--- title: "Form 5500 counts: active, total, and account balances" description: "Choose comparable Form 5500 participant measures. Read beginning, active, total, and account-balance counts with the 2025 form, period, and source line." canonical: "https://scalewithsearch.com/articles/form-5500-participant-counts-active-total-account-balances" --- ## Site navigation - [Scale With Search](https://scalewithsearch.com/) - Services - Services - [AI systems](https://scalewithsearch.com/ai-systems) - [Site build](https://scalewithsearch.com/work#site-build) - [Whole website fix](https://scalewithsearch.com/work#whole-website-fix) - [Content library with SEO](https://scalewithsearch.com/work#content-library) - [Working session](https://scalewithsearch.com/audit) - Start here - [Send your brief](https://scalewithsearch.com/work#send-your-brief) - [Example scope](https://scalewithsearch.com/work#review-the-example-scope) - [Prices and terms](https://scalewithsearch.com/work#prices-and-terms) - Industries - Real estate - [Real estate agents and teams](https://scalewithsearch.com/for/real-estate) - [Platforms, ownership, and IDX](https://scalewithsearch.com/for/real-estate/real-estate-website-platforms-ownership-idx) - [Search, content, and AI](https://scalewithsearch.com/for/real-estate/real-estate-search-content-ai) - [Inquiries, campaigns, and handoffs](https://scalewithsearch.com/for/real-estate/real-estate-website-inquiries-campaigns-handoffs) - [Buyer, seller, and local pages](https://scalewithsearch.com/for/real-estate/real-estate-buyer-seller-local-resources) - [Rules, privacy, and trust](https://scalewithsearch.com/for/real-estate/real-estate-website-rules-privacy-trust) - Browse by business - [Trades and home services](https://scalewithsearch.com/for/#group-trades) - [Health, wellness, and animal care](https://scalewithsearch.com/for/#group-practices) - [Law, finance, and IT](https://scalewithsearch.com/for/#group-professional) - [Marketing and SEO agencies](https://scalewithsearch.com/for/#group-agencies) - [Shops and manufacturers](https://scalewithsearch.com/for/#group-manufacturing) - [Restaurants, shops, studios, and nonprofits](https://scalewithsearch.com/for/#group-local-services) - Chiropractic practices - [Chiropractic and wellness practices](https://scalewithsearch.com/for/chiropractic-and-wellness-practices) - [Chiropractic and physical therapy clinics](https://scalewithsearch.com/for/chiropractic-and-physical-therapy-clinics) - [All industries](https://scalewithsearch.com/for/) - Resources - Free tools - [AI readiness check](https://scalewithsearch.com/check) - [Free tools](https://scalewithsearch.com/tools/) - [Free Starter Kit](https://scalewithsearch.com/kit/business-memory-starter-kit.zip) - Guides - [AI-native library](https://scalewithsearch.com/ai-native) - [Industry intelligence](https://scalewithsearch.com/intelligence) - [Office job guides](https://scalewithsearch.com/guides/) - [Business memory](https://scalewithsearch.com/articles/business-memory-for-ai-agents-guide) - [Agent governance](https://scalewithsearch.com/articles/ai-agent-governance-guide-small-business) - [Migration and ownership](https://scalewithsearch.com/articles/leaving-vendor-ai-memory-guide) - Articles - [All articles](https://scalewithsearch.com/articles/) - [What changed](https://scalewithsearch.com/changes/) - About - Evidence - [Proof](https://scalewithsearch.com/proof) - Scale With Search - [About](https://scalewithsearch.com/about) - [How it works](https://scalewithsearch.com/how-it-works) # Form 5500 participant counts: choose the right field before comparing plan size A participant count needs a measure, a date, and a source line. “This plan has 180 participants” leaves too much unresolved for a useful comparison. You need to know whether 180 describes active participants, total participants, or participants with account balances. The 2025 Form 5500 separates those measures across lines 5 and 6. Some entries refer to the beginning of the plan year. Others refer to its end. Account-balance entries apply to defined contribution plans. [2025 Form 5500, page 2](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-form-5500.pdf#page=2). For an employer-plan adviser, the useful first step is choosing the question the count should answer. Then preserve the form, period, field, and filing version supporting that answer. The [retirement-plan research overview](/intelligence/financial-advisors) describes