In an annual ranking of America's top 401(k) plans, it appears that the key to success is offering low-cost options to plan participants and – what might be more difficult – contributing a healthy match to participants' deferrals.

The winners, by the way, might be a bit surprising, considering the industries they represent

BrightScope's annual ranking of the top 30 401(k) plans, as interpreted by Reuters, found that oil companies, pharmaceutical companies and several major airlines were doing the most impressive job of offering DC benefits to their employees.

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