Department of Labor filing
Spot something wrong?PREMIUM SEATS USA LLC
PREMIUM SEATS USA LLC 401(K) PROFIT SHARING PLAN & TRUST · For the plan year ended Dec 31, 2025
Public filing 2025 · received May 4, 2026Verified current terms Not available
Plan summary
What matters most
This plan has an employer contribution that still needs verification and vesting that still needs verification. Reported employer contributions are around the middle of comparable plans.
60Fair plan health
high confidence
high confidence
See what drives the plan health score
Published only when at least four measures and half of the model weight are available. Missing information is excluded rather than scored as zero.
Up 0.0% over the filing history shown.
Participation up 0.0% · assets up 0.0%
How the score works →Still to verify: vesting, employee fees, investment choices, eligibility, automatic enrollment, Roth availability. These items stay out of the summary until a dated source confirms them.
What this tells you: company-wide scale, reported employer support, participation activity, visible administrative cost, and historical direction.
Keep in mind: public filings do not show employee investment returns. Scores use only available measures; missing information lowers confidence, never the score. Current match, vesting, eligibility, investments, and employee-paid fees still require a current plan document.
Filing comparison · 202553out of 100 among similar-size plans in the same industry when enough peers exist
How this filing compares
Reported employer contributions67th percentileTypical peer $2,475 · based on 85,770 comparable plans
Lower reported administrative expense19th percentileTypical peer $102 · based on 77,997 comparable plans
This comparison uses historical filing figures. It does not compare current match formulas, vesting, investments, or employee fees.
Peer-group method: industry size. The comparison used the most specific peer group with enough valid filings.
The short version
What employees should know
For the year ended Dec 31, 2025, PREMIUM SEATS USA LLC reported $22,584 in employer contributions across this plan, or $3,764 per active participant. This is the best company-wide filing average available—not a promise of what any one employee receives.
Up 0.0% across the filing years shown. The filing does not report every employee who was eligible.
Change in employer contributions per active participant.
Change in reported administrative cost per participant. Fund expenses may be separate.
Compared with similarly sized plans in the same industry.
What this public record cannot answer
For the current match, vesting rules, eligibility, employee fees, and investment choices, we need a recent plan document. We leave those details blank until we have one.
Money and scale
Contributions, assets, and expenses
These are plan-wide totals. They are not individual account balances.
- Employer contributions
- $22,584 $3,764 per active participant
- Participant contributions
- $32,915
- Other contributions
- $0 Amounts not classified as employer or participant contributions
- Employer share of contributions
- 40.7%
- Active participants
- 6 Small plan
- Total participants
- 10 11 at the beginning of the year
- Ending assets
- $412,983 $41,298 per participant
- Net-asset change
- Up 0.0% Not the same as investment performance
- Beginning net assets
- $296,429
- Ending net assets
- $412,983
- Beginning liabilities
- $0
- Ending liabilities
- $0
- Total income
- $122,627
- Total expenses
- $6,073
- Administrative expenses
- $6,073 $607 per active participant
- Participant loans
- Not reported Not reported of plan assets
Three-year filing history
How the reported figures changed
Each chart uses the selected public filing for that year. Missing values remain blank rather than becoming zero.
2025
$3,764
2025
$607
2025
6
2025
$412,983
2025
Not reported
| Plan year | Employer money per active participant | Active participants | Plan assets |
|---|---|---|---|
| 2025 | $3,764 | 6 | 413K |
Changes in plan assets are not the same as investment performance.
Plan health
Operational signals worth checking
- Participant loans as a share of plan assets
- Not reported
- Independent accountant’s opinion
- Not stated in the filing
- Late participant contributions reported
- Not reportedA “yes” needs context and is not, by itself, proof of wrongdoing.
- Loan defaults reported
- Not reported
- Lease defaults reported
- Not reportedOnly a small number of filings report these events.
- Nonexempt transactions reported
- Not reported
- Public plan identifier
- 203717045-001
Reported plan details
Identity and filing status
- Plan type
- Retirement plan
- Employer arrangement
- 1
- Plan effective date
- Jan 1, 2018
- Industry
- Professional, scientific, and technical services
- Amended filing
- No
- Final filing for this plan
- No
- Short plan year
- No
- 401(k) feature reported
- Yes
Show DOL characteristic codes
2E2F2G2J2K2T3D
Company filings
What the company has told the SEC about this plan
We found these passages in official company filings. They may help explain the plan, but we do not treat them as current benefits until the wording and date have been checked.
10-K · report period Dec 31, 2025Vivid Seats Inc. — 10-K filed 2026-03-12 ↗
Official filing · details not yet checkedWhat it says about employer contributions
ugh regular payroll deductions, an amount subject to limitations imposed by the Internal Revenue Service. The plan also provides for discretionary profit-sharing contributions and matching contributions. During the years ended December 31, 2025, 2024, and 2023, we provided matching contributions of $ 2.1 million, $ 2.2 million, and $ 1.6 million, respectively, which is recorded in General and administrative expenses in the Consolidated Statements of Operations. We did no t provide any discretionary profit-sharing contributions during the years ended December 31, 2025, 2024, and 2023 . 90 VIVID SEATS INC. NOTES to the Consolidated Financial Statements 15. Financial Instruments In connection with the Reverse Stock Split, proportionate equitable adjustments were made to the number of shares i
What it says about fees
sulted primarily from lower margins for certain Resale event categories. General and Administrative Total General and Administrative The following table presents total general and administrative expenses by category for the years ended December 31, 2025 and 2024 (in thousands, except percentages): Years Ended December 31, 2025 2024 Change % Change Personnel expenses $ 121,030 $ 142,192 $ (21,162 ) (15 )% Non-income tax expense 512 7,443 (6,931 ) (93 )% Other general and administrative 52,338 52,488 (150 ) (0 )% Total general and administrative $ 173,880 $ 202,123 $ (28,243 ) (14 )% Total general and administrative expenses decreased by $28.2 million, or 14%, during the year ended December 31, 2025 compared to the year ended December 31, 2024. The decrease resulted primarily from a decrease
Current plan terms
Help fill the gap the filing leaves.
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Filing evidence
Open the selected public records
We use the latest valid received filing for each year after resolving amendments and duplicate records. Open the source to check the original filing.
Filing ACK_ID20260504120256NAL0004887824001
Data sourceDOL Form 5500 bulk data ↗
Filing searchEFAST2 ↗