how checked observations fit a broader sponsor-research process. ## Start with the research question If your question concerns active participation at year-end, choose the active year-end measure. If it concerns all reported participants at year-end, choose the total year-end measure. If it concerns participants with balances, inspect the applicable account-balance entry. Write that choice before sorting plans into size bands. A band labeled “100 to 199” means little when one row uses active participants and another uses total participants. A consistent range does not repair an inconsistent underlying measure. Keep your service-fit decision separate. A practice may choose a particular measure for its research policy. That choice does not change the source definition or establish that a sponsor needs the practice's services. The [financial-advisor record overview](/for/financial-advisors) describes the wider boundaries for administrative preparation. This guide stays with reading aggregate filing counts. It does not estimate employer headcount, household wealth, or a participant's financial circumstances. ## Read the 2025 Form 5500 field map The table below applies to the core Form 5500. It does not describe Form 5500-SF field names. Preserve both the form line and dataset field when copying a count into a research worksheet. Table: Participant measures on the 2025 core Form 5500 | Measure | Form line | Core dataset field | | --- | --- | --- | | Total participants at beginning of year | 5 | `TOT_PARTCP_BOY_CNT` | | Active participants at beginning of year | 6a(1) | `TOT_ACT_PARTCP_BOY_CNT` | | Active participants at end of year | 6a(2) | `TOT_ACTIVE_PARTCP_CNT` | | Total participants at end of year | 6f | `TOT_ACT_RTD_SEP_BENEF_CNT` | | Participants with balances at beginning of year | 6g(1) | `PARTCP_ACCOUNT_BAL_CNT_BOY` | | Participants with balances at end of year | 6g(2) | `PARTCP_ACCOUNT_BAL_CNT` | These mappings come from the [2025 DOL data dictionary, Form 5500 page 2](https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/public-disclosure/foia/form-5500-2025-data-dictionary.zip). The [2025 core file layout](https://www.askebsa.dol.gov/FOIA%20Files/2025/Latest/F_5500_2025_Latest_layout.txt) identifies these count fields as numeric. The [2025 form](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-form-5500.pdf#page=2) supplies the visible labels. All were reopened on October 28, 2026. Notice that the field for active participants at year-end lacks an explicit `EOY` suffix. The source line supplies that timing. Do not infer a field's complete meaning from its name alone. Likewise, line 6 contains beginning-of-year entries despite its general end-of-year heading. Read each subline. A worksheet with only “line 6 participants” discards the distinction you need. ## Active participants are not only people making contributions For pension reporting on these lines, the instructions describe active participants through covered employment and credited service. They include individuals eligible to elect employer payments under a qualified 401(k) cash or deferred arrangement. [2025 instructions, participant definition, page 19](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-instructions.pdf#page=19). Therefore, an active-participant count should not be relabeled “employees contributing this year.” Eligibility and contribution activity are different concepts. Preserve the form's label rather than adding a more specific interpretation the field cannot support. The same instructions include nonvested individuals earning or retaining credited service. They exclude specified former employees, including those who received a full cash-out of their nonforfeitable accrued benefit. These details belong with the responsible plan specialist when a count needs interpretation. [2025 instructions, page 19](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-instructions.pdf#page=19). For initial research, retain the reported aggregate and the exact definition reference. Do not reconstruct participant status from assumptions about payroll, age, employment length, or contribution behavior. A public aggregate cannot answer each person's eligibility question. ## Total participants include other reported categories The 2025 form builds its end-of-year total through lines 6d and 6e. Line 6d adds active participants and two retired-or-separated categories. Line 6e counts