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S & M KAUFMAN PENSION PLAN 401k Plan overview

Plan NameS & M KAUFMAN PENSION PLAN
Plan identification number 001

S & M KAUFMAN PENSION PLAN Benefits

401k Plan TypeDefined Benefit Pension
Plan Features/Benefits
  • Benefits are primarily pay related

401k Sponsoring company profile

S & M KAUFMAN has sponsored the creation of one or more 401k plans.

Company Name:S & M KAUFMAN
Employer identification number (EIN):131676482
NAIC Classification:423940
NAIC Description:Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan S & M KAUFMAN PENSION PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0012022-01-01
0012021-01-01
0012020-01-01
0012019-01-01
0012018-01-01
0012017-01-01
0012016-01-01
0012015-01-01
0012014-01-01
0012013-01-01
0012012-01-01ABE KAUFMAN2014-07-30 ABE KAUFMAN2014-07-30
0012011-01-01ARTHUR KAUFMAN2012-07-19 ARTHUR KAUFMAN2012-07-19
0012010-01-01ARTHUR KAUFMAN2011-10-19 ARTHUR KAUFMAN2011-10-19

Plan Statistics for S & M KAUFMAN PENSION PLAN

401k plan membership statisitcs for S & M KAUFMAN PENSION PLAN

Measure Date Value
2022: S & M KAUFMAN PENSION PLAN 2022 401k membership
Market value of plan assets2022-12-313,982,496
Acturial value of plan assets2022-12-313,982,496
Funding target for retired participants and beneficiaries receiving payment2022-12-311,778,314
Number of terminated vested participants2022-12-312
Fundng target for terminated vested participants2022-12-3130,106
Active participant vested funding target2022-12-312,224,771
Number of active participants2022-12-313
Total funding liabilities for active participants2022-12-312,224,771
Total participant count2022-12-316
Total funding target for all participants2022-12-314,033,191
Balance at beginning of prior year after applicable adjustments2022-12-310
Prefunding balance at beginning of prior year after applicable adjustments2022-12-31127,387
Carryover balanced portion elected for use to offset prior years funding requirement2022-12-310
Prefunding balanced used to offset prior years funding requirement2022-12-3164,333
Amount remaining of carryover balance2022-12-310
Amount remaining of prefunding balance2022-12-3163,054
Present value of excess contributions2022-12-31286,573
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2022-12-31302,335
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2022-12-31302,335
Reductions in caryover balances due to elections or deemed elections2022-12-310
Reductions in prefunding balances due to elections or deemed elections2022-12-310
Balance of carryovers at beginning of current year2022-12-310
Balance of prefunding at beginning of current year2022-12-31373,164
Total employer contributions2022-12-31325,617
Total employee contributions2022-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2022-12-310
Contributions made to avoid restrictions adjusted to valuation date2022-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2022-12-31306,256
Liquidity shortfalls end of Q12022-12-310
Liquidity shortfalls end of Q22022-12-310
Liquidity shortfalls end of Q32022-12-310
Liquidity shortfalls end of Q42022-12-310
Unpaid minimum required contributions for all prior years2022-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2022-12-310
Remaining amount of unpaid minimum required contributions2022-12-310
Minimum required contributions for current year target normal cost2022-12-3174,047
Net shortfall amortization installment of oustanding balance2022-12-31423,859
Waiver amortization installment2022-12-310
Total funding amount beforereflecting carryover/prefunding balances2022-12-31115,748
Carryover balance elected to use to offset funding requirement2022-12-310
Prefunding balance elected to use to offset funding requirement2022-12-31115,748
Additional cash requirement2022-12-310
Contributions allocatedtoward minimum required contributions for current year2022-12-31306,256
Unpaid minimum required contributions for current year2022-12-310
Unpaid minimum required contributions for all years2022-12-310
2021: S & M KAUFMAN PENSION PLAN 2021 401k membership
Market value of plan assets2021-12-313,663,439
Acturial value of plan assets2021-12-313,663,439
Funding target for retired participants and beneficiaries receiving payment2021-12-313,612,374
Number of terminated vested participants2021-12-313
Fundng target for terminated vested participants2021-12-3126,499
Active participant vested funding target2021-12-31492,914
Number of active participants2021-12-313
Total funding liabilities for active participants2021-12-31492,914
Total participant count2021-12-318
Total funding target for all participants2021-12-314,131,787
Balance at beginning of prior year after applicable adjustments2021-12-310
Prefunding balance at beginning of prior year after applicable adjustments2021-12-31188,235
Carryover balanced portion elected for use to offset prior years funding requirement2021-12-310
Prefunding balanced used to offset prior years funding requirement2021-12-31120,432
Amount remaining of carryover balance2021-12-310
Amount remaining of prefunding balance2021-12-3167,803
Present value of excess contributions2021-12-3154,848
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2021-12-3157,706
