Ranking of CY 2022 401(k) Industry Groups
by their Average Contract-Administrator Fees

Ranks the 271 industry groups (first four digits from the six-digit NAICS business code, Line 2d in Form 5500) of 401(k) plans by the average of their contract administrator fees, Line 2i(2), Schedule H. Addresses 61,177 employer 401k plans that filed a Schedule H, whose start date is in Q1 2022, and each with at least $1 in total assets.  The total sum of contract administrator fees is  $1.7B and the plan average is $27,902. Uses data update (4/25/2024) from DOL EBSA.

​

   Industry Group | No. of Plans | Summed Contract-Administrator Fees | Average Contract-Administrator Fees

1. General Merchandise Stores, including Warehouse Clubs and Supercenters | #plans=42 | sum=$22,611,524 | avg=$538,370
2. Department Stores | #plans=18 | sum=$5,795,889 | avg=$321,994
3. Insurance and Employee Benefit Funds | #plans=64 | sum=$15,954,736 | avg=$249,293
4. Cable and Other Subscription Programming | #plans=28 | sum=$5,487,231 | avg=$195,973
5. Electric Power Generation, Transmission and Distribution | #plans=239 | sum=$36,504,569 | avg=$152,739
6. General Rental Centers | #plans=10 | sum=$1,383,083 | avg=$138,308
7. Poultry and Egg Production | #plans=43 | sum=$5,364,749 | avg=$124,762
8. Hospitals | #plans=638 | sum=$53,794,846 | avg=$84,318
9. Air Transportation | #plans=192 | sum=$14,750,804 | avg=$76,827
10. Performing Arts Companies | #plans=49 | sum=$3,687,673 | avg=$75,259
11. Footwear Manufacturing | #plans=19 | sum=$1,385,275 | avg=$72,909
12. Accounting, Tax Preparation, Bookkeeping, and Payroll Services | #plans=487 | sum=$32,944,031 | avg=$67,647
13. Employment Services | #plans=661 | sum=$43,762,734 | avg=$66,207
14. Communications Equipment Manufacturing | #plans=102 | sum=$6,683,111 | avg=$65,521
15. Telecommunications | #plans=335 | sum=$21,635,686 | avg=$64,584
16. Business, Professional, Labor, Political, and Similar Organizations | #plans=59 | sum=$3,541,489 | avg=$60,025
17. Veneer, Plywood, and Engineered Wood Product Manufacturing | #plans=71 | sum=$4,226,951 | avg=$59,535
18. Glass and Glass Product Manufacturing | #plans=99 | sum=$5,804,358 | avg=$58,630
19. Warehousing and Storage | #plans=207 | sum=$11,532,283 | avg=$55,712
20. Securities and Commodity Exchanges | #plans=11 | sum=$608,071 | avg=$55,279
21. Motor Vehicle Parts Manufacturing | #plans=418 | sum=$21,858,976 | avg=$52,294
22. Commercial and Service Industry Machinery Manufacturing | #plans=70 | sum=$3,510,060 | avg=$50,144
23. Dairy Product Manufacturing | #plans=131 | sum=$6,503,973 | avg=$49,649
24. Shoe Stores | #plans=34 | sum=$1,673,016 | avg=$49,206
25. Health and Personal Care Stores | #plans=246 | sum=$12,020,718 | avg=$48,865
26. Hunting and Trapping | #plans=2 | sum=$94,328 | avg=$47,164
27. Textile Product Mills | #plans=103 | sum=$4,766,660 | avg=$46,278
28. Special Food Services | #plans=216 | sum=$9,711,096 | avg=$44,959
29. Support Activities for Forestry | #plans=15 | sum=$634,513 | avg=$42,301
30. Insurance Carriers | #plans=438 | sum=$17,801,119 | avg=$40,642
31. Clothing Stores | #plans=153 | sum=$6,057,131 | avg=$39,589
32. Motion Picture and Video Industries | #plans=84 | sum=$3,279,401 | avg=$39,040
33. Beverage Manufacturing | #plans=232 | sum=$8,821,613 | avg=$38,024
34. Metal Ore Mining | #plans=38 | sum=$1,435,547 | avg=$37,778
35. Couriers and Express Delivery Services | #plans=28 | sum=$1,054,711 | avg=$37,668