deceased participants whose beneficiaries receive or are entitled to benefits. Line 6f adds the subtotal and that deceased-participant category. [2025 Form 5500, page 2](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-form-5500.pdf#page=2). The deceased-participant category is not a count of individual beneficiaries. Keep the wording precise when explaining a difference between active and total participants. One deceased participant may have more than one beneficiary under the instructions' description. [2025 instructions, page 19](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-instructions.pdf#page=19). An end-of-year total can consequently exceed the active count without describing additional current employees. A reviewer should inspect the component lines before explaining the gap. Arithmetic can show the reported composition. It cannot establish why the sponsor's circumstances changed. Keep the beginning total on line 5 separate from the end total on line 6f. Comparing one plan's opening population with another's closing population changes both the subject and timing of the question. ## Account-balance counts answer another question Line 6g(1) concerns participants included in the beginning total who have account balances at that beginning date. Line 6g(2) concerns participants included in the end total who have account balances at that ending date. Defined benefit plans do not complete line 6g. [2025 instructions, line 6g, page 19](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-instructions.pdf#page=19). Do not replace a missing balance count with the active count. Do not replace a balance count with total participants. Keep blank, zero, not applicable, and unreadable as distinct research states until the source resolves them. For a 401(k) example, the instructions include participants counted in the total who made contributions or had contributions made for them. The example covers this plan year and prior plan years. That example does not define the measure as current-year contributors alone. [2025 instructions, line 6g, page 19](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-instructions.pdf#page=19). The count also supplies no individual balance amount. It cannot establish how much any household owns or whether anyone should move an account. Keep those conclusions outside the research worksheet. ## Compare two fictional records The records below are synthetic examples for defined contribution pension plans. They are not observations of real sponsors. All end-of-year counts refer to December 31, 2025, within the same fictional reporting period. Table: Fictional participant counts for two plans | Measure | Example Plan A | Example Plan B | | --- | --- | --- | | Beginning total, line 5 | 160 | 205 | | Beginning active, line 6a(1) | 120 | 180 | | Ending active, line 6a(2) | 125 | 180 | | Retired or separated receiving benefits, line 6b | 10 | 5 | | Other retired or separated with future benefits, line 6c | 40 | 15 | | Deceased-participant category, line 6e | 5 | 0 | | Ending total, line 6f | 180 | 200 | | Beginning participants with balances, line 6g(1) | 145 | 165 | | Ending participants with balances, line 6g(2) | 160 | 170 | Plan A's ending total is 125 plus 10 plus 40 plus 5, or 180. Plan B's ending total is 180 plus 5 plus 15, or 200. Those totals answer a broader question than the active counts of 125 and 180. If your practice researches plans with 150 to 175 participants with balances at year-end, both fictional plans meet that numerical filter. If it uses the same band for active participants, neither meets it. The difference comes from the chosen measure, not from a changed record. Plan A's total increased from 160 to 180 within the example period. Its active count increased from 120 to 125. Report each change using its own label. Do not describe the total increase as twenty new employees. Use the example to test your research brief. Another reviewer should reproduce the selected figures from the named lines without guessing which “participants” column you meant. ## Keep Form 5500-SF comparisons in a separate review The 2025 Form 5500-SF puts participant measures on line 5. Total beginning and ending counts occupy 5a and 5b. Account-balance counts occupy 5c(1) and 5c(2). Active counts occupy 5d(1) and 5d(2). [2025 Form 5500-SF instructions, line 5, page 10](https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2025-sf-instructions.pdf#page=10). Its