| Provider | Service type | Compensation |
|---|---|---|
AON CONSULTING2 years Service code 11 · EIN 22-2232264 | Actuarial | $2,099,369 |
PIMCO FUNDS4 years Filed as: PIMCO Service code 28 · EIN 33-0629048 | Investment Management | $1,131,124 |
NORTHERN TRUST COMPANY2 years Service code 25 · EIN 36-1561860 | Directed Trustee | $133,222 |
BDO USA, LLP1 year Filed as: BDO USA, P.C. Service code 10 · EIN 13-5381590 | Accounting | $99,021 |
MORGAN STANLEY SMITH BARNEY2 years Filed as: MORGAN LEWIS & BOCKIUS LLP Service code 29 · EIN 23-0891050 | Legal | $75,946 |
MERCER4 years Service code 27 · EIN 13-2834414 | Advisory (Plan) | $58,191 |
Counterparties on defaulted loans (Part 1), defaulted leases (Part 2), and non-exempt prohibited transactions (Part 3). Presence of any row warrants fiduciary review.
| Category | Counterparty | Relationship / Terms | Address | Amount |
|---|---|---|---|---|
| Part 3 Non-exempt transaction | RIO TINTO AMERICA INC. | PLAN SPONSOR INPERMISSIBLE REIMBURSEMENT TO THE PLAN SPONSOR | — | $126K |
Annual investment return is in the bottom quintile of the peer cohort.
Retirees and beneficiaries make up 25% or more of total participants - indicates an ageing workforce or a frozen plan.
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.
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $0 | $0 | $943,036-100.0% | - |
| Participation rate | 0.0% | 0.0%0pp | 9.1%-9.1pp | 0.0%0pp |
| Annual return | -1.41% | 9.30%-10.7pp | 5.62%-7.0pp | 9.30%-10.7pp |
| Employer contribution / active EE | $0 | $12,551-100.0% | $37,825-100.0% | $12,551-100.0% |
| Participant deferral / active EE | $0 | $2,867-100.0% | $0 | $2,867-100.0% |
| Admin fee / account holder | $0 | $0 | $0 | - |