401(k) · DOL Form 5500 · 2022

Denny's Inc. 401(k) Plan

Data updated 2026-08-25

$82M
Total assets Below avg plan size
2,173
Participants Above avg headcount
92nd
Percentile by assets National rank
$37,566
Avg per participant Low balance/head
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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.

  • #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.

#4,500
in Food Services & Accommodation (4,592 peers)
-14.4%
assets change YoY
0.8×
vs typical plan assets (national mean)

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.

Denny's 401(k) Plan's outsized position by total assets

Denny's 401(k) Plan vs every filed plan by assets

End-of-year total assets · plan year 2022 · DOL Form 5500

$81,631,907 Top 8% higher than 92% of 139,123 filed plans

This plan $0 $2,050,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2022

Denny's 401(k) Plan's large-plan peer group by participant headcount

Plan-year 2022 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Denny's 401(k) Plan lands in the large band (2,173 participants).

Published 5500 schedule card

Filing strip 952023160 · Denny's Inc. PY 2022 · 401(k)

Denny's 401(k) Plan · $82M · 2,173 · 92nd

  • 5500 $82M
  • 5500 2,173
  • 5500 92nd
  • 5500 401(k)
  • 5500 near Torcon, Inc. Retirement Plan
  • 5500 ind #4500

Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Food Services & Accommodation retirement plans → · Plans in South Carolina →

Denny's 401(k) Plan in the asset neighbourhood

Engineered Floors, LLC 401(k) PlanEngineered Floors, LLC 401(k…$82MCashman Equipment Company Employee Retirement PlansCashman Equipment Company Em…$82MDenny's 401(k) Plan$82MTorcon, Inc. Retirement Plan$82MSoave Enterprises L.L.C. Savings and Profit Sharing Plan and TrustSoave Enterprises L.L.C. Sav…$82M
End-of-year total assets ($M) among Denny's 401(k) Plan and nearest nationwide 401(k) peers. Source: DOL Form 5500 plan year 2022.

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.)

Sponsor-wide plan assets over time

All Denny's Inc. plans reported in each filing year

Latest sponsor-wide plan assets
$90M 9.96957353942497% vs 2022
2024 filing year
$80M$85M$90M$95M 202220232024 $81.6M $89.8M ▲ +10.0%
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 Scatter plot of 6 data points. 050001000015000 -101234 Total assets ($B) Participants Denny's 401(k) Plan, Total assets ($B): 0.081631907 · Participants: 2173Denny's 401(k) PlanMichelin 401(k) Savings Plan, Total assets ($B): 3.615828322 · Participants: 13708Michelin 401(k) Savings PlanThe Savannah River Nuclear Solutions, LLC Defined Contribution Plan, Total assets ($B): 2.219673264 · Participants: 7829The Savannah River Nuclear Solutions, LLC Defined Contribution PlanSonoco Retirement & Savings Plan, Total assets ($B): 1.214442524 · Participants: 9714Sonoco Retirement & Savings PlanThe Milliken Retirement Plan, Total assets ($B): 1.154082573 · Participants: 6185The Milliken Retirement PlanBlue Cross Blue Shield of Sc Employee Savings and Salary Reduction Plan, Total assets ($B): 1.085276125 · Participants: 11881Blue Cross Blue Shield of Sc Employee Savings and Salary Reduction Plan
Denny's 401(k) Plan vs. nearby 401(k) plans in South Carolina, assets vs. participants

Denny's 401(k) Plan's out-of-state 401(k) peers by assets and headcount

Outside South Carolina, the nearest 401(k) by assets is Torcon, Inc. Retirement Plan in NJ ($82M); by covered participants it is Reed Smith 401(k) Plan in PA (2,173 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (2,173 participants); asset peers above are excluded.

DOL Form 5500 plan year 2022. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

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).
Which 401(k) plans cover a similar participant headcount to Denny's 401(k) Plan? ▼
Among 401(k) plans in other states, the closest by covered participants is Reed Smith 401(k) Plan in PA (2,173 participants, $961M in assets).