Oprona, Inc. DBA Rosen USA, Inc. 401(k) Review & Grade
Rosen USA 401(k) Plan
Houston, TXProfessional, Scientific & Technical Services622 active participantsPlan year 2024
Estimate from the plan's Form 5500 filing · How we grade
$3,899Employer $ per active participant
$5,519Employee $ saved per active participant
0.32%Direct admin cost, % of plan assets
$47.7MNet plan assets, end of year
$67,384Average balance per account
Score breakdown
- Employer generosity31.5 / 5063th percentile for employer $ per participant
- Low cost9.6 / 2538th percentile for low admin cost vs. same-size plans
- Employee saving4.1 / 1527th percentile for employee $ per participant
- Plan features3 / 10Default investment
- Red-flag deductions-3 pts1 issue reported on the filing
Total score45 / 100 · Grade C
This plan vs. peers
Peers: Professional, Scientific & Technical Services plans with 500–2,499 active participants (1,469 plans).
| Measure | Percentile |
|---|---|
| Employer $ per participant | 63th |
| Lower admin cost | 38th |
| Employee saving | 27th |
| Peers that auto-enroll | 48% |
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
Corrective distributions: the plan refunded $1,411 in contributions, which usually means it failed annual nondiscrimination testing.
What to do if you're in this plan
- Oprona, Inc. DBA Rosen USA put in about $3,899 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.
- 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 | $2,423,077 |
| Participant (employee) contributions | $3,429,833 |
| Other contributions (incl. rollovers in) | $701,443 |
| Administrative expenses paid from the plan | $143,119 |
| Contract administrator fees | $6,923 |
| Investment advisory & management fees | $100,522 |
| Benefits paid out | $3,671,103 |
| Net assets, start / end of year | $42.2M / $47.7M |
| Active participants, start / end of year | 619 / 624 |
| Participants with account balances | 708 |
| Auto-enrollment (feature code 2S) | Not reported |
| Auditor | Robertson & Robertson, PLLC |
Largest service providers (Schedule C)
| Empower Advisory Group, LLC | $100,522 reported compensation |
| Empower Annuity Insurance Company | $35,060 reported compensation |
| Robertson & Robertson, PLLC | $13,220 reported compensation |
Source: DOL EFAST2 Form 5500 filing, acknowledgment ID 20250930143908NAL0011801473001, received 2025-09-30, EIN 20-8040748, plan #001, plan year 2024-01-01 to 2024-12-31. Verify at efast.dol.gov.