dataset also uses separate field names. For example, the 2025 dictionary maps year-end active participants to `SF_TOT_ACT_PARTCP_EOY_CNT`. It maps year-end total participants to `SF_TOT_ACT_RTD_SEP_BENEF_CNT`. [2025 data dictionary, Form 5500-SF page 1](https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/public-disclosure/foia/form-5500-2025-data-dictionary.zip). Maintain separate Form 5500 and Form 5500-SF groups during initial review. Before combining a measure, verify its definitions, date basis, plan population, and filing-selection rule. Similar labels are a reason to inspect both instructions, not permission to concatenate columns. A change of form between periods also deserves a note. The observed filing format alone does not explain the sponsor's business history. Refer filing obligations and audit questions to the qualified plan team. This worksheet does not determine thresholds or eligibility. ## Complete the comparison worksheet before ranking Resolve [plan and filing identity](/articles/form-5500-plan-identity-ein-plan-number-ack-id) first. Then create one row per plan, period, and selected participant measure. The following worksheet is a recommended research practice. Table: Participant-measure comparison worksheet | Field | Required research note | | --- | --- | | Identity | Sponsor EIN, three-character plan number, and full ACK_ID | | Form | Form 5500 or Form 5500-SF, plus form year | | Period | Exact beginning and ending dates in Part I | | Measure | Full label, beginning or end timing, source line, and field name | | Value | Reported count, or an explicit unresolved source state | | Version | Amendment marker, receipt context, dataset selection, and retrieval date | | Discrepancy | Conflicting figure, mismatched period, or missing definition | | Review | Reviewer, date, evidence checked, and accepted comparison decision | Before ranking, reopen each source line. Confirm that both rows use the same measure and timing. Check the arithmetic when the source supplies component counts. A discrepancy stays visible until the reviewer resolves it. DOL's guide distinguishes all submissions from the latest received filing for a plan. Preserve the chosen version before describing a year-to-year change. Otherwise, a revision may look like a population change. [Datasets guide, page 1](https://www.dol.gov/sites/dolgov/files/ebsa/pdf_files/form-5500-datasets-guide.pdf#page=1). Store accepted definitions and corrections in the firm's [owned business record](/articles/business-memory-for-ai-agents-guide). Scale With Search can scope the source collection, review worksheet, and research handoff through a [written work brief](/work). Your responsible advisers retain plan interpretation and professional decisions. Continue the website review: [AI-native financial advisors: the first functions to build](/articles/ai-native-financial-advisors-first-functions); [Financial advisor AI rules: data, approvals, and spend](/articles/financial-advisor-ai-rules-data-approvals-spend); [Financial advisor award badges: verify the website claim](/articles/financial-advisor-awards-ratings-website); [Financial advisor bios: link to registration records](/articles/financial-advisor-bio-registration-links); [Financial advisor meeting requests: limit the first form](/articles/financial-advisor-first-meeting-request-form); [Form CRS on a financial advisor website: check the link](/articles/financial-advisor-form-crs-website-link); [Financial advisor Google profiles: practitioner or firm?](/articles/financial-advisor-google-practitioner-profile); [Financial advisor newsletter archives: publish approved text](/articles/financial-advisor-newsletter-website-archive); [Financial advisor niche pages: explain who you help](/articles/financial-advisor-niche-service-pages); [Financial advisor podcasts: build useful transcript pages](/articles/financial-advisor-podcast-transcript-pages); [Financial advisor seminar pages: verify event details](/articles/financial-advisor-seminar-registration-page); [Financial advisor testimonials: review before publishing](/articles/financial-advisor-testimonials-website-review); [Financial advisor fees page: make the service clear](/articles/financial-advisor-website-fees-page); [Form 5500 plan identity: separate sponsor EIN, plan number, and filing acknowledgment](/articles/form-5500-plan-identity-ein-plan-number-ack-id). [financial advisors](/for/financial-advisors): website and search resources. ## Related: financial advisors - [Form 5500 plan identity: separate sponsor EIN, plan number, and filing acknowledgment](/articles/form-5500-plan-identity-ein-plan-number-ack-id) - [AI-native financial advisors: the first functions to build](/articles/ai-native-financial-advisors-first-functions) - [Financial advisor AI rules: data, approvals, and spend](/articles/financial-advisor-ai-rules-data-approvals-spend) ---- ```text .