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Retirement plan

LATHAM & WATKINS CASH BALANCE PLAN

LATHAM & WATKINS LLPEIN 95-2018373Plan #046PY 2024
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555 WEST FIFTH STREET, SUITE 300 - LOS ANGELES, CA 900131020213-891-1200
Other plans on this EIN
1 filing
#001Retirement-$3.07B assets
Prospect flagsHigh cash

Filing contacts

From the Form 5500, federal record
Plan sponsor signer
(name not on filing)
(213) 891-1200
Plan administrator signer
BOBBY KOLB
Signed 07/24/2025
How to read this page

Summary metrics

Total assets (EOY)
$450.6M
-21.4% from 2016
Total participants
605
-2.0% from 2016
Average account balance
$0
No prior year
Annual return
8.34%
-9.89 pp from 2016

Benchmarks

See 75 peers
Peer group
Industry54 - Professional, Scientific, and Technical Services
Plan typeDefined benefit
Participants250-999
Cohort75 peers
Snapshot2024
Participant deferral / active EE
$0
median $2,713
Employer contribution / active EE
$100,152
median $56,414
Participation rate
0.0%
median 0.0%
Avg account balance
$0
Admin fee / account holder
$0
Annual return
8.34%
median 7.77%
Overall peer rank
63rd percentileavg across 6 metrics

Analytics

2015 - 2024
Total assets (EOY)
Plan-year ending balance
$450.62M
Average account balance
Total assets / participants with a balance (line 6g)
$745K
Participants with account balance
Stacked by status: active / separated vested / retired or beneficiary. Total = line 6g.
57
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
$54.88M
Contributions per participant
Average employer and participant contribution per enrolled participant
$100K
Asset flow
BOY + contributions + return - distributions = EOY
Year
Annual return
Diverging bars; negative years highlighted
+8.34%
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 5 by compensation
ProviderService typeCompensation
OCTOBER THREE CONSULTING LLC6 years
Service code 11 · EIN 27-1175487
Actuarial
$202,710
CAPFINANCIAL PARTNERS LLC1 year
Service code 27 · EIN 26-0058143
Advisory (Plan)
$85,000
VANGUARD FIDUCIARY TRUST COMPANY10+ years
Service code 21 · EIN 23-3080210
Bank Trustee
$47,977
PIETZSCH, BONNETT & WOMACK, P.A.5 years
Service code 29 · EIN 86-0574082
Legal
$30,571
HOLTHOUSE CARLIN& VAN TRIGT LLP3 years
Service code 10 · EIN 95-4345526
Accounting
$17,000

Enrolled actuary

1 attachment
SB

BRIAN FOX, ASA, EA

OCTOBER THREE CONSULTING LLC
Enrollment #2308462
233 S WACKER DRIVE
SUITE 8350
CHICAGO, IL 60606
(312) 878-2440
Signed 2025-07-03

Plan features & details

Pension benefit codes1C3B
Plan features
  • 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).
  • 3B
    Plan covering self-employed individuals
    Plan covering self-employed individuals.

Opportunity flags

1 tripped
  • OpportunityHigh cash

    More than 10% of assets are held in cash - possible menu-design or default-fund problem.

Expense breakdown

Schedule H Part II
Admin total
$445K
$811 / participant
  • Recordkeeping$4K1.0%
  • Trustee / custodial$44K9.8%
  • Investment mgmt$85K19.1%
  • Legal$31K6.9%
  • Actuarial$203K45.6%
  • Other / not subdivided$78K17.6%
% of EOY assets
0.099%
all-in expense ratio
Categories reported
5 / 9
subdivided buckets used

Audit opinion

Schedule H Part III
Unqualified opinion

Auditor signed off without reservation - the cleanest possible opinion.

Auditor firm
HOLTHOUSE CARLIN & VAN TRIGT LLP
Auditor EIN
954345526
Audit fees
$17,000
Opinion code
Unqualified