Copper Cellar Corporation 401(k) Review & Grade
Copper Cellar Corporation 401(k) Profit Sharing Plan
Knoxville, TNAccommodation & Food Services523 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$738Employer $ per active participant
$938Employee $ saved per active participant
0.58%Direct admin cost, % of plan assets
$18.4MNet plan assets, end of year
–Average balance per account (account count looks misreported)
Score breakdown
- Employer generosity40.8 / 5082th percentile for employer $ per participant
- Low cost4.7 / 2519th percentile for low admin cost vs. same-size plans
- Employee saving8.6 / 1557th percentile for employee $ per participant
- Plan features3 / 10Default investment
Total score57 / 100 · Grade C
This plan vs. peers
Peers: Accommodation & Food Services plans with 500–2,499 active participants (458 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 82th |
| Lower admin cost | 19th |
| Employee saving | 57th |
| Peers that auto-enroll | 17% |
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Red flags from the filing
No red flags were reported on this filing's compliance questions.
What to do if you're in this plan
- Copper Cellar put in about $738 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 (0.58% 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.
- 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 | $386,094 |
| Participant (employee) contributions | $490,323 |
| Other contributions (incl. rollovers in) | – |
| Administrative expenses paid from the plan | $101,276 |
| Contract administrator fees | $25,750 |
| Investment advisory & management fees | $41,959 |
| Benefits paid out | $1,055,012 |
| Net assets, start / end of year | $16.8M / $18.4M |
| Active participants, start / end of year | 444 / 602 |
| Participants with account balances | 145 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Kruggel Lawton & Company, LLC |
Largest service providers (Schedule C)
| The Trust Company of Tennessee, Inc | $101,276 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20260622090629NAL0006125569001, received 2026-06-22, EIN 62-0892161, plan #001, plan year 2024-12-01 to 2025-11-30. Verify at efast.dol.gov.