Retirement plan

IBM PERSONAL PENSION PLAN

INTERNATIONAL BUSINESS MACHINES CORPORATIONEIN 13-0871985Plan #001PY 2015
NEW ORCHARD ROAD, MD 261 - ARMONK, NY 10504800-796-9876
Prospect flagsHigh retiree %Wind-down / frozen

Filing contacts

From the Form 5500, federal record
Plan sponsor signer
(name not on filing)
(800) 796-9876
Plan administrator signer
GREGG NELSON
Signed 09/30/2016

Summary metrics

Total assets (EOY)
$52589M
-0.5% from 2016
Total participants
287,809
+2.1% from 2016
Average account balance
$0
No prior year
Annual return
-1.01%
-8.05 pp from 2016

Benchmarks

Peer group
Industryany (size+type match)
Plan typeDefined benefit
Participants>=10,000
Cohort209 peers
Snapshot2015
Participant deferral / active EE
$0
median $28
Employer contribution / active EE
$0
median $5,273
Participation rate
0.0%
median 0.0%
Avg account balance
$0
median $47,522
Admin fee / account holder
$0
median $275
Annual return
-1.01%
median -0.88%
Overall peer rank
46th percentileavg across 6 metrics

Analytics

2015 - 2024
Total assets (EOY)
Plan-year ending balance
$17.92B
Average account balance
Total assets / participants with a balance (line 6g)
$124K
Participants with account balance
Stacked by status: active / separated vested / retired or beneficiary. Total = line 6g.
101,614
Eligible Participants and Participation
Bars: eligible actives (line 6a). Line: derived rate = active employees with a balance / 6a.
0.0%
Contributions (total)
Employer and participant dollars contributed each year
Not enough data
0 years with contributions on file
Contributions per participant
Average employer and participant contribution per enrolled participant
Not enough data
0 years with per-participant contribution data
Asset flow
BOY + contributions + return - distributions = EOY
Year
Annual return
Diverging bars; negative years highlighted
+2.47%
Admin fee / account holder
Total admin expenses / participants with a balance (line 6g)
$0
Asset composition
Cash / stocks / bonds / mutual funds / real estate / loans over time
  • Mutual / pooled
  • Stocks
  • Bonds
  • Cash
  • Real estate
  • Loans

Service providers

Top 10 of 50 by compensation
ProviderService typeCompensation
FESCO1+ years
Service code 14 · EIN 04-3275867
Plan Administrator
$14,753,984
BRIDGEWATER1+ years
Service code 51 · EIN 13-2871809
Investment Mgmt Fees
$13,950,427
Service code 27 · EIN 13-4994650
Advisory (Plan)
$8,327,598
Service code 51 · EIN 53-0181291
Investment Mgmt Fees
$6,003,426
PIMCO1+ years
Service code 51 · EIN 33-0629048
Investment Mgmt Fees
$5,225,964
Service code 51 · EIN 04-3329433
Investment Mgmt Fees
$5,132,866
IBM1+ years
Service code 15 · EIN 13-0871985
Recordkeeping
$4,483,869
Service code 27 · EIN 13-3200244
Advisory (Plan)
$4,365,461
Service code 51 · EIN 48-1140940
Investment Mgmt Fees
$4,072,904
Service code 52 · EIN 13-3379970
Indirect Investment Fees
$3,561,510

Enrolled actuary

1 attachment
SB

PETER GUTMAN

TOWERS WATSON DELAWARE INC.
Enrollment #1403286
335 MADISON AVE.
NEW YORK, NY 10017
(212) 309-3400
Signed 2016-09-19

Reportable transactions (Schedule G)

106 rows

Counterparties on defaulted loans (Part 1), defaulted leases (Part 2), and non-exempt prohibited transactions (Part 3). Presence of any row warrants fiduciary review.

