401(k) · DOL Form 5500 · 2023

Denny's, Inc. 401(k) Plan

Data updated 2026-08-25

$83M
Total assets Below avg plan size
2,410
Participants Above avg headcount
90th
Percentile by assets National rank
$34,366
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

$83M in assets, 2,410 participants

Denny's, Inc.'s Denny's 401(k) Plan reported $83M in total assets and 2,410 participants in its 2023 DOL Form 5500 filing, ranking in the 90th 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.

  • #3,725 in Food Services & Accommodation (3,828 peers)

Coverage in South Carolina

Denny's 401(k) Plan covers 2,410 participants in South Carolina, 6.5x the typical South Carolina plan (state average ~369 per filing). Assets: $83M.

#3,725
in Food Services & Accommodation (3,828 peers)
+1.5%
assets growth YoY
0.8×
vs typical plan assets (national mean)

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 2023 · DOL Form 5500

$82,823,153 Top 10% higher than 90% of 127,068 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 2023

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

Plan-year 2023 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 (2,410 participants).

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • Denny's 401(k) Plan reported net income rose from -$14M in the plan year 2022 filing to $1M in the plan year 2023 filing.
  • Denny's 401(k) Plan reported participants rose from 2,173 in the plan year 2022 filing to 2,410 in the plan year 2023 filing.
  • Denny's 401(k) Plan end-of-year assets rose from $82M in the plan year 2022 filing to $83M in the plan year 2023 filing.

See the national 2022→2023 release diff →

EBSA filing schedule strip

Filing strip 952023160 · Denny's, Inc. PY 2023 · 401(k)

Denny's 401(k) Plan · $83M · 2,410 · 90th

  • VS-ST $83M
  • VS-ST 2,410
  • VS-ST 90th
  • VS-ST 401(k)
  • VS-ST near Trustwave Holdings, Inc. 401(k) Plan
  • VS-ST ind #3725

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

Oliff PLC Profit Sharing Plan$83MTrustwave Holdings, Inc. 401(k) PlanTrustwave Holdings, Inc. 401…$83MDenny's 401(k) Plan$83MGallagher & Kennedy, P.a. Profit Sharing and 401(k) PlanGallagher & Kennedy, P.a. Pr…$83MHme Retirement Savings Plan$83M
End-of-year total assets ($M) among Denny's 401(k) Plan and nearest nationwide 401(k) peers. Source: DOL Form 5500 plan year 2023.

South Carolina filing particulars

Total Assets (Beginning of Year)$82M
Net Assets (End of Year)$83M
Net Income$1M
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. 05000100001500020000 -1012345 Total assets ($B) Participants Denny's 401(k) Plan, Total assets ($B): 0.082823153 · Participants: 2410Denny's 401(k) PlanMichelin 401(k) Savings Plan, Total assets ($B): 4.081217676 · Participants: 14439Michelin 401(k) Savings PlanThe Savannah River Nuclear Solutions, LLC Defined Contribution Plan, Total assets ($B): 2.54970984 · Participants: 8661The Savannah River Nuclear Solutions, LLC Defined Contribution PlanSonoco Retirement & Savings Plan, Total assets ($B): 1.560739492 · Participants: 11311Sonoco Retirement & Savings PlanSonoco Retirement & Savings Plan, Total assets ($B): 1.313010355 · Participants: 10614Sonoco Retirement & Savings PlanBlue Cross Blue Shield of Sc Employee Savings and Salary Reduction Plan, Total assets ($B): 1.296149408 · Participants: 11348Blue 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
Compare Denny's 401(k) Plan side-by-side with 3 peers →

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 Trustwave Holdings, Inc. 401(k) Plan in IL ($83M); by covered participants it is Vishay Employee Savings Plus Plan in PA (2,410 participants). Same-state nearby plans are listed separately above.

Closest by plan assets

Nearest other-state filings by tot_assets_eoy ($83M here).

Similar participant headcount

Nearest other-state filings by covered participants (2,410 participants); asset peers above are excluded.

DOL Form 5500 plan year 2023. 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 2023? ▼
Denny's 401(k) Plan edged up modestly - up 1.5% during 2023, from $82M to $83M. Reported net income was $1M.
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 90th percentile by end-of-year assets among 127,072 plans that reported assets for plan year 2023 (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 Trustwave Holdings, Inc. 401(k) Plan in IL ($83M, 424 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 Vishay Employee Savings Plus Plan in PA (2,410 participants, $415M in assets).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2023.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 952023160.

Read our methodology - how this data is sourced, computed, and verified.

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.