Page 267 - DCAC Feb 2026 Files

Plans vs Benchmark Costs $480 $327 Benchmark Plan Your Plan/s Assumes a $100,000 Balance Total Fee (in %) Fee (in $) 0.27% 2,348,533 $ 0.00% 16,469 $ 0.00% (16,469) $ 0.27% 2,348,533 $ 0.03% 265,350 $ 0.02% 209,173 $ 0.05% 474,523 $ 0.33% 2,823,056 $ 0.01% 55,103 $ 0.02% 160,997 $ -0.02% (160,997) $ 0

$1,000 $500 $- Fee (in %) 0.27% 0.00% 0.00% 0.27% 0.03% 0.02% 0.05% 0.33% 0.01% 0.02% -0.02% 0.33% 0.02% 0.00% 0.00% 0.00% 0.02%

Plan Paid 4,650 7,907
County of San Mateo Retirement Plans Annual Fee Review
Fee (in $) 2,348,533 16,469 (16,469) 2,348,533 265,350 209,173 474,523 2,823,056 55,103 160,997 (160,997) 2,878,159 141,981 18,075 172,613

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

N/A
Benchmark * Similarly Sized 0.48% Fee (in %) 0.00% 0.00% 0.00% 0.00% 0.00%

864,399,513 0.33% 0.33% Employer Paid - - - - -

Plan Fee (in $) *The plan's estimated investment, recordkeeping and administrative costs of 0.33% as shown above, compare favorably to 401(k) Source data, a universe of 17 401(k) recordkeeping return and the actual underlying return of the portfolio. So as to reasonably approximate plan costs, the median expense ratio for the stable value universe (IM U.S. GIC/Stable Va
$ $ $ $ $ $ products for similarly-sized plans, with an average investment, recordkeeping and administrative cost of 0.48%. Published since 1995, the 401k Averages Book is one of the oldest and most recognized resources for comparative 401(k) average cost information in the industry. 401k Source data is an independent provider of comparative 401(k) fee data. The

Provider Fund Managers Empower Empower Innovest Various Various Empower Empower Empower Empower Professional service fees are not included with the benchmark data. ***Innovest's Investment Consulting fee is paid from the Expense Budget Account, along with other plan expenses.

Plan Assets as of 3/31/2025 Investment, Recordkeeping, and Administrative Costs Estimated Total Plan Expenses Expense Ratio Retained by Fund Manager** Revenue Sharing Paid to Plan Provider Revenue Sharing Credited to Participant Accounts Investment Management Fees Per Participant Recordkeeping Fee ($30 per participant) Asset Based Recordkeeping Fee (0.025%) Net Recordkeeping and Administrative Fees Total Investmen