Kura Sushi USA, Inc. 401(k) Review & Grade
Kura Sushi USA, Inc. 401(k) Plan
Irvine, CAAccommodation & Food Services1,811 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$299Employer $ per active participant
$647Employee $ saved per active participant
0.98%Direct admin cost, % of plan assets
$4.4MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity26.6 / 5053th percentile for employer $ per participant
- Low cost1.7 / 257th percentile for low admin cost vs. same-size plans
- Employee saving6.0 / 1540th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-10 pts1 issue reported on the filing
Total score27 / 100 · Grade F
This plan vs. peers
Peers: Accommodation & Food Services plans with 500–2,499 active participants (458 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 53th |
| Lower admin cost | 7th |
| Employee saving | 40th |
| Peers that auto-enroll | 17% |
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 ($119,910 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
- Kura Sushi USA put in about $299 per active participant, more than the typical peer ($266). 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 (0.98% of assets) are well above similar-size plans (0.23%). 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 | $541,225 |
| Participant (employee) contributions | $1,172,205 |
| Other contributions (incl. rollovers in) | $131,047 |
| Administrative expenses paid from the plan | $33,353 |
| Contract administrator fees | $10,025 |
| Investment advisory & management fees | $23,328 |
| Benefits paid out | $159,381 |
| Net assets, start / end of year | $2.4M / $4.4M |
| Active participants, start / end of year | 1,732 / 1,890 |
| Participants with account balances | 206 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Baker Tilly US, LLP |
Largest service providers (Schedule C)
| Asset Planning and Protection, LLC | $25,276 reported compensation |
| Stancorp Financial Group | $23,635 reported compensation |
| Kestra Advisory Services, LLC | $14,485 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251015074920NAL0008233842001, received 2025-10-15, EIN 26-3808434, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.