36. Gambling Industries | #plans=169 | sum=$6,338,401 | avg=$37,505
37. Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | #plans=18 | sum=$674,143 | avg=$37,452
38. Agencies, Brokerages, and Other Insurance Related Activities | #plans=604 | sum=$22,212,346 | avg=$36,775
39. Gasoline Stations | #plans=118 | sum=$4,260,486 | avg=$36,106

40. Drugs and Druggists' Sundries Merchant Wholesalers | #plans=77 | sum=$2,754,991 | avg=$35,779
41. Other Electrical Equipment and Component Manufacturing | #plans=382 | sum=$13,580,075 | avg=$35,550
42. Activities Related to Credit Intermediation | #plans=92 | sum=$3,264,305 | avg=$35,482
43. Pulp, Paper, and Paperboard Mills | #plans=90 | sum=$3,179,267 | avg=$35,325
44. Nondepository Credit Intermediation | #plans=431 | sum=$15,069,656 | avg=$34,964
45. Home Furnishings Stores | #plans=73 | sum=$2,502,023 | avg=$34,274
46. Petroleum and Coal Products Manufacturing | #plans=141 | sum=$4,749,544 | avg=$33,685
47. Specialized Freight Trucking | #plans=187 | sum=$6,294,847 | avg=$33,662
48. Traveler Accommodation | #plans=619 | sum=$20,799,662 | avg=$33,602
49. Land Subdivision | #plans=42 | sum=$1,409,363 | avg=$33,556
50. Basic Chemical Manufacturing | #plans=137 | sum=$4,564,030 | avg=$33,314
51. Forging and Stamping | #plans=169 | sum=$5,629,507 | avg=$33,311
52. Grocery Stores | #plans=462 | sum=$14,903,956 | avg=$32,260
53. Water Transportation | #plans=91 | sum=$2,923,448 | avg=$32,126
54. Hardware and Plumbing and Heating Equipment and Supplies Merchant Wholesalers | #plans=207 | sum=$6,621,832 | avg=$31,990
55. Pharmaceutical and Medicine Manufacturing | #plans=311 | sum=$9,753,834 | avg=$31,363
56. Death Care Services | #plans=32 | sum=$999,031 | avg=$31,220
57. Drinking Places (Alcoholic Beverages) | #plans=19 | sum=$587,463 | avg=$30,919
58. Depository Credit Intermediation | #plans=1,766 | sum=$54,599,563 | avg=$30,917
59. Motor Vehicle and Motor Vehicle Parts and Supplies Merchant Wholesalers | #plans=229 | sum=$7,063,617 | avg=$30,845
60. Management of Companies and Enterprises | #plans=677 | sum=$20,852,147 | avg=$30,801
61. Commercial and Industrial Machinery and Equipment Rental and Leasing | #plans=131 | sum=$4,024,093 | avg=$30,718
62. Automotive Parts, Accessories, and Tire Stores | #plans=163 | sum=$4,963,769 | avg=$30,453
63. Other Food Manufacturing | #plans=408 | sum=$12,407,907 | avg=$30,412
64. Fruit and Vegetable Preserving and Specialty Food Manufacturing | #plans=130 | sum=$3,919,518 | avg=$30,150
65. Nonferrous Metal (except Aluminum) Production and Processing | #plans=91 | sum=$2,732,457 | avg=$30,027
66. Other Miscellaneous Manufacturing | #plans=1,031 | sum=$30,866,889 | avg=$29,939
67. Securities and Commodity Contracts Intermediation and Brokerage | #plans=191 | sum=$5,716,166 | avg=$29,928
68. Computer and Peripheral Equipment Manufacturing | #plans=133 | sum=$3,939,390 | avg=$29,619
69. Rail Transportation | #plans=53 | sum=$1,566,138 | avg=$29,550
70. Animal Slaughtering and Processing | #plans=106 | sum=$3,099,254 | avg=$29,238
71. Converted Paper Product Manufacturing | #plans=193 | sum=$5,620,865 | avg=$29,124
72. Outpatient Care Centers | #plans=493 | sum=$14,293,942 | avg=$28,994
73. Building Equipment Contractors | #plans=974 | sum=$28,208,928 | avg=$28,962
74. Other Ambulatory Health Care Services | #plans=181 | sum=$5,212,645 | avg=$28,799
