DTF Management and Consulting, LLC 401(k) Review & Grade
Din Tai Fung Retirement Plan
Arcadia, CAAccommodation & Food Services4,240 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$302Employer $ per active participant
$487Employee $ saved per active participant
0.82%Direct admin cost, % of plan assets
$10.5MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity29.1 / 5058th percentile for employer $ per participant
- Low cost1.6 / 256th percentile for low admin cost vs. same-size plans
- Employee saving5.2 / 1535th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-10 pts1 issue reported on the filing
Total score29 / 100 · Grade F
This plan vs. peers
Peers: Accommodation & Food Services plans with 2,500–9,999 active participants (104 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 58th |
| Lower admin cost | 6th |
| Employee saving | 35th |
| Peers that auto-enroll | 15% |
Get the monthly 401(k) report card
The best and worst plans, new grades as filings post. One email a month, no spam.
Red flags from the filing
Late deposits: the filing says some employee contributions were not sent to the plan on time ($55,982 reported). That's money taken from paychecks that sat with the employer longer than the law allows.
What to do if you're in this plan
- DTF Management and Consulting put in about $302 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.
- Direct plan expenses (0.82% of assets) are well above similar-size plans (0.12%). 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.
- The plan reported late deposits of employee contributions. Compare your pay stubs with your account statements, and contact the plan administrator if money shows up late.
- 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 | $1,278,946 |
| Participant (employee) contributions | $2,066,465 |
| Other contributions (incl. rollovers in) | $341,406 |
| Administrative expenses paid from the plan | $70,169 |
| Investment advisory & management fees | $35,734 |
| Benefits paid out | $805,344 |
| Net assets, start / end of year | $6.5M / $10.5M |
| Active participants, start / end of year | 3,873 / 4,606 |
| Participants with account balances | 737 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Pension Assurance LLP |
Largest service providers (Schedule C)
| Empower Annuity Insurance Company O | $34,435 reported compensation |
| NFP Retirement Inc | $20,777 reported compensation |
| Empower Advisory Group, LLC | $14,957 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251009151849NAL0007199793001, received 2025-10-09, EIN 47-4678058, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.