Puerto Rico 401(k) plans
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. Our published set covers 57,824 of the 57,824 large plans in the form-year-2024 DOL EFAST2 bulk data, so this is the largest-plan end of Puerto Rico, not a census of it.
10 of the biggest 401(k) plans headquartered in Puerto Rico
Every Puerto Rico plan, by size
The table above is the top of the list. These 3 pages hold all 118 plans on file from Puerto Rico, split by how many people are in them, each ranked by active participants.
- 100 to 499 participants · 82 plans
- 500 to 999 participants · 22 plans
- 1,000 to 4,999 participants · 14 plans
401(k) fees in Puerto Rico vs the national median
| Puerto Rico medianAcross the 91 Puerto Rico plans in our set with usable fee data. | $86.31 per participant |
|---|---|
| National medianAcross 54,783 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.