Retirement plan

KIMBALL, TIREY & ST. JOHN LLP 401(K) PLAN

Name: KIMBALL, TIREY & ST. JOHN LLP - KIMBALL, TIREY & ST. JOHN LLP 401(K) PLAN (2017) Form 5500
Creator: KIMBALL, TIREY & ST. JOHN LLP
License: https://www.dol.gov/general/disclaim
Keywords: Form 5500, ERISA, retirement plan, KIMBALL, TIREY & ST. JOHN LLP 401(K) PLAN, KIMBALL, TIREY & ST. JOHN LLP

KIMBALL, TIREY & ST. JOHN LLPEIN 33-0404480Plan #002PY 2017

7676 HAZARD CENTER DRIVE, SUITE 900B - SAN DIEGO, CA 92108619-234-1690kts-law.comLinkedIn201-500 employeeslaw practice

Prospect flagsLow participationLow employer contributionCorrective distributions

How to read this page

Total assets (EOY)

$12.3M

+25.4% from 2016

Total participants

266

+16.7% from 2016

Average account balance

$92,857

+3.7% from 2016

Annual return

17.45%

+8.41 pp from 2016

Benchmarks

See 5,160 peers

Peer group

Industry54 - Professional, Scientific, and Technical Services

Plan typeDefined contribution

Participants100-249

Cohort5,160 peers

Snapshot2017

Free accounts unlock saves, downloads, and 3-year history.

Analytics

Total assets (EOY)

Plan-year ending balance

$23.55M

Not enough data

1 years with asset history on file

Average account balance

Total assets / participants with a balance (line 6g)

$119K

Not enough data

1 years with per-participant data

Participants with account balance

Stacked by status: active / separated vested / retired or beneficiary. Total = line 6g.

198

Not enough data

1 years with headcount on file

Eligible Participants and Participation

Bars: eligible actives (line 6a). Line: derived rate = active employees with a balance / 6a.

42.1%

Not enough data

1 years with eligibility data

Contributions (total)

Employer and participant dollars contributed each year

$1.96M

Not enough data

1 years with contributions on file

Contributions per participant

Average employer and participant contribution per enrolled participant

$5K

Not enough data

1 years with per-participant contribution data

Asset flow

BOY + contributions + return - distributions = EOY

Year

Annual return

Diverging bars; negative years highlighted

+12.64%

Not enough data

1 years with return on file

Admin fee / account holder

Total admin expenses / participants with a balance (line 6g)

$493

Not enough data

1 years with admin cost on file

Asset composition

Cash / stocks / bonds / mutual funds / real estate / loans over time

Not enough data

1 years with F_SCH_H allocation on file

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Service providers

Top 10 of 14 by compensation

Provider	Service type	Compensation
LPL FINANCIAL3+ years Filed as: LPL FINANCIAL CORPORATION Service code 53 · EIN 95-2834236	Insurance Commissions	$27,691
MASSACHUSETTS MUTUAL LIFE INS. CO.3+ years Service code 52 · EIN 04-1590850	Indirect Investment Fees	$765
ALGER1 year Service code 52 · EIN 13-3733280	Indirect Investment Fees	$0
AMERICAN FUNDS1 year Service code 52 · EIN 95-1411037	Indirect Investment Fees	$0
COLUMBIA1 year Service code 52 · EIN 56-0906609	Indirect Investment Fees	$0
FRANKLIN TEMPLETON1 year Filed as: FRANKLINTEMPLETON Service code 52 · EIN 59-6865210	Indirect Investment Fees	$0
MORGAN STANLEY SMITH BARNEY1 year Filed as: JP MORGAN Service code 52 · EIN 13-3963293	Indirect Investment Fees	$0
MFS INVESTMENT MANAGEMENT1 year Service code 52 · EIN 04-3287965	Indirect Investment Fees	$0
NEUBERGER BERMAN1 year Service code 52 · EIN 13-6068441	Indirect Investment Fees	$0
OPPENHEIMER1 year Service code 52 · EIN 93-6305075	Indirect Investment Fees	$0

Plan features & details

Pension benefit codes2E2J2F2G3B3D2T

Plan features

2E
Profit-sharing
Profit-sharing plan.
2F
ERISA section 404(c) plan
This plan or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1 (shifting investment responsibility to participants).
2G
Total participant-directed account plan
Participants have the opportunity to direct the investment of all of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.
2J
Code section 401(k) feature
Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.
2T
Default investment account
Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.
3B
Plan covering self-employed individuals
Plan covering self-employed individuals.
3D
Pre-approved pension plan
A master prototype or volume submitter plan that is the subject of a favorable opinion or advisory letter from the IRS.

