Plan Data Methodology
A field guide to the Form 5500 view: Schedule H large defined contribution filings, coverage limits and comparable reporting years.
The unit of record
We keep the latest receipt for each form year, employer identification number (EIN), and plan number (PN). DFE own master-trust filings are excluded so their assets are not counted a second time alongside participating plans.
Who enters the view
Eligible plans report at least 100 beginning-of-year participants. The 401(k) filter uses pension feature code 2J; 403(b) uses 2L or 2M. Other DC covers remaining eligible defined contribution plans. This is only the set of filings loaded here, not all U.S. plans.
What the dollars measure
Assets are gross end-of-year total assets reported on Schedule H, not net assets. The residual vehicle bucket includes directly held securities, cash, other holdings, and receivables. Investment vehicles are not asset classes.
Participants and missingness
Participant counts use the reported account-balance count where available, with a fallback to the reported beginning-of-year participant count. A missing asset or count is shown as missing, not as zero. A reported zero remains a zero.
When years can be compared
A year must be at least two calendar years old, have both Form 5500 and Schedule H loaded, and have at least 95% as many loaded filings and eligible plans as the preceding year. This is a relative coverage screen, not proof that all national filings are present. A newer year may still be incomplete because of filing and processing lag.
Reading a change
Year-over-year amounts and percentages appear only for comparable form-year pairs. A gap or an incomplete year does not produce a growth estimate. Filing totals are self-reported, not audited.