp | 650 |
| Cbiz Cpas P C | 634 |
| Caron & Bletzer Pllc | 605 |
| Eide Bailly Llp | 507 |
| Rsm Us Llp | 428 |
Top states: CA 13,432, TX 7,061, NY 6,751, FL 4,939, PA 4,514, IL 4,474, OH 4,019, MI 3,399. 17,991 employers sit in the nine states without a wage income tax, which does not change this copy. Top industries: professional services 19,832, manufacturing 16,065, health care 12,984, construction 8,550, retail trade 6,581, finance and insurance 6,205, wholesale trade 5,784, other services 4,657.