Opportunity flags

3 tripped

OpportunityLow participation
Participation rate is below 70% (account-balance holders / active employees) - enrollment or auto-enroll opportunity.
OpportunityLow employer contribution
Employer contribution per participant is in the bottom quintile of the peer cohort.
ComplianceCorrective distributions
Plan reported corrective distributions (failed ADP/ACP testing).

Expense breakdown

Schedule H Part II

Admin total

$765

$3 / participant

Contract admin$765100.0%

% of EOY assets

0.006%

all-in expense ratio

Categories reported

1 / 9

subdivided buckets used

Audit opinion

Schedule H Part III

Disclaimer opinion

Auditor declined to express an opinion - usually a 103(a)(3)(C) limited-scope election.

Auditor firm: JGD & ASSOCIATES LLP
Auditor EIN: 953132551
Audit fees: (not subdivided)
Opinion code: Disclaimer

Metric

This plan

Peer set

Industry

Size

Avg account balance

$92,857

$80,753+15.0%

$136,298-31.9%

$62,293+49.1%

Participation rate

45.5%

73.5%-28.0pp

81.9%-36.4pp

69.5%-24.0pp

Annual return

17.45%

35.83%-18.4pp

5156.27%-5138.8pp

28.90%-11.4pp

Employer contribution / active EE

$2,884-100.0%

$4,696-100.0%

$2,042-100.0%

Participant deferral / active EE

$3,235

$5,164-37.4%

$6,247-48.2%

$3,169+2.1%

Admin fee / account holder

$525-98.9%

$9,244-99.9%

$479-98.8%

Provider

Service type

Compensation

LPL FINANCIAL3+ years

Filed as: LPL FINANCIAL CORPORATION

Service code 53 · EIN 95-2834236

Insurance Commissions

$27,691

MASSACHUSETTS MUTUAL LIFE INS. CO.3+ years

Service code 52 · EIN 04-1590850

Indirect Investment Fees

$765

ALGER1 year

Service code 52 · EIN 13-3733280

Indirect Investment Fees

AMERICAN FUNDS1 year

Service code 52 · EIN 95-1411037

Indirect Investment Fees

COLUMBIA1 year

Service code 52 · EIN 56-0906609

Indirect Investment Fees

FRANKLIN TEMPLETON1 year

Filed as: FRANKLINTEMPLETON

Service code 52 · EIN 59-6865210

Indirect Investment Fees

MORGAN STANLEY SMITH BARNEY1 year

Filed as: JP MORGAN

Service code 52 · EIN 13-3963293

Indirect Investment Fees

MFS INVESTMENT MANAGEMENT1 year

Service code 52 · EIN 04-3287965

Indirect Investment Fees

NEUBERGER BERMAN1 year

Service code 52 · EIN 13-6068441

Indirect Investment Fees

OPPENHEIMER1 year

Service code 52 · EIN 93-6305075

Indirect Investment Fees

KIMBALL, TIREY & ST. JOHN LLP 401(K) PLAN

Summary metrics

Benchmarksi

Analytics

Service providersi

Plan features & details

Opportunity flagsi

Expense breakdowni

Audit opinioni

KIMBALL, TIREY & ST. JOHN LLP 401(K) PLAN

Summary metrics

Benchmarksi

Analytics

Service providersi

Plan features & details

Opportunity flagsi

Expense breakdowni

Audit opinioni

Benchmarks

Service providers

Opportunity flags

Expense breakdown

Audit opinion

Benchmarks

Service providers

Opportunity flags

Expense breakdown

Audit opinion