75. Agriculture, Construction, and Mining Machinery Manufacturing | #plans=155 | sum=$4,414,544 | avg=$28,481
76. Grocery and Related Product Merchant Wholesalers | #plans=325 | sum=$9,232,204 | avg=$28,407
77. Bakeries and Tortilla Manufacturing | #plans=169 | sum=$4,781,551 | avg=$28,293
78. Audio and Video Equipment Manufacturing | #plans=38 | sum=$1,064,258 | avg=$28,007
79. Foundries | #plans=65 | sum=$1,814,130 | avg=$27,910
80. Support Activities for Rail Transportation | #plans=17 | sum=$474,025 | avg=$27,884
81. General Freight Trucking | #plans=707 | sum=$19,624,781 | avg=$27,758

82. Plastics Product Manufacturing | #plans=686 | sum=$18,901,339 | avg=$27,553
83. Consumer Goods Rental | #plans=24 | sum=$647,893 | avg=$26,996
84. Household Appliances and Electrical and Electronic Goods Merchant Wholesalers | #plans=223 | sum=$6,014,766 | avg=$26,972
85. Motor Vehicle Manufacturing | #plans=84 | sum=$2,264,561 | avg=$26,959
86. Household Appliance Manufacturing | #plans=36 | sum=$969,358 | avg=$26,927
87. Beer, Wine, and Distilled Alcoholic Beverage Merchant Wholesalers | #plans=248 | sum=$6,668,122 | avg=$26,888
88. Railroad Rolling Stock Manufacturing | #plans=17 | sum=$456,150 | avg=$26,832
89. Used Merchandise Stores | #plans=28 | sum=$748,477 | avg=$26,731
90. Chemical and Allied Products Merchant Wholesalers | #plans=63 | sum=$1,678,566 | avg=$26,644
91. Other Support Activities for Transportation | #plans=113 | sum=$3,001,214 | avg=$26,559
92. Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing | #plans=48 | sum=$1,269,365 | avg=$26,445
93. Office Supplies, Stationery, and Gift Stores | #plans=46 | sum=$1,214,163 | avg=$26,395
94. Other Financial Investment Activities | #plans=519 | sum=$13,526,998 | avg=$26,064
95. Furniture and Related Product Manufacturing | #plans=223 | sum=$5,775,588 | avg=$25,899
96. Lawn and Garden Equipment and Supplies Stores | #plans=51 | sum=$1,312,044 | avg=$25,726
97. Other Specialty Trade Contractors | #plans=816 | sum=$20,949,726 | avg=$25,674
98. Highway, Street, and Bridge Construction | #plans=334 | sum=$8,519,177 | avg=$25,507
99. Architectural, Engineering, and Related Services | #plans=1,567 | sum=$39,920,184 | avg=$25,476
100. Support Activities for Mining | #plans=129 | sum=$3,286,228 | avg=$25,475
101. Ventilation, Heating, Air-Conditioning, and Commercial Refrigeration Equipment Manufacturing | #plans=99 | sum=$2,521,552 | avg=$25,470
102. Oil and Gas Extraction | #plans=215 | sum=$5,434,228 | avg=$25,275
103. Lessors of Real Estate | #plans=381 | sum=$9,593,321 | avg=$25,179
104. Other Chemical Product and Preparation Manufacturing | #plans=175 | sum=$4,395,972 | avg=$25,120
105. Offices of Physicians | #plans=1,893 | sum=$47,546,673 | avg=$25,117
106. Waste Management and Remediation Services | #plans=184 | sum=$4,616,099 | avg=$25,087
107. Electric Lighting Equipment Manufacturing | #plans=51 | sum=$1,274,042 | avg=$24,981
108. Medical and Diagnostic Laboratories | #plans=193 | sum=$4,792,142 | avg=$24,830
109. Nursing and Residential Care Facilities | #plans=1,226 | sum=$30,373,856 | avg=$24,775
110. Other Crop Farming | #plans=88 | sum=$2,176,127 | avg=$24,729
111. Farm Product Raw Material Merchant Wholesalers | #plans=60 | sum=$1,478,508 | avg=$24,642
112. Coal Mining | #plans=62 | sum=$1,520,209 | avg=$24,520
113. Promoters of Performing Arts, Sports, and Similar Events | #plans=37 | sum=$906,984 | avg=$24,513
