Worst Plan: Retailers: Sporting Goods, Music, Books, General Merchandise

Wal-Mart Stores (WMT)
BrightScope Rating: 29
Total Assets: $11 billion
Participants: 900,746
Average Employee Balance: $12,169

Runner-Up: Dollar General, rated 29

Wal-Mart, the retail giant, has the largest corporate retirement plan ranked by employees, with nearly 1 million participants. But with legions of low-paid store workers in outposts across the country, the plan itself comes up short, with poor salary deferrals, below-average account balances, and a poor investment quality menu, according to BrightScope. Employees' retirement holdings include a whopping 38% in Wal-Mart stock—many times higher than the company stock allocation most retirement experts would favor.