Beverage Marketing USA, Incorpor 401(k) Review & Grade
Arizona Iced Tea 401(k) Plan
Woodbury, NYManufacturing1,332 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$1,664Employer $ per active participant
$3,932Employee $ saved per active participant
0.48%Direct admin cost, % of plan assets
$93.0MNet plan assets, end of year
$106,378Average balance per account
Score breakdown
- Employer generosity17.3 / 5035th percentile for employer $ per participant
- Low cost6.2 / 2525th percentile for low admin cost vs. same-size plans
- Employee saving5.3 / 1536th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score29 / 100 · Grade F
This plan vs. peers
Peers: Manufacturing plans with 500–2,499 active participants (2,376 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 35th |
| Lower admin cost | 25th |
| Employee saving | 36th |
| Peers that auto-enroll | 59% |
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Red flags from the filing
Corrective distributions: the plan refunded $12,341 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Beverage Marketing USA, Incorpor put in about $1,664 per active participant, below the typical peer ($2,320). Any match is still an instant return, so contribute enough to get all of it.
- The filing shows total dollars, not the match formula. Ask HR for the Summary Plan Description so you know the exact match and vesting schedule.
- Direct plan expenses (0.48% of assets) are well above similar-size plans (0.23%). Check your annual fee disclosure, choose low-cost index funds if you can, and think about whether savings beyond the match belong in an IRA.
- Changing jobs? You can usually leave the money in the plan, move it to your new employer's plan, or roll it into an IRA. Don't cash out: you'd owe taxes and possibly a 10% penalty.
The raw numbers from the filing
| Employer contributions | $2,216,872 |
| Participant (employee) contributions | $5,239,083 |
| Other contributions (incl. rollovers in) | $87,797 |
| Administrative expenses paid from the plan | $400,349 |
| Investment advisory & management fees | $259,296 |
| Benefits paid out | $8,238,901 |
| Net assets, start / end of year | $74.6M / $93.0M |
| Active participants, start / end of year | 1,323 / 1,342 |
| Participants with account balances | 874 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Sacco CPA PLLC |
Largest service providers (Schedule C)
| Ubs Financial Services, Inc. | $259,296 reported compensation |
| Adp, Inc. | $141,052 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251015141008NAL0002544595001, received 2025-10-15, EIN 13-3667302, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.