SMITH & HOWARD, PC
68 known aliases resolved via the canonical alias map
Market position · 2024
Plans served89+31 YoYRank #228 of mapped providers
Assets under administration$10.5B0.0%Market share · rank #1202
Fees received$2MMedian $14,000/planSum across Schedule C direct + indirect
Net wins YoY+2841 won · 13 lostPlan-level switch detection
Plans served · 5-year trajectory
Market-share plans percent annotated. Bar height is raw plan count.
Customer-base shape
What does a typical SMITH & HOWARD, PC plan look like?
Service mix · median fees per plan
Count of plans where SMITH & HOWARD, PC ships each service code, and the median compensation they report under it.
| Service | Plans | Median fees | Distribution |
|---|---|---|---|
Direct payment from the plan; Accounting (including auditing)Code 10 | 47 | $13,750 | |
Other fees; Investment advisory (plan)Code 27 | 17 | $24,649 | |
Other feesCode 99 | 6 | $10,517 | |
Trustee (bank, trust company, or similar financial institution); Direct payment from the plan; Recordkeeping fees; Other fees; Other services; Recordkeeping and information management (computing, tabulating, data processing, etc.)Code 15 | 5 | $17,575 | |
Legal; Direct payment from the planCode 29 | 5 | $9,030 | |
Investment advisory (participants); Investment advisory (plan)Code 26 | 4 | $16,233 | |
Soft dollars commissions; Investment managementCode 28 | 2 | $118,785 | |
Employee (plan); Direct payment from the planCode 30 | 2 | $7,466 |
Competitor overlap
Percent of SMITH & HOWARD, PC's plans that also list each competitor on Schedule C. High numbers = co-living partners; low numbers = direct displacement targets.
Plans won in 2024
Appeared this year; did not appear last year under SMITH & HOWARD, PC.
| Sponsor | From | Assets |
|---|---|---|
GLOBAL PAYMENTS INC.GA · 582567903-001 | FIDELITY INVESTMENTS INSTITUTIONAL | $2.3B |
SCIENTIFIC GAMES, LLCGA · 872037319-001 | FIDELITY INVESTMENTS INSTITUTIONAL | $238M |
AKEBONO BRAKE CORPORATIONMI · 363993763-001 | BKD, LLP | $148M |
ST. JOHN'S COLLEGEMD · 520591421-001 | JMM CPA | $138M |
WOODWARD ACADEMY, INC.GA · 580625584-004 | WOODWARD ACADEMY | $134M |
JENCAP GROUPNY · 851623752-001 | FULLER & THALER ASSET MANAGEMENT | $111M |
KNOX COLLEGEIL · 370673513-001 | SIKICH LLP | $110M |
IIT RESEARCH INSTITUTEIL · 362169122-009 | PLANPILOT, LLC | $108M |
LEGACY HEALTHCARE FINANCIAL SERVICES, LLCIL · 363151856-001 | ONEDIGITAL INVESTMENT ADVISORS LLC | $105M |
SWIFT, CURRIE, MCGHEE & HIERSGA · 580955936-003 | CAPFINANCIAL PARTNERS LLC | $96M |
Plans lost in 2024
Appeared last year under SMITH & HOWARD, PC; not this year.
| Sponsor | To | Assets |
|---|---|---|
GRAPHIC PACKAGING INTERNATIONAL, LLCGA · 840772929-008 | STRATEGIC BENEFIT ADVISORS | $535M |
MASSACHUSETTS BRICKLAYERS & MASONS PENSION FUNDMA · 046128039-001 | BRIDGEWAY BENEFIT TECHNOLOGIES | $476M |
INNOVA SOLUTIONS, INC.GA · 582400405-001 | CAPFINANCIAL PARTNERS LLC | $329M |
MASSACHUSETTS BRICKLAYERS & MASONS ANNUITY FUNDMA · 046375393-001 | HORIZON ACTUARIAL SERVICES, LLC | $237M |
IDAHO OPERATING ENGINEERS-EMPLOYERS PENSWA · 916075538-001 | WELFARE & PENSION ADMIN SERVICE INC | $137M |
BARCO, INC.GA · 582630126-002 | TRANSAMERICA RETIREMENT SOLUTIONS | $87M |
SEMMES, BOWEN & SEMMESMD · 521955555-001 | BLUE CHIP RETIREMENT PLANS, INC. | $29M |
PHARMING HEALTHCARE, INC.NJ · 522097561-001 | USI CONSULTING GROUP | $19M |
HIGHWAY SAFETY CORPORATIONCT · 221715903-001 | RPCG, LLC | $12M |
Top plans by assets
Searchable full list lands with the commercial layer.
