White & Case, LLP 401(k) Review & Grade
Savings and Investment 401(k) Plan of White & Case LLP
New York, NYProfessional, Scientific & Technical Services2,145 active participantsPlan year 2024✓ Auto-enroll
Estimate from the plan's Form 5500 filing · How we grade
$13,116Employer $ per active participant
$14,787Employee $ saved per active participant
0.03%Direct admin cost, % of plan assets
$1.1BNet plan assets, end of year
$306,483Average balance per account
Score breakdown
- Employer generosity47.6 / 5095th percentile for employer $ per participant
- Low cost23.0 / 2592th percentile for low admin cost vs. same-size plans
- Employee saving13.1 / 1587th percentile for employee $ per participant
- Plan features10 / 10Auto-enrollment, Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score91 / 100 · Grade A
This plan vs. peers
Peers: Professional, Scientific & Technical Services plans with 500–2,499 active participants (1,469 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 95th |
| Lower admin cost | 92th |
| Employee saving | 87th |
| Peers that auto-enroll | 48% |
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Red flags from the filing
Corrective distributions: the plan refunded $40,049 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- White & Case, LLP put in about $13,116 per active participant, more than the typical peer ($3,082). 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 auto-enrolls employees. Check your default contribution rate. Defaults are often lower than what it takes to get the full match.
- 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 | $28,134,795 |
| Participant (employee) contributions | $31,718,368 |
| Other contributions (incl. rollovers in) | $14,867,755 |
| Administrative expenses paid from the plan | $334,791 |
| Investment advisory & management fees | $188,820 |
| Benefits paid out | $97,158,322 |
| Net assets, start / end of year | $947.7M / $1.1B |
| Active participants, start / end of year | 2,143 / 2,147 |
| Participants with account balances | 3,439 |
| Auto-enrollment (feature code 2S) | Yes |
| Auditor | Grant Thornton |
Largest service providers (Schedule C)
| Empower Advisory Group, LLC | $188,820 reported compensation |
| Empower Annuity Insurance Company O | $145,971 reported compensation |
| Empower Financial Services, Inc. | $1,537 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20251009074927NAL0006634913001, received 2025-10-09, EIN 13-5605970, plan #004, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.