401(k) Monitor

Brown-Forman Corporation Savings Plan

Brown-Forman Corporation · Louisville, KY · EIN 610143150 · Plan 006 · Form 5500 for plan year 2024

What Brown-Forman put into the plan, per active participant

$5,902

Brown-Forman Corporation put $5,902 into this plan for each of its 2,054 active participants in plan year 2024. That is the whole employer side, matching money, profit sharing, non-elective and safe-harbor contributions and reallocated forfeitures together, because the Form 5500 reports them on one line, so it is not the match rate.

0 · least per person100 · most per person

Brown-Forman put in more per active participant than 89% of plans with 1,000–4,999 participants in food, beverage and tobacco manufacturing. The middle plan in that group of 255 reported $2,235. Food, beverage and tobacco comes from business code 312140, which Brown-Forman Corporation entered on its own Form 5500. Sponsors pick that code themselves, so a code that does not describe what the employer does ranks the plan against the wrong companies.

What this figure cannot separate: how much Brown-Forman pays, and how much it puts in

This is dollars, not a rate. A Form 5500 carries no payroll, so the figure reflects both how much the employer puts in and how much the employer pays: two plans running the same formula report different amounts when one pays better. Crossing the peer group with industry holds most of that difference still, and none of it disappears.

This is one plan year, not an average. A true-up, a plan merger or a one-off contribution moves a single year on its own.

Source: Form 5500 filing for the plan year ended December 31, 2024, received by the DOL September 29, 2025 · DOL EFAST2

The $5,902 above is the Form 5500 figure for plan year 2024, and it counts every employer dollar on one line. Brown-Forman Corporation also files a Form 11-K, which states the match formula on its own for plan year 2025: the section below reads $2,475 a year at a $49,500 salary. That second figure is what the formula pays one worker on that salary, and not an amount either filing reports. The two figures cover different plan years and measure different things, so neither one is the other one corrected.

What the plan cost, per participant

$62.74

The plan paid $62.74 per participant in plan-paid administrative expenses in plan year 2024, cheaper than 64% of plans with 1,000–4,999 participants. The middle plan of that size paid $84.96.

Why a plan this big pays less per person before anything else

Bigger plans pay less per head by construction, because the same negotiated bill divides across more people. That is why this ranking sits inside the plan's own size cohort and is never taken across all plans.

Schedule H reports only what came out of plan assets. Fees the sponsor pays directly, and fees taken inside fund expense ratios, never appear here, so this is a floor and not the all-in cost.

401(k) Monitor Score

82 out of 100

Where this plan stands against plans of its size and industry on two amounts its Form 5500 reports: employer money in per active person, and plan-paid cost per person. It reads no match formula, no vesting schedule and no fund lineup, because a Form 5500 states none of them.

  • What the employer put in, per active participant: $5,902. Higher than 89% of plans with 1,000–4,999 participants in food, beverage and tobacco manufacturing.
  • What the plan cost, per participant: $62.74. Cheaper than 64% of plans with 1,000–4,999 participants.

How this score is built

On this page: the match and vesting terms · what to check next · every figure on the filing · fees itemised · the plans this one is ranked against · service providers

The match and vesting terms, from a Form 11-K

The match formula and the vesting schedule are stated in a Form 11-K, which is filed only by employers whose plan holds company stock. A Form 5500 reports neither.

What Brown-Forman puts in

$2,475

a year, at a $49,500 salary.

The match paragraph, word for word
The Company contributes matching contributions in an amount equal to 100% of the participant’s elective deferral for up to 5% of compensation that is deferred. Company matching contributions are made with each payroll period in which there are deferrals by the participant. At the end of the year, the Company may make a true-up match contribution for those participants still employed on December 31.

What you contribute to collect all of it

Contribute at least 5% of your pay to collect the full match.

That is $2,475 a year at a $49,500 salary, and it scales with your own.

Vesting score

64.29 out of 100

How fast the employer’s money becomes yours. Higher than 30% of the 253 schedules we have scored.

It measures vesting speed and nothing else. It says nothing about the size of the match, what the plan charges, or the funds inside it.

Vesting scheduleGraded, full at 4 years

Share of the employer's money that is the worker's at hire and at each of the first 6 anniversaries: 0%, 25%, 50%, 75%, 100%, 100%, 100%. The score is the average of those 7 readings.

Vesting, word for word
Participants are immediately vested in their employee contributions plus actual earnings thereon. Vesting in the Company's contributions and earnings thereon is 25% per year of service with the Company. After four years of service, participants will become 100% vested in the company contributions account. Participants will become 100% vested in their Company contributions account in case of death, normal retirement, or total and permanent disability while employed.
True-up after year endStated in the filing

The plan tops the match up after year end, so contributing unevenly through the year does not cost the worker part of it.