CategoryCounterpartyRelationship / TermsAddressAmount
Part 1
Loan in default
MORRISON KNUDSEN CORPORATION
720 PARK BOULEVARD
P. O. BOX 73
BOISE, ID 83712
Part 1
Loan in default
HARRAH'S JAZZ COMPANY
925 SOUTH WHITE STREET
NEW ORLEANS, LA 70125
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
LEAR CORPORATION
21557 TELEGRAPH ROAD
SOUTHFIELD, MI 48033
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVE
NEW YORK, NY 10018
Part 1
Loan in default
LANDSBANKI
Part 1
Loan in default
LEAR CORPORATION
21557 TELEGRAPH ROAD
SOUTHFIELD, MI 48033
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
QUEBECOR WORLD INC
Part 1
Loan in default
LEAR CORPORATION
21557 TELEGRAPH ROAD
SOUTHFIELD, MI 48033
Part 1
Loan in default
GLITNIR BANK
Part 1
Loan in default
GLITNIR BANK
Part 1
Loan in default
LEHMAN BROTHERS CAP TR VII
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
QUEBECOR WORLD INC
Part 1
Loan in default
HOLLINGER
Part 1
Loan in default
INTANDEM FILMS PLC
Part 1
Loan in default
WASHINGTON MUTUAL INC
1201 3RD AVE
SEATTLE, WA 98101
Part 1
Loan in default
SIGMA FINANCE INC
4261 PARK ROAD
ANN ARBOR, MI 48103
Part 1
Loan in default
KAUPTHING BANK HF.
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 1/2/2007
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 1/2/2007
$53K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 1/2/2007
$61K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 1/11/2007
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 896239100 1/4/2007
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 95709T100 2/1/2007
$4K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 00130H105 2/21/2007
$6K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 03840J106 3/13/2007
$525
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 228903100 3/27/2007
$6K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 00206R102 1/30/2007
$409
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 4/11/2007
$22K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 4/11/2007
$96K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 4/11/2007
$162K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 4/11/2007
$220K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98157D601 4/12/2007
$11K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 337932107 1/12/2007
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 337932107 1/12/2007
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 337932107 1/12/2007
$26K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 126650100 4/10/2007
$9K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 205887102 4/4/2007
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 816074108 1/16/2007
$6K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 45245W109 8/6/2007
$9K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 975515107 6/28/2007
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 75952B105 7/6/2007
$53K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 00184A105 8/3/2007
$155K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 00184A105 8/9/2007
$191K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 749121109 9/10/2007
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 834182107 10/18/2007
$925
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 371933102 11/1/2007
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 313586109 11/21/2007
$17K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 17275R102 12/11/2007
$10K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 00209A106 12/31/2007
$590K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 343412102 1/25/2007
$5K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 206197105 1/4/2008
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 17288Q109 3/13/2008
$3K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 17288Q109 3/13/2008
$26K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 53220KAB4 3/7/2008
$10K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 339130AT3 3/5/2008
$19K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 01859P609 1/30/2008
$25K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 984121AT0 3/13/2008
$6K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 984121AT0 3/13/2008
$8K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 45327103 4/8/2008
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 45327103 4/8/2008
$17K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 46072H108 4/10/2008
$3K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 46072H108 4/10/2008
$11K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 00753T105 2/4/2008
$254K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 518415104 5/5/2008
$5K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 58155Q103 5/30/2008
$93K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 582266102 6/19/2008
$6K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 28224R101 6/19/2008
$593
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 693475105 6/23/2008
$18K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 285661203 8/8/2008
$14K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 344912100 8/4/2008
$4K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 999999999 9/22/2008
$5K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 98147T104 12/2/2008
$11K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 37932J202 8/7/2008
$13K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 79860102 1/3/2009
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 110097102 2/12/2009
$10K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 852061308 3/19/2009
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 293561882 1/6/2009
$110K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 55262C100 5/14/2009
$93K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS M51474100 5/29/2009
$79K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 318672201 5/28/2009
$15K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 144460102 5/27/2009
$3K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 969455AA2 7/1/2009
$11K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 969455AA2 7/1/2009
$12K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 651641102 5/15/2009
$486
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 620076109 5/23/2009
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 620076109 5/23/2009
$45K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 44093102 6/18/2009
$59K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 902118BC1 4/24/2009
$475K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 81238XPV7 7/28/2009
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 81240QKJ0 7/28/2009
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS "69073FAC7 " 8/13/2009
$25K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 88033GAS9 9/29/2009
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 58155Q103 10/16/2009
$25K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 581557AE5 10/21/2009
$2K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 581557AE5 10/16/2009
$69K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 893416107 11/6/2009
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 36866W106 11/9/2009
$5K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 345838106 11/20/2009
$640
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 345838106 11/20/2009
$6K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 02639EFR0 6/2/2009
$1K
Part 3
Non-exempt transaction
J.P. MORGAN
FIDUCIARY (TRUSTEE)
PROCEEDS 749121109 4/6/2010
$2K

Plan features & details

Pension benefit codes1A1C1I3H3J
Plan features
  • 1A
    Benefits are primarily pay related
    Benefits under the plan are primarily determined with reference to a participant's pay (e.g. final-average-pay formula).
  • 1C
    Cash balance or similar plan
    A cash balance formula in a defined benefit plan that expresses the accrued benefit in terms more common to a defined contribution plan such as a hypothetical account balance or single sum amount (includes personal account plan pension equity plan life cycle plan and cash account plan).
  • 1I
    Frozen plan
    As of the last day of the plan year the plan provides that no participant will get any new benefit accrual whether because of service or compensation.
  • 3H
    Controlled group member
    Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b) (c) or (m)).
  • 3J
    U.S.-based Puerto Rico dual-qualified plan
    U.S.-based plan that covers residents of Puerto Rico and is qualified under both Code section 401 and section 1165 of the Internal Revenue Code of Puerto Rico.

Opportunity flags

2 tripped
  • InformationalHigh retiree %

    Retirees and beneficiaries make up 25% or more of total participants - indicates an ageing workforce or a frozen plan.

  • InformationalWind-down / frozen

    Plan appears closed to new enrollment or frozen - balance-holders far exceed active participants, or the plan reports active distributions with no inflows. Exclude from peer benchmarks.

Expense breakdown

Schedule H Part II
Admin total
$151.0M
$3751 / participant
  • Investment mgmt$98M64.7%
  • Contract admin$22M14.4%
  • Other / not subdivided$32M20.9%
% of EOY assets
0.287%
all-in expense ratio
Categories reported
2 / 9
subdivided buckets used

Audit opinion

Schedule H Part III
Unqualified opinion

Auditor signed off without reservation - the cleanest possible opinion.

Auditor firm
PRICEWATERHOUSECOOPERS LLP
Auditor EIN
134008324
Audit fees
(not subdivided)
Opinion code
Unqualified