Brannan Sand and Gravel Company, LLC 401(k) Review & Grade
Brannan Sand and Gravel Company Savings Plan
Denver, COConstruction550 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$1,745Employer $ per active participant
$4,327Employee $ saved per active participant
0.28%Direct admin cost, % of plan assets
$44.1MNet plan assets, end of year
$108,900Average balance per account
Score breakdown
- Employer generosity26.3 / 5053th percentile for employer $ per participant
- Low cost10.8 / 2543th percentile for low admin cost vs. same-size plans
- Employee saving8.3 / 1555th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score45 / 100 · Grade C
This plan vs. peers
Peers: Construction plans with 500–2,499 active participants (498 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 53th |
| Lower admin cost | 43th |
| Employee saving | 55th |
| Peers that auto-enroll | 44% |
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Red flags from the filing
Corrective distributions: the plan refunded $17,618 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Brannan Sand and Gravel Company put in about $1,745 per active participant, more than the typical peer ($1,672). Contribute at least enough to collect the full match. Skipping it leaves part of your pay on the table.
- 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.
- Fund expense ratios aren't in the filing. Look them up in your 404(a)(5) fee disclosure and favor low-cost index or target-date funds.
- 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 | $960,629 |
| Participant (employee) contributions | $2,382,281 |
| Other contributions (incl. rollovers in) | $145,761 |
| Administrative expenses paid from the plan | $113,099 |
| Contract administrator fees | $113,099 |
| Benefits paid out | $1,863,535 |
| Net assets, start / end of year | $37.5M / $44.1M |
| Active participants, start / end of year | 555 / 546 |
| Participants with account balances | 405 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | RSM US LLP |
Largest service providers (Schedule C)
| LPL Financial Corporation Rpcp | $93,641 reported compensation |
| Stancorp Financial Group | $26,300 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251015170130NAL0002673059001, received 2025-10-15, EIN 84-1263435, plan #003, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.