Puerto Rico 401(k) plans

Name: Puerto Rico 401(k) plans: assets, participants and plan-paid fees
Creator: 401(k) Monitor
License: https://401kmonitor.com/licence/

118

Large 401(k) plans headquartered in Puerto Rico are in 401(k) Monitor’s published set, holding $2.7B in total, led on headcount by Luma Energy 401 (K) Pr Retirement Savings Plan with 3,715 active participants. Computed from DOL Form 5500 filings, plan year 2024.

State means the sponsor’s address on the filing, not where employees work. The figures above read all 118 of the form-year-2024 DOL EFAST2 filings from Puerto Rico, so they are every plan of that size filed from the state; 3 of them have a page of their own here. A plan with fewer than 100 participants files a shorter form and is not in this data at all.

3 of the biggest 401(k) plans headquartered in Puerto Rico

The plans this site submits to search engines come first, then the rest of the ones with a page; each group is ranked by active participants, the people still building up a balance. plan year 2024, DOL EFAST2 bulk data. Assets in USD. Every row links to its full fact page.
#	Plan	City	Active participants	Assets
1	RTX Puerto Rico Savings Plan	Santa Isabel	2,806	$126.6M
2	Puerto Rico Waste Management Group Corp. 1165(E) Plan	Gurabo	1,239	$7.4M
3	Pepsi-Cola Puerto Rico Distributing LLC 1165(E) Savings Plan	Toa Baja	551	$15.8M

Every Puerto Rico plan page, by size

The table above is the top of the list. These 2 pages hold the 3 published plan pages from Puerto Rico, out of 118 filings of that kind in the data, split by how many people are in them, each ranked by active participants.

500 to 999 participants · 1 plans
1,000 to 4,999 participants · 2 plans

401(k) fees in Puerto Rico vs the national median

Plan-paid administrative cost per participant, plan year 2024 Form 5500 filings. Computed over every large plan filed from Puerto Rico, whether or not it has a page here. The medians read only the ones whose filing reports a plan-paid cost.
Puerto Rico medianAcross the 91 Puerto Rico plans in our set with usable fee data.	$86.31 per participant
National medianAcross 54,782 published plans with usable fee data.	$122.17 per participant
Difference	$35.86 below the national median

Plan-paid means fees the plan itself reports on Schedule H; many employers pay providers directly, which a filing reports as $0. How to judge your own plan: are your 401(k) fees high?

Puerto Rico employers with a match dossier

These Puerto Rico-headquartered plans also file an SEC Form 11-K, so the employer’s match formula, vesting and eligibility are extracted on a company page.

Marriott International, Inc. 401(k) match
Marriott International, Inc. Puerto Rico Retirement Plan
The Coca-Cola Company 401(k) match
Caribbean Refrescos, Inc. Thrift Plan

Useful links

All states
Plan counts, fees and largest plans, state by state.
The largest 401(k) plans in the US
The national ranking these state tables are drawn from.
Average 401(k) fees by plan size
Fees depend on plan size more than on state.

Cite: 401(k) Monitor, “Puerto Rico 401(k) plans: largest plans and fees”, computed from DOL EFAST2 Form 5500 bulk data, plan year 2024, published set of 57,824 plans, data as of July 28, 2026.