Retirement plan

IBM PERSONAL PENSION PLAN

INTERNATIONAL BUSINESS MACHINES CORPORATIONEIN 13-0871985Plan #001PY 2017
NEW ORCHARD ROAD, MD 261 - ARMONK, NY 10504800-796-9876
Prospect flagsHigh retiree %Low returnsWind-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 09/20/2018

Summary metrics

Total assets (EOY)
$54072.8M
-0.5% from 2016
Total participants
275,587
+2.1% from 2016
Average account balance
$0
No prior year
Annual return
8.83%
-8.05 pp from 2016

Benchmarks

Peer group
Industryany (size+type match)
Plan typeDefined benefit
Participants>=10,000
Cohort240 peers
Snapshot2017
Participant deferral / active EE
$0
median $34
Employer contribution / active EE
$0
median $8,645
Participation rate
0.0%
median 0.0%
Avg account balance
$0
median $14,491,905
Admin fee / account holder
$0
median $81,210
Annual return
8.83%
median 13.24%
Overall peer rank
12th 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
BRIDGEWATER3+ years
Service code 51 · EIN 13-2871809
Investment Mgmt Fees
$14,075,382
FESCO3+ years
Service code 14 · EIN 04-3275867
Plan Administrator
$12,451,390
Service code 27 · EIN 13-4994650
Advisory (Plan)
$6,237,921
Service code 51 · EIN 48-1140940
Investment Mgmt Fees
$6,180,761
IBM3+ years
Service code 15 · EIN 13-0871985
Recordkeeping
$4,922,817
Service code 11 · EIN 53-0181291
Actuarial
$4,681,755
LOOMIS3+ years
Service code 51 · EIN 04-3200030
Investment Mgmt Fees
$4,646,956
Service code 51 · EIN 04-3329433
Investment Mgmt Fees
$4,624,709
Service code 51 · EIN 13-3379970
Investment Mgmt Fees
$4,139,737
Service code 27 · EIN 13-3200244
Advisory (Plan)
$3,986,490

Enrolled actuary

1 attachment
SB

ALYSON J SCHWARTZ

TOWERS WATSON DELAWARE INC.
Enrollment #1708379
200 LIBERTY STREET
NEW YORK, NY 10281
(212) 309-3402
Signed 2018-08-29

Reportable transactions (Schedule G)

21 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
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 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
BANCO ESPIRITO SANTO SA
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
SIGMA FINANCE INC
4261 PARK ROAD
ANN ARBOR, MI 48103
Part 1
Loan in default
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018
Part 1
Loan in default
AFREN PLC, KINNAIRD HOUSE
Part 1
Loan in default
AFREN PLC, KINNAIRD HOUSE
Part 1
Loan in default
GLITNIR BANK
Part 1
Loan in default
HARRAH'S JAZZ COMPANY
925 SOUTH WHITE STREET
NEW ORLEANS, LA 70125
Part 1
Loan in default
HOLLINGER
Part 1
Loan in default
INTANDEM FILMS PLC
Part 1
Loan in default
HOMELAND STORES, INC
23 EAST 33RD STREET
EDMOND, OK 73013
Part 1
Loan in default
LEAR CORPORATION
21557 TELEGRAPH ROAD
SOUTHFIELD, MI 48033
Part 1
Loan in default
LEAR CORPORATION
21557 TELEGRAPH ROAD
SOUTHFIELD, MI 48033
Part 1
Loan in default
LEAR CORPORATION
21557 TELEGRAPH ROAD
SOUTHFIELD, MI 48033
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
LEHMAN BROTHERS HOLDINGS INC
1271 6TH AVENUE
NEW YORK, NY 10018

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

3 tripped
  • OpportunityLow returns

    Annual investment return is in the bottom quintile of the peer cohort.

  • 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
$146.6M
$4754 / participant
  • Investment mgmt$99M67.3%
  • Contract admin$18M12.4%
  • Other / not subdivided$30M20.3%
% of EOY assets
0.271%
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