| Plan | Assets | Participants | Fees | Tenure | Flags |
|---|---|---|---|---|---|
GLOBAL PAYMENTS INC.GA · 582567903-001 | $2.3B | 18,840 | $33,000 | 1y | 2 |
EQUIFAX, INCGA · 580401110-003 | $1.5B | 9,989 | $70,939 | 9y | 1 |
TRUSTEES ELECTRICAL WORKERS LOCAL NO.292 DEFINED CONTRIBUTION AND 401KMN · 411760754-002 | $1.2B | 6,319 | $158,463 | 3y | 1 |
BREAKTHRU BEVERAGE GROUP, LLCNY · 352545107-001 | $769M | 9,327 | $85,510 | 3y | 2 |
MASSACHUSETTS BRICKLAYERS & MASONS PENSION FUNDMA · 046128039-001 | $547M | 4,220 | $6,811 | 9y | - |
TRUSTEES ELECTRICAL WORKERS LOCAL NO.292 PENSION PLANMN · 416035616-001 | $447M | 5,243 | $79,107 | 3y | - |
MASSACHUSETTS BRICKLAYERS & MASONS ANNUITY FUNDMA · 046375393-001 | $273M | 2,927 | $8,121 | 9y | - |
SCIENTIFIC GAMES, LLCGA · 872037319-001 | $238M | 2,210 | $14,000 | 1y | 1 |
ASSOCIATED GENERAL CONTRACTORS OF GEORGIA, INC.GA · 580144470-003 | $227M | 6,583 | $41,000 | 10y | 2 |
IAP WORLD SERVICES, INC.FL · 421628757-004 | $150M | 2,378 | $22,000 | 10y | 2 |
Flag exposure
85.4%Market: 89.2%
This provider
Market baseline
Share of this provider's plans tripping any deterministic red flag this year. Lower than market baseline = better risk surface.
Aliases resolved (68)
Raw Schedule C names collapsed into SMITH & HOWARD, PC.
- G.L. SMITH AND ASSOCIATES
- J. SMITH
- NR SMITH AND ASSOCIA
- SMITH & DOWNEY P.A
- SMITH & DOWNEY P.A.
- SMITH & DOWNEY, P.A.
- SMITH & DOWNY , P.A.
- SMITH & DOWNY, P.A.
- SMITH & HOWARD
- SMITH & HOWARD PC
- SMITH & HOWARD PC58-1250486
- SMITH & HOWARD, P.C.
- SMITH & HOWARD, PC
- SMITH & HOWARD, PC.
- SMITH & HOWRD, PC
- SMITH & LEONARD ACCOUNTANTS
- SMITH + HOWARD
- SMITH ADCOCK & CO LLP
- SMITH AFFILIATED MGMT
- SMITH AND DOWNEY P.A
- SMITH AND DOWNEY, P. A.
- SMITH AND DOWNEY, P.A
- SMITH AND DOWNEY, P.A.
- SMITH AND HOWARD
- SMITH AND HOWARD PC
Book composition by plan size
Bars stack to total plans served; segments use the same asset cutoffs as the /retirement size filter. Up-and-to-the-right on the bigger segments = moving up-market.
Under $5M$5-50M$50-250M$250M-1B$1B+
Compliance posture vs market
Per-flag share for SMITH & HOWARD, PC's book against the same flag's overall prevalence across all filings. Negative delta = under-indexed (cleaner book); positive = elevated risk surface.
| Flag | Plans flagged | Provider % | Market % | Delta |
|---|---|---|---|---|
| Recently terminated | 3 | 3.37% | 7.76% | -4.39 pp |
| Fidelity bond gap | 1 | 1.12% | 26.94% | -25.82 pp |
| Late contributions | 26 | 29.21% | 1.71% | +27.50 pp |
| Failed to provide benefit | 3 | 3.37% | 0.14% | +3.23 pp |
| Corrective distributions | 27 | 30.34% | 1.76% | +28.58 pp |
| Loss discovered | 0 | 0.00% | 0.00% | -0.00 pp |
New-plan formation share
Share of plans filing for the first time each year that landed with SMITH & HOWARD, PC. Compare to the incumbent market share (0.1%) - higher = winning new business, lower = coasting on existing relationships.
0.0%-0.1 pp vs incumbent
Geographic penetration index
(Provider plans in state / state plans) divided by the provider's overall share of the market. Index 1.00 = average; > 1 = over-indexed (winning more than their fair share); < 1 = under-indexed (white space).