Costco Wholesale Corporation 401(k) Review & Grade
Costco Puerto Rico Retirement Plan
Issaquah, WARetail Trade1,422 active participantsPlan year 2024✓ Auto-enroll
Estimate from the plan's Form 5500 filing · How we grade
$3,629Employer $ per active participant
$4,371Employee $ saved per active participant
0.06%Direct admin cost, % of plan assets
$127.2MNet plan assets, end of year
$87,580Average balance per account
Score breakdown
- Employer generosity48.3 / 5097th percentile for employer $ per participant
- Low cost21.4 / 2586th percentile for low admin cost vs. same-size plans
- Employee saving10.7 / 1571th percentile for employee $ per participant
- Plan features10 / 10Auto-enrollment, Default investment
Total score90 / 100 · Grade A
This plan vs. peers
Peers: Retail Trade plans with 500–2,499 active participants (719 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 97th |
| Lower admin cost | 86th |
| Employee saving | 71th |
| Peers that auto-enroll | 48% |
Red flags from the filing
No red flags were reported on this filing's compliance questions.
What to do if you're in this plan
- Costco Wholesale put in about $3,629 per active participant, more than the typical peer ($743). 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.
- The plan auto-enrolls employees. Check your default contribution rate. Defaults are often lower than what it takes to get the full match.
- 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 | $5,161,753 |
| Participant (employee) contributions | $6,217,205 |
| Other contributions (incl. rollovers in) | – |
| Administrative expenses paid from the plan | $64,415 |
| Other admin expenses | $2,229 |
| Benefits paid out | $3,816,624 |
| Net assets, start / end of year | $106.9M / $127.2M |
| Active participants, start / end of year | 1,505 / 1,340 |
| Participants with account balances | 1,452 |
| Auto-enrollment (feature code 2S) | Yes |
| Auditor | Crowe LLP |
Largest service providers (Schedule C)
| T Rowe Price RPS Inc | $62,186 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20250805163143NAL0002386720001, received 2025-08-05, EIN 91-1223280, plan #005, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.
Other 401(k) plans filed under this employer's EIN
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