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2021-12-3157,706
Reductions in caryover balances due to elections or deemed elections2021-12-310
Reductions in prefunding balances due to elections or deemed elections2021-12-310
Balance of carryovers at beginning of current year2021-12-310
Balance of prefunding at beginning of current year2021-12-31127,387
Total employer contributions2021-12-31304,869
Total employee contributions2021-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2021-12-310
Contributions made to avoid restrictions adjusted to valuation date2021-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2021-12-31286,573
Liquidity shortfalls end of Q12021-12-310
Liquidity shortfalls end of Q22021-12-310
Liquidity shortfalls end of Q32021-12-310
Liquidity shortfalls end of Q42021-12-310
Unpaid minimum required contributions for all prior years2021-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2021-12-310
Remaining amount of unpaid minimum required contributions2021-12-310
Minimum required contributions for current year target normal cost2021-12-318,786
Net shortfall amortization installment of oustanding balance2021-12-31595,735
Waiver amortization installment2021-12-310
Total funding amount beforereflecting carryover/prefunding balances2021-12-3164,333
Carryover balance elected to use to offset funding requirement2021-12-310
Prefunding balance elected to use to offset funding requirement2021-12-3164,333
Additional cash requirement2021-12-310
Contributions allocatedtoward minimum required contributions for current year2021-12-31286,573
Unpaid minimum required contributions for current year2021-12-310
Unpaid minimum required contributions for all years2021-12-310
2020: S & M KAUFMAN PENSION PLAN 2020 401k membership
Market value of plan assets2020-12-313,862,142
Acturial value of plan assets2020-12-313,862,142
Funding target for retired participants and beneficiaries receiving payment2020-12-310
Number of terminated vested participants2020-12-312
Fundng target for terminated vested participants2020-12-3126,391
Active participant vested funding target2020-12-314,336,443
Number of active participants2020-12-314
Total funding liabilities for active participants2020-12-314,336,443
Total participant count2020-12-316
Total funding target for all participants2020-12-314,362,834
Balance at beginning of prior year after applicable adjustments2020-12-310
Prefunding balance at beginning of prior year after applicable adjustments2020-12-31119,100
Carryover balanced portion elected for use to offset prior years funding requirement2020-12-310
Prefunding balanced used to offset prior years funding requirement2020-12-310
Amount remaining of carryover balance2020-12-310
Amount remaining of prefunding balance2020-12-31119,100
Present value of excess contributions2020-12-3149,583
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2020-12-3152,330
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2020-12-3152,330
Reductions in caryover balances due to elections or deemed elections2020-12-310
Reductions in prefunding balances due to elections or deemed elections2020-12-310
Balance of carryovers at beginning of current year2020-12-310
Balance of prefunding at beginning of current year2020-12-31188,235
Total employer contributions2020-12-3157,532
Total employee contributions2020-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2020-12-310
Contributions made to avoid restrictions adjusted to valuation date2020-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2020-12-3154,848
Unpaid minimum required contributions for all prior years2020-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2020-12-310
Remaining amount of unpaid minimum required contributions2020-12-310
Minimum required contributions for current year target normal cost2020-12-318,846
Net shortfall amortization installment of oustanding balance2020-12-31688,927
Waiver amortization installment2020-12-310
Total funding amount beforereflecting carryover/prefunding balances2020-12-31120,432
Carryover balance elected to use to offset funding requirement2020-12-310
Prefunding balance elected to use to offset funding requirement2020-12-31120,432
Additional cash requirement2020-12-310
Contributions allocatedtoward minimum required contributions for current year2020-12-3154,848
Unpaid minimum required contributions for current year2020-12-310
Unpaid minimum required contributions for all years2020-12-310
2019: S & M KAUFMAN PENSION PLAN 2019 401k membership
Market value of plan assets2019-12-313,709,802
Acturial value of plan assets2019-12-313,709,802
Funding target for retired participants and beneficiaries receiving payment2019-12-310
Number of terminated vested participants2019-12-312
Fundng target for terminated vested participants2019-12-3123,570
Active participant vested funding target2019-12-311,931,383
Number of active participants2019-12-314
Total funding liabilities for active participants2019-12-311,931,383
Total participant count2019-12-316
Total funding target for all participants2019-12-311,954,953
Balance at beginning of prior year after applicable adjustments2019-12-310