114. Direct Selling Establishments | #plans=139 | sum=$3,396,822 | avg=$24,438
115. Executive, Legislative, and Other General Government Support | #plans=76 | sum=$1,857,058 | avg=$24,435
116. Other Heavy and Civil Engineering Construction | #plans=239 | sum=$5,805,482 | avg=$24,291
117. Aerospace Product and Parts Manufacturing | #plans=187 | sum=$4,515,259 | avg=$24,146
118. Other Motor Vehicle Dealers | #plans=150 | sum=$3,621,028 | avg=$24,140
119. Other General Purpose Machinery Manufacturing | #plans=231 | sum=$5,550,810 | avg=$24,029
120. Sporting Goods, Hobby, and Musical Instrument Stores | #plans=84 | sum=$2,016,274 | avg=$24,003
121. Nonresidential Building Construction | #plans=649 | sum=$15,542,754 | avg=$23,949
122. Motor Vehicle Body and Trailer Manufacturing | #plans=70 | sum=$1,668,500 | avg=$23,836
123. Paper and Paper Product Merchant Wholesalers | #plans=68 | sum=$1,619,128 | avg=$23,811

124. Cement and Concrete Product Manufacturing | #plans=167 | sum=$3,975,938 | avg=$23,808
125. Sawmills and Wood Preservation | #plans=69 | sum=$1,635,204 | avg=$23,699
126. Sugar and Confectionery Product Manufacturing | #plans=94 | sum=$2,222,564 | avg=$23,644
127. Animal Food Manufacturing | #plans=90 | sum=$2,127,616 | avg=$23,640
128. Lumber and Other Construction Materials Merchant Wholesalers | #plans=196 | sum=$4,630,680 | avg=$23,626
129. Other Miscellaneous Store Retailers | #plans=233 | sum=$5,489,997 | avg=$23,562
130. Manufacturing and Reproducing Magnetic and Optical Media | #plans=16 | sum=$376,208 | avg=$23,513
131. Office Administrative Services | #plans=235 | sum=$5,506,086 | avg=$23,430
132. Architectural and Structural Metals Manufacturing | #plans=142 | sum=$3,325,978 | avg=$23,422
133. Religious, Grantmaking, Civic, Professional, and Similar Organizations | #plans=774 | sum=$18,091,014 | avg=$23,373
134. Automobile Dealers | #plans=1,635 | sum=$38,203,305 | avg=$23,366
135. Other Professional, Scientific, and Technical Services | #plans=2,222 | sum=$51,850,818 | avg=$23,335
136. Advertising, Public Relations, and Related Services | #plans=400 | sum=$9,326,320 | avg=$23,316
137. Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance | #plans=155 | sum=$3,597,138 | avg=$23,207
138. Apparel Accessories and Other Apparel Manufacturing | #plans=101 | sum=$2,338,195 | avg=$23,150
139. Other Wood Product Manufacturing | #plans=206 | sum=$4,751,498 | avg=$23,066
140. Automotive Repair and Maintenance | #plans=166 | sum=$3,821,546 | avg=$23,021
141. Scenic and Sightseeing Transportation | #plans=16 | sum=$367,252 | avg=$22,953
142. Other Nonmetallic Mineral Product Manufacturing | #plans=58 | sum=$1,328,365 | avg=$22,903
143. Furniture Stores | #plans=135 | sum=$3,091,171 | avg=$22,898
144. Residential Building Construction | #plans=324 | sum=$7,365,369 | avg=$22,733
145. Iron and Steel Mills and Ferroalloy Manufacturing | #plans=84 | sum=$1,903,635 | avg=$22,662
146. Specialty Food Stores | #plans=145 | sum=$3,279,885 | avg=$22,620
147. Miscellaneous Durable Goods Merchant Wholesalers | #plans=578 | sum=$13,050,336 | avg=$22,578
148. Travel Arrangement and Reservation Services | #plans=58 | sum=$1,303,490 | avg=$22,474
149. Other Transportation Equipment Manufacturing | #plans=124 | sum=$2,771,515 | avg=$22,351
150. Jewelry, Luggage, and Leather Goods Stores | #plans=43 | sum=$960,126 | avg=$22,329
151. Vegetable and Melon Farming | #plans=58 | sum=$1,294,222 | avg=$22,314
