401(k) · DOL Form 5500 · 2022

Denny's Inc. 401(k) Plan

Data updated 2026-08-11

$82M
Total assets
2,173
Participants
92nd
Percentile by assets
$37,566
Avg per participant
PlainRetire home → About this data

Official DOL plan name: Denny's 401(k) Plan · Sponsored by Denny's Inc. · South Carolina · Food Services & Accommodation

$82M in assets, 2,173 participants

Denny's Inc.'s Denny's 401(k) Plan reported $82M in total assets and 2,173 participants in its 2022 DOL Form 5500 filing, ranking in the 92nd percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.

  • 92nd percentile by assets (of 139,126 plans)
  • #4,500 in Food Services & Accommodation (4,592 peers)

Coverage in South Carolina

Denny's 401(k) Plan covers 2,173 participants in South Carolina, 5.9x the typical South Carolina plan (state average ~369 per filing). Assets: $82M.

$82M
total plan assets (2022 EOY)
2,173
covered participants
92nd
percentile by assets (of 139,126 plans)
$37,566
avg assets per participant

The plan reported a net loss of $14M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Participants vs South Carolina filers

In South Carolina, the average filing covers about 369 participants across 1,490 plans. Denny's 401(k) Plan reports 2,173 participants - 5.9x that state average ($82M EOY assets).

South Carolina filing particulars

Total Assets (Beginning of Year)$95M
Net Assets (End of Year)$82M
Net Income-$14M
Employer EIN952023160
Plan Effective Date1968-04-25
Filing StatusFILING RECEIVED

Sponsor Plan History (Denny's Inc.)

$80M$85M$90M$95M 202220232024 $81.6M $89.8M ▲ +10.0%
Total plan assets by year, all Denny's Inc. plans on file
Year Plans Participants Total Assets
2022 1 2,173 $82M
2023 1 2,410 $83M
2024 1 2,659 $90M

Nearby 401(k) Plans in South Carolina

Peer 401(k) plans, same state, same plan type, ranked by total assets.

Denny's 401(k) Plan vs. nearby 401(k) plans in South Carolina, assets vs. participants

Denny's 401(k) Plan vs. nearby 401(k) plans in South Carolina, assets vs. participants Scatter plot of 6 data points. 050001000015000 -101234 Total assets ($B) Participants Denny's 401(k) PlanMichelin 401(k) Savi…The Savannah River N…Sonoco Retirement & …The Milliken Retirem…Blue Cross Blue Shie…
Denny's 401(k) Plan vs. nearby 401(k) plans in South Carolina, assets vs. participants

Similar-Sized 401(k) Plans Nationally

401(k) plans in other states closest to Denny's 401(k) Plan by total assets, not by location.

Frequently Asked Questions

How did Denny's 401(k) Plan assets move in 2022?
Denny's 401(k) Plan pulled back noticeably - down 14.4% during 2022, from $95M to $82M. Reported net income was -$14M.
How have Denny's Inc. plan assets changed over time?
Across 3 plan years on file (2022-2024), Denny's Inc.'s sponsor-wide assets grew 10.0%, from $82M to $90M.
Where does Denny's 401(k) Plan rank by assets among Form 5500 filers?
Denny's 401(k) Plan ranks in the 92nd percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (in the top 10% of all filed plans by assets).
Which 401(k) plans are similar in size to Denny's 401(k) Plan?
Among 401(k) plans in other states, the closest by assets is Torcon, Inc. Retirement Plan in NJ ($82M, 184 participants).

Filing takeaways

Ways to act on Denny's 401(k) Plan's numbers.