Denny's, Inc. 401(k) Review & Grade
Denny's 401(k) Plan
Spartanburg, SCAccommodation & Food Services2,771 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$748Employer $ per active participant
$1,657Employee $ saved per active participant
0.17%Direct admin cost, % of plan assets
$89.7MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity41.7 / 5083th percentile for employer $ per participant
- Low cost10.0 / 2540th percentile for low admin cost vs. same-size plans
- Employee saving12.2 / 1582th percentile for employee $ per participant
- Plan features3 / 10Default investment
Total score67 / 100 · Grade B
This plan vs. peers
Peers: Accommodation & Food Services plans with 2,500–9,999 active participants (104 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 83th |
| Lower admin cost | 40th |
| Employee saving | 82th |
| Peers that auto-enroll | 15% |
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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
- Denny's put in about $748 per active participant, more than the typical peer ($244). 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 | $2,073,374 |
| Participant (employee) contributions | $4,591,803 |
| Other contributions (incl. rollovers in) | $776,645 |
| Administrative expenses paid from the plan | $146,934 |
| Other admin expenses | $30,359 |
| Benefits paid out | $9,790,130 |
| Net assets, start / end of year | $82.8M / $89.7M |
| Active participants, start / end of year | 2,659 / 2,883 |
| Participants with account balances | 1,213 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Forvis Mazars, LLP |
Largest service providers (Schedule C)
| Fidelity Investments Institutional | $89,658 reported compensation |
| Captrust | $33,218 reported compensation |
| Forvis, LLP | $16,200 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251009155418NAL0006847457001, received 2025-10-09, EIN 95-2023160, plan #009, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.