152. Industrial Machinery Manufacturing | #plans=276 | sum=$6,105,967 | avg=$22,123
153. Facilities Support Services | #plans=103 | sum=$2,278,121 | avg=$22,118
154. Metalworking Machinery Manufacturing | #plans=96 | sum=$2,119,074 | avg=$22,074
155. Business Support Services | #plans=286 | sum=$6,302,964 | avg=$22,038
156. Apparel, Piece Goods, and Notions Merchant Wholesalers | #plans=114 | sum=$2,511,200 | avg=$22,028
157. Miscellaneous Nondurable Goods Merchant Wholesalers | #plans=313 | sum=$6,889,906 | avg=$22,012
158. Specialized Design Services | #plans=86 | sum=$1,889,684 | avg=$21,973
159. Management, Scientific, and Technical Consulting Services | #plans=1,094 | sum=$23,828,237 | avg=$21,781
160. Water, Sewage and Other Systems | #plans=67 | sum=$1,454,782 | avg=$21,713
161. Coating, Engraving, Heat Treating, and Allied Activities | #plans=100 | sum=$2,167,865 | avg=$21,679
162. Foundation, Structure, and Building Exterior Contractors | #plans=249 | sum=$5,384,882 | avg=$21,626
163. Other Fabricated Metal Product Manufacturing | #plans=987 | sum=$21,272,670 | avg=$21,553
164. Furniture and Home Furnishing Merchant Wholesalers | #plans=79 | sum=$1,701,041 | avg=$21,532
165. Machine Shops; Turned Product; and Screw, Nut, and Bolt Manufacturing | #plans=205 | sum=$4,409,006 | avg=$21,507

166. RV (Recreational Vehicle) Parks and Recreational Camps | #plans=7 | sum=$149,574 | avg=$21,368
167. Wholesale Electronic Markets and Agents and Brokers | #plans=64 | sum=$1,365,435 | avg=$21,335
168. Rubber Product Manufacturing | #plans=143 | sum=$3,046,262 | avg=$21,303
169. Machinery, Equipment, and Supplies Merchant Wholesalers | #plans=387 | sum=$8,241,805 | avg=$21,297
170. Newspaper, Periodical, Book, and Directory Publishers | #plans=287 | sum=$6,090,359 | avg=$21,221
171. Medical Equipment and Supplies Manufacturing | #plans=338 | sum=$7,142,648 | avg=$21,132
172. Other Information Services | #plans=275 | sum=$5,810,586 | avg=$21,129
173. Other Amusement and Recreation Industries | #plans=374 | sum=$7,863,442 | avg=$21,025
174. Offices of Real Estate Agents and Brokers | #plans=137 | sum=$2,869,456 | avg=$20,945
175. Radio and Television Broadcasting | #plans=104 | sum=$2,174,717 | avg=$20,911
176. Offices of Other Health Practitioners | #plans=634 | sum=$13,212,139 | avg=$20,839
177. Support Activities for Crop Production | #plans=137 | sum=$2,829,380 | avg=$20,652
178. Timber Tract Operations | #plans=10 | sum=$206,436 | avg=$20,644
179. Educational Services | #plans=724 | sum=$14,871,622 | avg=$20,541
180. Building Material and Supplies Dealers | #plans=246 | sum=$5,018,671 | avg=$20,401
181. Personal and Household Goods Repair and Maintenance | #plans=35 | sum=$704,401 | avg=$20,126
182. Steel Product Manufacturing from Purchased Steel | #plans=186 | sum=$3,742,519 | avg=$20,121
183. Computer Systems Design and Related Services | #plans=2,120 | sum=$42,555,047 | avg=$20,073
184. Support Activities for Water Transportation | #plans=50 | sum=$1,003,553 | avg=$20,071
185. Nonmetallic Mineral Mining and Quarrying | #plans=108 | sum=$2,155,897 | avg=$19,962
186. Soap, Cleaning Compound, and Toilet Preparation Manufacturing | #plans=96 | sum=$1,912,232 | avg=$19,919
187. Petroleum and Petroleum Products Merchant Wholesalers | #plans=171 | sum=$3,399,619 | avg=$19,881
188. Other Animal Production | #plans=34 | sum=$673,705 | avg=$19,815
