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25. Costco Wholesale
Location: Issaquah, Wash.
Begin year net assets: $11,328,895,969
End year net assets: $12,192,532,404*
Participants with balances: 151,231*
Participant loans: $454,622,483

*As of Dec. 31, 2017, plan assets totaled $14,484,582,311. And the number of participants with a balance was 159,969.

Costco’s plan participation rate exceeds 90%, according to Patrick Callans, senior vice president, HR and risk management. The plan includes auto-enrollment and auto-increase features. “We offer a matching contribution (the lesser of $500 or 50% of an employee's deferral), and a more significant discretionary contribution of 3%-9% of total compensation, depending on the employee's years of service,” Callans says.