Retirement plan

NAMAN HOWELL SMITH & LEE, PLLC EMPLOYEES PROFIT SHARING PLAN AND TRUST

Name: NAMAN HOWELL SMITH & LEE, PLLC - NAMAN HOWELL SMITH & LEE, PLLC EMPLOYEES PROFIT SHARING PLAN AND TRUST (2025) Form 5500
Creator: NAMAN HOWELL SMITH & LEE, PLLC
License: https://www.dol.gov/general/disclaim
Keywords: Form 5500, ERISA, retirement plan, NAMAN HOWELL SMITH & LEE, PLLC EMPLOYEES PROFIT SHARING PLAN AND TRUST, NAMAN HOWELL SMITH & LEE, PLLC

NAMAN HOWELL SMITH & LEE, PLLCEIN 74-2004800Plan #002PY 2025

400 AUSTIN AVENUE, SUITE 800 - WACO, TX 76701254-755-4100namanhowell.comLinkedIn201-500 employeeslaw practice

Prospect flagsHigh feesHigh assets / participantCorrective distributions

How to read this page

Total assets (EOY)

$52.4M

+11.5% from 2024

Total participants

227

+33.5% from 2024

Average account balance

$277,082

-6.8% from 2024

Annual return

13.82%

-9.63 pp from 2024

Benchmarks

See 262 peers

Peer group

Industry54 - Professional, Scientific, and Technical Services

Plan typeDefined contribution

Participants100-249

Cohort262 peers

Snapshot2025

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

Analytics

Total assets (EOY)

Plan-year ending balance

$52.37M

Not enough data

1 years with asset history on file

Average account balance

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

$277K

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.

189

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.

79.2%

Not enough data

1 years with eligibility data

Contributions (total)

Employer and participant dollars contributed each year

$2.76M

Not enough data

1 years with contributions on file

Contributions per participant

Average employer and participant contribution per enrolled participant

$15K

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

+13.82%

Not enough data

1 years with return on file

Admin fee / account holder

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

$382

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

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

Service providers

Top 2 by compensation

Provider	Service type	Compensation
EXTRACO BANKS3 years Filed as: EXTRACO BANKS N.A. Service code 27 · EIN 74-0935612	Advisory (Plan)	$47,792
FIDELITY INVESTMENTS INSTITUTIONAL4 years Service code 60 · EIN 04-2647786	Sub-TA Fees	$24,430

Plan features & details

Pension benefit codes2G2J3B2T2E2F3D2R

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.
2R
Participant-directed brokerage accounts
Participant-directed brokerage accounts provided as an investment option under the plan.
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

OpportunityHigh fees
Administrative expenses exceed $300 per participant per year - possible fee-review opportunity. (Recordkeeping / audit / legal; excludes investment management.)
ComplianceCorrective distributions
Plan reported corrective distributions (failed ADP/ACP testing).
InformationalHigh assets / participant
Assets per participant exceed $250,000 - top-decile high-value plan.

Expense breakdown

Schedule H Part II

Admin total

$72K

$395 / participant

Recordkeeping$24K33.8%
Investment mgmt$48K66.2%

% of EOY assets

0.138%

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: JRBT, PC
Auditor EIN: 742533381
Audit fees: $0
Opinion code: Unqualified

Metric

This plan

Peer set

Industry

Size

Avg account balance

$277,082

$90,107+207.5%

$182,262+52.0%

$69,733+297.3%

Participation rate

79.2%

64.8%+14.4pp

84.2%-5.0pp

62.5%+16.8pp

Annual return

13.82%

95.58%-81.8pp

140.60%-126.8pp

15.22%-1.4pp

Employer contribution / active EE

$8,743

$3,043+187.3%

$5,046+73.3%

$2,250+288.5%

Participant deferral / active EE

$6,322

$5,135+23.1%

$8,276-23.6%

$3,054+107.0%

Admin fee / account holder

$382

$3,377-88.7%

$16,712-97.7%

$3,102-87.7%

Provider

Service type

Compensation

EXTRACO BANKS3 years

Filed as: EXTRACO BANKS N.A.

Service code 27 · EIN 74-0935612

Advisory (Plan)

$47,792

FIDELITY INVESTMENTS INSTITUTIONAL4 years

Service code 60 · EIN 04-2647786

Sub-TA Fees

$24,430

NAMAN HOWELL SMITH & LEE, PLLC EMPLOYEES PROFIT SHARING PLAN AND TRUST

Summary metrics

Benchmarksi

Analytics

Service providersi

Plan features & details

Opportunity flagsi

Expense breakdowni

Audit opinioni

NAMAN HOWELL SMITH & LEE, PLLC EMPLOYEES PROFIT SHARING PLAN AND TRUST

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