189. Alumina and Aluminum Production and Processing | #plans=78 | sum=$1,543,242 | avg=$19,785
190. Other Transit and Ground Passenger Transportation | #plans=58 | sum=$1,136,535 | avg=$19,595
191. Support Activities for Air Transportation | #plans=79 | sum=$1,542,227 | avg=$19,522
192. Interurban and Rural Bus Transportation | #plans=21 | sum=$404,400 | avg=$19,257
193. Grain and Oilseed Milling | #plans=47 | sum=$903,748 | avg=$19,229
194. Freight Transportation Arrangement | #plans=138 | sum=$2,641,506 | avg=$19,141
195. Home Health Care Services | #plans=623 | sum=$11,921,442 | avg=$19,136
196. Metal and Mineral (except Petroleum) Merchant Wholesalers | #plans=88 | sum=$1,680,380 | avg=$19,095
197. Electrical Equipment Manufacturing | #plans=95 | sum=$1,813,942 | avg=$19,094
198. Other Personal Services | #plans=564 | sum=$10,617,133 | avg=$18,825
199. Cutlery and Handtool Manufacturing | #plans=59 | sum=$1,108,682 | avg=$18,791
200. Activities Related to Real Estate | #plans=1,093 | sum=$20,289,227 | avg=$18,563
201. Professional and Commercial Equipment and Supplies Merchant Wholesalers | #plans=124 | sum=$2,297,885 | avg=$18,531
202. Hog and Pig Farming | #plans=14 | sum=$258,528 | avg=$18,466
203. Support Activities for Animal Production | #plans=23 | sum=$415,665 | avg=$18,072
204. Printing and Related Support Activities | #plans=419 | sum=$7,556,660 | avg=$18,035
205. Natural Gas Distribution | #plans=68 | sum=$1,211,583 | avg=$17,817
206. Seafood Product Preparation and Packaging | #plans=40 | sum=$712,232 | avg=$17,806
207. Engine, Turbine, and Power Transmission Equipment Manufacturing | #plans=88 | sum=$1,553,944 | avg=$17,658

208. Legal Services | #plans=1,150 | sum=$20,125,624 | avg=$17,501
209. Building Finishing Contractors | #plans=162 | sum=$2,829,797 | avg=$17,468
210. Electronic Shopping and Mail-Order Houses | #plans=189 | sum=$3,285,087 | avg=$17,381
211. Community Food and Housing and Emergency and Other Relief Services | #plans=174 | sum=$3,013,342 | avg=$17,318
212. Electronic and Precision Equipment Repair and Maintenance | #plans=52 | sum=$893,396 | avg=$17,181
213. Navigational, Measuring, Electromedical, and Control Instruments Manufacturing | #plans=120 | sum=$2,060,860 | avg=$17,174
214. Services to Buildings and Dwellings | #plans=333 | sum=$5,713,277 | avg=$17,157
215. Data Processing, Hosting, and Related Services | #plans=245 | sum=$4,151,948 | avg=$16,947
216. Investigation and Security Services | #plans=146 | sum=$2,459,119 | avg=$16,843
217. Hardware Manufacturing | #plans=24 | sum=$403,092 | avg=$16,796
218. Offices of Dentists | #plans=182 | sum=$3,044,616 | avg=$16,729
219. Spectator Sports | #plans=174 | sum=$2,896,384 | avg=$16,646
220. Boiler, Tank, and Shipping Container Manufacturing | #plans=38 | sum=$623,986 | avg=$16,421
221. Ship and Boat Building | #plans=80 | sum=$1,295,473 | avg=$16,193
222. Electronics and Appliance Stores | #plans=77 | sum=$1,238,680 | avg=$16,087
223. Textile Mills | #plans=62 | sum=$996,548 | avg=$16,073
224. Resin, Synthetic Rubber, and Artificial and Synthetic Fibers and Filaments Manufacturing | #plans=69 | sum=$1,053,724 | avg=$15,271
225. Rooming and Boarding Houses, Dormitories, and Workers' Camps | #plans=11 | sum=$165,720 | avg=$15,065
226. Apparel Knitting Mills | #plans=11 | sum=$163,569 | avg=$14,870
227. Cut and Sew Apparel Manufacturing | #plans=73 | sum=$1,081,129 | avg=$14,810
