The Vail Corporation DBA Vail Associates, Inc. a Colorado Corporation 401(k) Review & Grade
Vail Resorts 401(k) Retirement Plan
Broomfield, COArts, Entertainment & Recreation30,678 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$299Employer $ per active participant
$1,055Employee $ saved per active participant
0.17%Direct admin cost, % of plan assets
$541.0MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity7.5 / 5015th percentile for employer $ per participant
- Low cost5.7 / 2523th percentile for low admin cost vs. same-size plans
- Employee saving2.5 / 1517th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-13 pts2 issues reported on the filing
Total score6 / 100 · Grade F
This plan vs. peers
Peers: all industries, plans with 10,000+ active participants (fewer than 30 industry peers) (820 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 15th |
| Lower admin cost | 23th |
| Employee saving | 17th |
| Peers that auto-enroll | 50% |
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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 ($3,788,331 reported). That's money taken from paychecks that sat with the employer longer than the law allows.
Corrective distributions: the plan refunded $6,558 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Vail Corporation DBA Vail Associates, Inc. a Colorado put in about $299 per active participant, below the typical peer ($2,229). Any match is still an instant return, so contribute enough to get all of it.
- 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 (0.17% of assets) are well above similar-size plans (0.09%). 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 | $9,178,712 |
| Participant (employee) contributions | $32,360,202 |
| Other contributions (incl. rollovers in) | $4,927,503 |
| Administrative expenses paid from the plan | $889,310 |
| Investment advisory & management fees | $295,589 |
| Benefits paid out | $53,148,620 |
| Net assets, start / end of year | $485.3M / $541.0M |
| Active participants, start / end of year | 28,151 / 33,205 |
| Participants with account balances | 11,859 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Brock and Company Cpas P.C. |
Largest service providers (Schedule C)
| Empower Annuity Insurance Company | $593,721 reported compensation |
| Empower Advisory Group, LLC | $295,589 reported compensation |
| Empower Financial Services Inc | $270 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251013113827NAL0001232033001, received 2025-10-13, EIN 84-0601461, plan #002, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.