Prefunding balance at beginning of prior year after applicable adjustments2019-12-3170,866
Carryover balanced portion elected for use to offset prior years funding requirement2019-12-310
Prefunding balanced used to offset prior years funding requirement2019-12-310
Amount remaining of carryover balance2019-12-310
Amount remaining of prefunding balance2019-12-3170,866
Present value of excess contributions2019-12-3149,449
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2019-12-3152,238
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2019-12-3152,238
Reductions in caryover balances due to elections or deemed elections2019-12-310
Reductions in prefunding balances due to elections or deemed elections2019-12-310
Balance of carryovers at beginning of current year2019-12-310
Balance of prefunding at beginning of current year2019-12-31119,100
Total employer contributions2019-12-3152,206
Total employee contributions2019-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2019-12-310
Contributions made to avoid restrictions adjusted to valuation date2019-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2019-12-3149,583
Unpaid minimum required contributions for all prior years2019-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2019-12-310
Remaining amount of unpaid minimum required contributions2019-12-310
Minimum required contributions for current year target normal cost2019-12-319,042
Net shortfall amortization installment of oustanding balance2019-12-310
Waiver amortization installment2019-12-310
Total funding amount beforereflecting carryover/prefunding balances2019-12-310
Carryover balance elected to use to offset funding requirement2019-12-310
Prefunding balance elected to use to offset funding requirement2019-12-310
Additional cash requirement2019-12-310
Contributions allocatedtoward minimum required contributions for current year2019-12-3149,583
Unpaid minimum required contributions for current year2019-12-310
Unpaid minimum required contributions for all years2019-12-310
2018: S & M KAUFMAN PENSION PLAN 2018 401k membership
Market value of plan assets2018-12-314,177,778
Acturial value of plan assets2018-12-314,177,778
Funding target for retired participants and beneficiaries receiving payment2018-12-310
Number of terminated vested participants2018-12-312
Fundng target for terminated vested participants2018-12-3120,948
Active participant vested funding target2018-12-312,476,632
Number of active participants2018-12-314
Total funding liabilities for active participants2018-12-312,476,632
Total participant count2018-12-316
Total funding target for all participants2018-12-312,497,580
Balance at beginning of prior year after applicable adjustments2018-12-310
Prefunding balance at beginning of prior year after applicable adjustments2018-12-3114,420
Carryover balanced portion elected for use to offset prior years funding requirement2018-12-310
Prefunding balanced used to offset prior years funding requirement2018-12-310
Amount remaining of carryover balance2018-12-310
Amount remaining of prefunding balance2018-12-3114,420
Present value of excess contributions2018-12-3151,908
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-3154,903
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2018-12-3154,903
Reductions in caryover balances due to elections or deemed elections2018-12-310
Reductions in prefunding balances due to elections or deemed elections2018-12-310
Balance of carryovers at beginning of current year2018-12-310
Balance of prefunding at beginning of current year2018-12-3170,866
Total employer contributions2018-12-3152,206
Total employee contributions2018-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2018-12-310
Contributions made to avoid restrictions adjusted to valuation date2018-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2018-12-3149,449
Unpaid minimum required contributions for all prior years2018-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2018-12-310
Remaining amount of unpaid minimum required contributions2018-12-310
Minimum required contributions for current year target normal cost2018-12-317,425
Net shortfall amortization installment of oustanding balance2018-12-310
Waiver amortization installment2018-12-310
Total funding amount beforereflecting carryover/prefunding balances2018-12-310
Carryover balance elected to use to offset funding requirement2018-12-310
Prefunding balance elected to use to offset funding requirement2018-12-310
Additional cash requirement2018-12-310
Contributions allocatedtoward minimum required contributions for current year2018-12-3149,449
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: S & M KAUFMAN PENSION PLAN 2017 401k membership
Market value of plan assets2017-12-314,043,104
Acturial value of plan assets2017-12-314,043,104
Funding target for retired participants and beneficiaries receiving payment2017-12-310
Number of terminated vested participants2017-12-312
Fundng target for terminated vested participants2017-12-3118,041
Active participant vested funding target2017-12-312,789,893
Number of active participants2017-12-314
Total funding liabilities for active participants2017-12-312,793,955
Total participant count2017-12-316
Total funding target for all participants2017-12-312,811,996