228. Fruit and Tree Nut Farming | #plans=73 | sum=$1,080,427 | avg=$14,800
229. Other Support Services | #plans=104 | sum=$1,526,661 | avg=$14,679
230. Scientific Research and Development Services | #plans=444 | sum=$6,371,853 | avg=$14,351
231. Vocational Rehabilitation Services | #plans=139 | sum=$1,978,120 | avg=$14,231
232. Spring and Wire Product Manufacturing | #plans=54 | sum=$754,362 | avg=$13,970
233. Restaurants and Other Eating Places | #plans=1,034 | sum=$14,317,135 | avg=$13,846
234. Utility System Construction | #plans=108 | sum=$1,490,722 | avg=$13,803
235. Other Investment Pools and Funds | #plans=79 | sum=$1,087,738 | avg=$13,769
236. Greenhouse, Nursery, and Floriculture Production | #plans=110 | sum=$1,509,111 | avg=$13,719
237. Amusement Parks and Arcades | #plans=37 | sum=$506,805 | avg=$13,697
238. Fishing | #plans=12 | sum=$161,432 | avg=$13,453
239. Clay Product and Refractory Manufacturing | #plans=31 | sum=$416,234 | avg=$13,427
240. Personal Care Services | #plans=106 | sum=$1,414,327 | avg=$13,343
241. Individual and Family Services | #plans=641 | sum=$8,331,587 | avg=$12,998
242. Sound Recording Industries | #plans=10 | sum=$127,617 | avg=$12,762
243. Cattle Ranching and Farming | #plans=42 | sum=$533,903 | avg=$12,712
244. Other Leather and Allied Product Manufacturing | #plans=10 | sum=$126,264 | avg=$12,626
245. Taxi and Limousine Service | #plans=23 | sum=$288,846 | avg=$12,559
246. Semiconductor and Other Electronic Component Manufacturing | #plans=221 | sum=$2,595,904 | avg=$11,746
247. Support Activities for Road Transportation | #plans=53 | sum=$610,161 | avg=$11,512
248. Leather and Hide Tanning and Finishing | #plans=2 | sum=$22,976 | avg=$11,488
249. Drycleaning and Laundry Services | #plans=84 | sum=$960,988 | avg=$11,440

250. Automotive Equipment Rental and Leasing | #plans=30 | sum=$329,209 | avg=$10,974
251. Software Publishers | #plans=411 | sum=$4,366,235 | avg=$10,623
252. Independent Artists, Writers, and Performers | #plans=9 | sum=$95,048 | avg=$10,561
253. Urban Transit Systems | #plans=20 | sum=$206,253 | avg=$10,313
254. Lime and Gypsum Product Manufacturing | #plans=14 | sum=$141,153 | avg=$10,082
255. Paint, Coating, and Adhesive Manufacturing | #plans=72 | sum=$718,496 | avg=$9,979
256. Child Day Care Services | #plans=97 | sum=$966,476 | avg=$9,964
257. School and Employee Bus Transportation | #plans=57 | sum=$530,176 | avg=$9,301
258. Museums, Historical Sites, and Similar Institutions | #plans=73 | sum=$671,777 | avg=$9,202
259. Beer, Wine, and Liquor Stores | #plans=22 | sum=$199,738 | avg=$9,079
260. Charter Bus Industry | #plans=30 | sum=$260,260 | avg=$8,675
261. Tobacco Manufacturing | #plans=28 | sum=$235,912 | avg=$8,425
262. Forest Nurseries and Gathering of Forest Products | #plans=4 | sum=$33,026 | avg=$8,256
263. Vending Machine Operators | #plans=18 | sum=$142,493 | avg=$7,916
264. Pipeline Transportation | #plans=25 | sum=$192,106 | avg=$7,684
265. Logging | #plans=10 | sum=$72,389 | avg=$7,239
266. Oilseed and Grain Farming | #plans=86 | sum=$615,219 | avg=$7,154
267. Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures | #plans=23 | sum=$163,244 | avg=$7,098
268. Florists | #plans=13 | sum=$90,406 | avg=$6,954
269. Book Stores and News Dealers | #plans=17 | sum=$105,091 | avg=$6,182
270. Aquaculture | #plans=7 | sum=$30,316 | avg=$4,331
271. Local Messengers and Local Delivery | #plans=23 | sum=$89,770 | avg=$3,903