The same match paragraph, word for word
The Company contributes matching contributions in an amount equal to 100% of the participant’s elective deferral for up to 5% of compensation that is deferred. Company matching contributions are made with each payroll period in which there are deferrals by the participant. At the end of the year, the Company may make a true-up match contribution for those participants still employed on December 31.

The wait before the match starts and the year-end true-up appear above when the filing states them. Neither is part of the score, and a filing that is silent on one of them is not a plan without it.

The formula, the six-year window and a worked example

What the plan costs, against plans of its size

36th percentile

$62.74 per participant in plan-paid administrative cost, cheaper than 64% of plans with 1,000–4,999 participants.

The match, vesting and eligibility terms above are read from the Form 11-K filed by Brown-Forman Corporation, whose page states the full formula, the vesting schedule and the sentence behind each one.

What to check next

  • Collecting the whole match

    Brown-Forman’s Form 11-K pays the whole match at 5% of pay, which is $2,475 a year at a $49,500 salary and scales with your own. Your payslip and your Empower account both show the rate you set. A rate below 5% collects less than the whole match.

    That Form 11-K covers plan year 2025. The plan’s Summary Plan Description states the terms in force, and the plan administrator must provide it to participants on request.

  • Your own numbers are not on this page

    Every figure here is the whole plan for plan year 2024, taken from one filing and divided by headcounts. Your own contribution rate, your balance and the fees taken from your account are on your recordkeeper’s site, which this filing names as Empower. What you may put in during a year is set by the IRS and not by the plan: this year’s limits ↗.

Key figures

From Schedule H of Form 5500 filing 20250929101535NAL0004966067001, plan year 2024.
Total plan assets, end of year$648,549,973
Net assets$648,549,973
Participants, beginning of year3,042
Of which active2,054
Plan typeSingle employer
Size cohortThe peer group we rank fees against.1,000–4,999 participants
Employer share of the money that went in, plan year 2024The rest came from employees, who put in $23,525,521. The share falls when employees save more, so a plan whose staff contribute heavily reads lower here through no act of the employer. It is printed as a fact and it is not part of the score.34%

Plan-paid administrative expenses

The plan paid $190,845 in administrative expenses in plan year 2024, across 3,042 participants: $62.74 per participant.

Contract administrator fees$0
Professional feesnot reported in filing
Investment management fees$106,169
Other administrative fees$20,357

These are plan-paid expenses from Schedule H only. Fees the sponsor pays directly, and fees embedded in fund expense ratios, never appear here. This figure is a floor, not the all-in cost, and a low number is not “free”.

The plans this one is ranked against

Fees on this page are ranked against the 1,000–4,999 participant cohort, where the median plan pays $84.96 per participant. The sponsor files from Kentucky, one of 635 plans on file there, at a median of $106.54 per participant. Its business code places the plan in food, beverage and tobacco manufacturing, one of 1,356 on file, which run to a median of $108.05.

Plans of a similar size in Kentucky

The plans nearest this one by participant count, out of 92 in its peer group. Cost per participant is each plan’s own Schedule H figure, and a filing that reported no administrative expenses says so instead of showing a zero.
PlanParticipantsCost per participant
Lexmark Savings PlanLexmark International3,296$153.28
Pomeroy Technologies LLC Retirement Savings PlanPomeroy Technologies LLC3,051$61.43
Carering 401(k) PlanCarering Health, LLC2,850$4.29
Carering Health 401(k) PlanCarering Health, LLC2,850$4.29

Service providers (Schedule C)

Recordkeeper: Empower (as filed: “EMPOWER ANNUITY INSURANCE COMPANY O”)

7,876 plans on file name Empower as their recordkeeper, at a median of $165.69 per participant.

Providers from Schedule C, Part 1, Item 2 of filing 20250929101535NAL0004966067001. Direct compensation is paid from plan assets. Amounts in USD.
ProviderService codesDirect comp. ($)Indirect comp. ($)
Empower Advisory Group, LLC50, 28, 26106,169not reported
Empower Annuity Insurance Company O50, 37, 64, 59, 1563,7190

Source

DatasetDOL EFAST2 Form 5500 bulk data (FOIA)
Form year2024
Filing ACK_ID20250929101535NAL0004966067001
Dataset last refreshedJuly 28, 2026

Bulk dataset at askebsa.dol.gov ↗ · Look up the filing on EFAST2 ↗

Filings lag by design: a plan can file up to 9½ months after its year ends, so this is the newest data on file. Why filings lag

Cite this page

401(k) Monitor, "Brown-Forman Corporation Savings Plan: Form 5500 facts", from DOL EFAST2 filing 20250929101535NAL0004966067001, plan year ended December 31, 2024. 401(k) Monitor Score 82 out of 100 (exact value 81.87).