|########||. .|########||. .|########||. |##||. .||##|. |##||. .||##|. |##||. .||##|. |#|. .|#|. |#|. .|#|. |#|. .|#|. |#| |#| |#| |#| |#| |#| .#| |#. .#| |#. .#| |#. .#. .#| .#. .#| .#. .#| |#. .#| |#. .#| |#. .#| |# ...... #| |# ...... #| |# ...... #| .# ||#########| #| .# ||#########| #| .# ||#########| #| .#. |######||######|. .#. .#. |######||######|. .#. .#. |######||######|. .#. #. .##|###|##|#|######| .# #. .##|###|##|#|######| .# #. .##|###|##|#|######| .# || |##|#||||||||||||#||#| || || |##|#||||||||||||#||#| || || |##|#||||||||||||#||#| || # |#||||||||||||||||||||#| #. # |#||||||||||||||||||||#| #. # |#||||||||||||||||||||#| #. || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || # .#||||||||||||||||||||||||#| # # .#||||||||||||||||||||||||#| # # .#||||||||||||||||||||||||#| # || ....|||#||||||##|#|||#|#||##||||....|. || || ....|||#||||||##|#|||#|#||##||||....|. || || ....|||#||||||##|#|||#|#||##||||....|. || #. . ....|# ....#||| ||| .#||| ....#. .# #. . ....|# ....#||| ||| .#||| ....#. .# #. . ....|# ....#||| ||| .#||| ....#. .# # . ||||#| .#####|| . .#| .#||| ||||# #. # . ||||#| .#####|| . .#| .#||| ||||# #. # . ||||#| .#####|| . .#| .#||| ||||# #. .| ||||| #. |#|||||. || #. |#||. .||||| || .| ||||| #. |#|||||. || #. |#||. .||||| || .| ||||| #. |#|||||. || #. |#||. .||||| || || |.... #. ....|#. |. ...|. ....|| || || |.... #. ....|#. |. ...|. ....|| || || |.... #. ....|#. |. ...|. ....|| || #. .||||||##||||||##||####|||||||#||||||#| .# #. .||||||##||||||##||####|||||||#||||||#| .# #. .||||||##||||||##||####|||||||#||||||#| .# # .||####|###########################|. # # .||####|###########################|. # # .||####|###########################|. # # .#||||||.#.|| # |. ..# #| #|||||#| # # .#||||||.#.|| # |. ..# #| #|||||#| # # .#||||||.#.|| # |. ..# #| #|||||#| # # .#|||||| .. |# ## |#| ...#|#|||#| # # .#|||||| .. |# ## |#| ...#|#|||#| # # .#|||||| .. |# ## |#| ...#|#|||#| # # .#|||#|# .# .#| #| ##|.#..#|||||#| # # .#|||#|# .# .#| #| ##|.#..#|||||#| # # .#|||#|# .# .#| #| ##|.#..#|||||#| # # .#||||||############|######|||||#| # # .#||||||############|######|||||#| # # .#||||||############|######|||||#| # # |...||#||||||#||||#|#||||||#|||||#||| |.| # # |...||#||||||#||||#|#||||||#|||||#||| |.| # # |...||#||||||#||||#|#||||||#|||||#||| |.| # #. .. ||||# .|||##|. |#| .|| || .|||#. #| # .# #. .. ||||# .|||##|. |#| .|| || .|||#. #| # .# #. .. ||||# .|||##|. |#| .|| || .|||#. #| # .# || | ...|| ...##| | #| .|. |. ##### .. .| || || | ...|| ...##| | #| .|. |. ##### .. .| || || | ...|| ...##| | #| .|. |. ##### .. .| || || ||||| || ||||#| . |. |. |#. ||||| |#| || || || ||||| || ||||#| . |. |. |#. ||||| |#| || || || ||||| || ||||#| . |. |. |#. ||||| |#| || || .# |.....#|....|#.||||.|||##.|#|....||.#||.#. #. .# |.....#|....|#.||||.|||##.|#|....||.#||.#. #. .# |.....#|....|#.||||.|||##.|#|....||.#||.#. #. #.|||||||#############################| ||| .# #.|||||||#############################| ||| .# #.|||||||#############################| ||| .# || ##||#||#||||||#||#||#||#||##. || || ##||#||#||||||#||#||#||#||##. || || ##||#||#||||||#||#||#||#||##. || # .#|||||||||#||#|||||||||||#| # # .#|||||||||#||#|||||||||||#| # # .#|||||||||#||#|||||||||||#| # || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || .# |#||||||||||||||||||||#| #. .# |#||||||||||||||||||||#| #. .# |#||||||||||||||||||||#| #. || |#||||||||||||||||||#| || || |#||||||||||||||||||#| || || |#||||||||||||||||||#| || #. .######|#|#########| .# #. .######|#|#########| .# #. .######|#|#########| .# .#. |#####||||#####| .#. .#. |#####||||#####| .#. .#. |#####||||#####| .#. |# ||########|| #. |# ||########|| #. |# ||########|| #. |# ...... #| |# ...... #| |# ...... #| |#. .#| |#. .#| |#. .#| |#. .#. |#. .#. |#. .#. .#| |#. .#| |#. .#| |#. |#| |#| |#| |#| |#| |#| .|#|. .|#|. .|#|. .|#|. .|#|. .|#|. |##||. .||##| |##||. .||##| |##||. .||##| .||########||. .||########||. .||########||. Scale With Search 2026 [scalewithsearch.com](https://scalewithsearch.com) ```