| Provider | Service type | Compensation |
|---|---|---|
FIRST HAWAIIAN BANK1+ years Service code 18 · EIN 99-0034327 P.O. BOX 3708 · HONOLULU, HI 96811 | Custodial (securities); Custodial (ot... | $292,706 |
UBS FINANCIAL SERVICES INC1+ years Filed as: UBS FINANCIAL SERVICES, INC Service code 19 · EIN 13-2638166 1285 AVENUE OF THE AMERICAS · NEW YORK, NY 10019 | Securities Custodian | $272,808 |
HAWAII ELECTRICIANS ADMIN OFFICE1+ years Service code 13 · EIN 99-0109237 1935 HAU STREET, ROOM 300 · HONOLULU, HI 96819 | Contract Administrator | $215,054 |
INDEPENDENT FINANCIAL PARTNERS1+ years Filed as: SIERRA INV PARTNERS, INC Service code 28 · EIN 68-0370668 101 YGNACIO VALLEY ROAD, SUITE 300 · WALNUT CREEK, CA 94596 | Investment Management | $189,025 |
Filed as: SSI INVESTMENT MANAGEMENT Service code 28 · EIN 95-2913505 9440 SANTA MONICA BLVD.,8TH FLOOR · BEVERLY HILLS, CA 90210 | Investment Management | $106,758 |
BUCKINGHAM STRATEGIC PARTNERS1+ years Filed as: FOCUS INVESTMENT ADVISORS Service code 28 · EIN 33-0606466 511 SAXONY PLACE SUITE 101 · ENCINITAS, CA 92024 | Investment Management | $98,588 |
Filed as: LEMKE, CHINEN & TANAKA CPA, INC Service code 10 · EIN 99-0155373 210 WARD AVENUE, SUITE 336 · HONOLULU, HI 96814 | Accounting | $79,357 |
THE SEGAL COMPANY1+ years Filed as: SEGAL CO, Service code 16 · EIN 94-1503999 333 WEST 34TH STREET · NEW YORK, NY 100012402 | Consulting | $26,250 |
YEE & KAWASHIMA LLLP1+ years Service code 29 · EIN 47-3636548 1000 BISHOP STREET SUITE 908 · HONOLULU, HI 96813 | Legal | $25,463 |
HONOLULU ACTUARIAL CONSULTANTS1+ years Filed as: HONOLULU ACTUARIAL CONSULTING SERVI Service code 11 · EIN 95-3658675 1221 KAPIOLANI BLD., 715 · HONOLULU, HI 96814 | Actuarial | $14,660 |
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 2 Lease in default | LEOAN DEWIRE | NONE UNPAID RENT (SEE ATTACHMENT TO SCHEDULE G) | — | — |
Administrative expenses exceed $300 per participant per year - possible fee-review opportunity. (Recordkeeping / audit / legal; excludes investment management.)
Fidelity bond coverage is below the ERISA section 412 10%-of-assets minimum (capped at $500,000).
Auditor signed off without reservation - the cleanest possible opinion.
| Metric | This plan | Peer set | Industry | Size |
|---|---|---|---|---|
| Avg account balance | $76,208 | $54,392+40.1% | $84,753-10.1% | $63,975+19.1% |
| Participation rate | 100.0% | 76.9%+23.1pp | 76.6%+23.4pp | 71.1%+28.9pp |
| Annual return | 8.58% | 611.38%-602.8pp | 22.78%-14.2pp | 48.65%-40.1pp |
| Employer contribution / active EE | $7,096 | $2,943+141.1% | $3,574+98.5% | $2,182+225.2% |
| Participant deferral / active EE | $0 | $2,593-100.0% | $3,712-100.0% | $3,356-100.0% |
| Admin fee / account holder | $388 | $136+186.0% | $5,333-92.7% | $70+451.5% |