Kajima U.S.A. Inc. 401(k) Review & Grade
Kajima U.S.A. Inc. 401(k) and Profit Sharing Plan
Atlanta, GAConstruction1,137 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$3,074Employer $ per active participant
$11,758Employee $ saved per active participant
0.05%Direct admin cost, % of plan assets
$244.9MNet plan assets, end of year
$158,126Average balance per account
Score breakdown
- Employer generosity38.5 / 5077th percentile for employer $ per participant
- Low cost21.7 / 2587th percentile for low admin cost vs. same-size plans
- Employee saving14.7 / 1598th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-10 pts1 issue reported on the filing
Total score68 / 100 · Grade B
This plan vs. peers
Peers: Construction plans with 500–2,499 active participants (498 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 77th |
| Lower admin cost | 87th |
| Employee saving | 98th |
| Peers that auto-enroll | 44% |
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Red flags from the filing
Late deposits: the filing says some employee contributions were not sent to the plan on time ($8,740 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
- Kajima U.S.A. put in about $3,074 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.
- 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 | $3,495,591 |
| Participant (employee) contributions | $13,368,626 |
| Other contributions (incl. rollovers in) | $1,921,228 |
| Administrative expenses paid from the plan | $116,755 |
| Investment advisory & management fees | $60,718 |
| Benefits paid out | $29,517,271 |
| Net assets, start / end of year | $208.0M / $244.9M |
| Active participants, start / end of year | 1,126 / 1,148 |
| Participants with account balances | 1,549 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Eisneramper LLP |
Largest service providers (Schedule C)
| Merrill Lynch | $52,500 reported compensation |
| Eisneramper LLP | $38,325 reported compensation |
| Fidelity Investments Institutional | $17,712 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251015171023NAL0002797843001, received 2025-10-15, EIN 13-3381982, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.