Balance at beginning of prior year after applicable adjustments2017-12-310
Prefunding balance at beginning of prior year after applicable adjustments2017-12-3124,331
Carryover balanced portion elected for use to offset prior years funding requirement2017-12-310
Prefunding balanced used to offset prior years funding requirement2017-12-3124,331
Amount remaining of carryover balance2017-12-310
Amount remaining of prefunding balance2017-12-310
Present value of excess contributions2017-12-3113,622
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-3114,420
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2017-12-3114,420
Reductions in caryover balances due to elections or deemed elections2017-12-310
Reductions in prefunding balances due to elections or deemed elections2017-12-310
Balance of carryovers at beginning of current year2017-12-310
Balance of prefunding at beginning of current year2017-12-3114,420
Total employer contributions2017-12-3154,869
Total employee contributions2017-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2017-12-310
Contributions made to avoid restrictions adjusted to valuation date2017-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2017-12-3151,908
Liquidity shortfalls end of Q12017-12-310
Liquidity shortfalls end of Q22017-12-310
Liquidity shortfalls end of Q32017-12-310
Liquidity shortfalls end of Q42017-12-310
Unpaid minimum required contributions for all prior years2017-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2017-12-310
Remaining amount of unpaid minimum required contributions2017-12-310
Minimum required contributions for current year target normal cost2017-12-317,416
Net shortfall amortization installment of oustanding balance2017-12-310
Waiver amortization installment2017-12-310
Total funding amount beforereflecting carryover/prefunding balances2017-12-310
Carryover balance elected to use to offset funding requirement2017-12-310
Prefunding balance elected to use to offset funding requirement2017-12-310
Additional cash requirement2017-12-310
Contributions allocatedtoward minimum required contributions for current year2017-12-3151,908
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310
2016: S & M KAUFMAN PENSION PLAN 2016 401k membership
Market value of plan assets2016-12-314,177,978
Acturial value of plan assets2016-12-314,177,978
Funding target for retired participants and beneficiaries receiving payment2016-12-310
Number of terminated vested participants2016-12-312
Fundng target for terminated vested participants2016-12-3115,942
Active participant vested funding target2016-12-314,497,859
Number of active participants2016-12-314
Total funding liabilities for active participants2016-12-314,502,313
Total participant count2016-12-316
Total funding target for all participants2016-12-314,518,255
Balance at beginning of prior year after applicable adjustments2016-12-310
Prefunding balance at beginning of prior year after applicable adjustments2016-12-31107,897
Carryover balanced portion elected for use to offset prior years funding requirement2016-12-310
Prefunding balanced used to offset prior years funding requirement2016-12-31107,897
Amount remaining of carryover balance2016-12-310
Amount remaining of prefunding balance2016-12-310
Present value of excess contributions2016-12-3122,790
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2016-12-3124,331
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2016-12-3124,331
Reductions in caryover balances due to elections or deemed elections2016-12-310
Reductions in prefunding balances due to elections or deemed elections2016-12-310
Balance of carryovers at beginning of current year2016-12-310
Balance of prefunding at beginning of current year2016-12-3124,331
Total employer contributions2016-12-3154,869
Total employee contributions2016-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2016-12-310
Contributions made to avoid restrictions adjusted to valuation date2016-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2016-12-3151,165
Liquidity shortfalls end of Q12016-12-310
Liquidity shortfalls end of Q22016-12-310
Liquidity shortfalls end of Q32016-12-310
Liquidity shortfalls end of Q42016-12-310
Unpaid minimum required contributions for all prior years2016-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2016-12-310
Remaining amount of unpaid minimum required contributions2016-12-310
Minimum required contributions for current year target normal cost2016-12-316,492
Net shortfall amortization installment of oustanding balance2016-12-31364,608
Waiver amortization installment2016-12-310
Waived amount of outstanding balance2016-12-310
Total funding amount beforereflecting carryover/prefunding balances2016-12-3161,874
Carryover balance elected to use to offset funding requirement2016-12-310
Prefunding balance elected to use to offset funding requirement2016-12-3124,331
Additional cash requirement2016-12-3137,543
Contributions allocatedtoward minimum required contributions for current year2016-12-3151,165
Unpaid minimum required contributions for current year2016-12-310
Unpaid minimum required contributions for all years2016-12-310

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