401(k) · DOL Form 5500 · 2023

Denny's, Inc. 401(k) Plan

Data updated 2026-08-11

$83M
Total assets
2,410
Participants
90th
Percentile by assets
$34,366
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

$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.

  • 90th percentile by assets (of 127,072 plans)
  • #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.

$83M
total plan assets (2023 EOY)
2,410
covered participants
90th
percentile by assets (of 127,072 plans)
$34,366
avg assets per participant

Where Denny's 401(k) Plan sits 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 $2,010,000,000 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

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 →

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 2,410 participants - 6.5x that state average ($83M EOY assets).

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.)

$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 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) Savi…, Total assets ($B): 4.081217676 · Participants: 14439Michelin 401(k) Savi…The Savannah River N…, Total assets ($B): 2.54970984 · Participants: 8661The Savannah River N…Sonoco Retirement & …, Total assets ($B): 1.560739492 · Participants: 11311Sonoco Retirement & …Sonoco Retirement & …, Total assets ($B): 1.313010355 · Participants: 10614Sonoco Retirement & …Blue Cross Blue Shie…, Total assets ($B): 1.296149408 · Participants: 11348Blue 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 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).

Filing takeaways

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