401k Plan data: STEWART & ASSOCIATES RETIREMENT PLAN plan

STEWART & ASSOCIATES RETIREMENT PLAN 401k Plan overview

Plan Name	STEWART & ASSOCIATES RETIREMENT PLAN
Plan identification number	001

STEWART & ASSOCIATES RETIREMENT PLAN Benefits

401k Plan Type	Defined Contribution Pension
Plan Features/Benefits	Profit-sharing Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash. Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).

401k Sponsoring company profile

ROBERT STEWART & ASSOCIATES, INC. has sponsored the creation of one or more 401k plans.

Company Name: ROBERT STEWART & ASSOCIATES, INC.

Employer identification number (EIN): 581378694

NAIC Classification: 541219
NAIC Description: Other Accounting Services

Form 5500 Filing Information

Submission information for form 5500 for 401k plan STEWART & ASSOCIATES RETIREMENT PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator Signed Name of Company Sponsor Date Sponsor Signed
001 2017-01-01 CYNTHIA K CRAIG CYNTHIA K CRAIG 2018-07-31
001 2016-01-01 CYNTHIA K CRAIG CYNTHIA K CRAIG 2017-06-14
001 2015-01-01 CYNTHIA K CRAIG CYNTHIA K CRAIG 2016-09-01
001 2014-01-01 CYNTHIA K CRAIG CYNTHIA K CRAIG 2015-07-22
001 2013-01-01 CYNTHIA K CRAIG CYNTHIA K CRAIG 2014-08-05
001 2012-01-01 CYNTHIA K CRAIG TRUSTEE CYNTHIA K CRAIG TRUSTEE 2013-07-30
001 2011-01-01 CYNTHIA K CRAIG TRUSTEE CYNTHIA K CRAIG TRUSTEE 2012-07-30
001 2009-01-01 CYNTHIA K CRAIG TRUSTEE CYNTHIA K CRAIG TRUSTEE 2010-10-04

Plan id#	Filing Submission Date	Name of Administrator	Name of Company Sponsor	Date Sponsor Signed
001	2017-01-01	CYNTHIA K CRAIG	CYNTHIA K CRAIG	2018-07-31
001	2016-01-01	CYNTHIA K CRAIG	CYNTHIA K CRAIG	2017-06-14
001	2015-01-01	CYNTHIA K CRAIG	CYNTHIA K CRAIG	2016-09-01
001	2014-01-01	CYNTHIA K CRAIG	CYNTHIA K CRAIG	2015-07-22
001	2013-01-01	CYNTHIA K CRAIG	CYNTHIA K CRAIG	2014-08-05
001	2012-01-01	CYNTHIA K CRAIG TRUSTEE	CYNTHIA K CRAIG TRUSTEE	2013-07-30
001	2011-01-01	CYNTHIA K CRAIG TRUSTEE	CYNTHIA K CRAIG TRUSTEE	2012-07-30
001	2009-01-01	CYNTHIA K CRAIG TRUSTEE	CYNTHIA K CRAIG TRUSTEE	2010-10-04

Plan Statistics for STEWART & ASSOCIATES RETIREMENT PLAN

401k plan membership statisitcs for STEWART & ASSOCIATES RETIREMENT PLAN

Measure Date Value
2017: STEWART & ASSOCIATES RETIREMENT PLAN 2017 401k membership
Total participants, beginning-of-year 2017-01-01 5
Total number of active participants reported on line 7a of the Form 5500 2017-01-01 0
Number of retired or separated participants receiving benefits 2017-01-01 0
Number of other retired or separated participants entitled to future benefits 2017-01-01 0
Total of all active and inactive participants 2017-01-01 0
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2017-01-01 0
Total participants 2017-01-01 0
Number of participants with account balances 2017-01-01 0
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2017-01-01 0
2016: STEWART & ASSOCIATES RETIREMENT PLAN 2016 401k membership
Total participants, beginning-of-year 2016-01-01 5
Total number of active participants reported on line 7a of the Form 5500 2016-01-01 5
Number of retired or separated participants receiving benefits 2016-01-01 0
Number of other retired or separated participants entitled to future benefits 2016-01-01 0
Total of all active and inactive participants 2016-01-01 5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2016-01-01 0
Total participants 2016-01-01 5
Number of participants with account balances 2016-01-01 5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2016-01-01 0
2015: STEWART & ASSOCIATES RETIREMENT PLAN 2015 401k membership
Total participants, beginning-of-year 2015-01-01 5
Total number of active participants reported on line 7a of the Form 5500 2015-01-01 5
Number of retired or separated participants receiving benefits 2015-01-01 0
Number of other retired or separated participants entitled to future benefits 2015-01-01 0
Total of all active and inactive participants 2015-01-01 5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2015-01-01 0
Total participants 2015-01-01 5
Number of participants with account balances 2015-01-01 5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2015-01-01 0
2014: STEWART & ASSOCIATES RETIREMENT PLAN 2014 401k membership
Total participants, beginning-of-year 2014-01-01 5
Total number of active participants reported on line 7a of the Form 5500 2014-01-01 5
Number of retired or separated participants receiving benefits 2014-01-01 0
Number of other retired or separated participants entitled to future benefits 2014-01-01 0
Total of all active and inactive participants 2014-01-01 5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2014-01-01 0
Total participants 2014-01-01 5
Number of participants with account balances 2014-01-01 5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2014-01-01 0
2013: STEWART & ASSOCIATES RETIREMENT PLAN 2013 401k membership
Total participants, beginning-of-year 2013-01-01 5
Total number of active participants reported on line 7a of the Form 5500 2013-01-01 5
Number of retired or separated participants receiving benefits 2013-01-01 0
Number of other retired or separated participants entitled to future benefits 2013-01-01 0
Total of all active and inactive participants 2013-01-01 5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2013-01-01 0
Total participants 2013-01-01 5
Number of participants with account balances 2013-01-01 5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2013-01-01 0
2012: STEWART & ASSOCIATES RETIREMENT PLAN 2012 401k membership
Total participants, beginning-of-year 2012-01-01 7
Total number of active participants reported on line 7a of the Form 5500 2012-01-01 5
Number of retired or separated participants receiving benefits 2012-01-01 0
Number of other retired or separated participants entitled to future benefits 2012-01-01 0
Total of all active and inactive participants 2012-01-01 5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2012-01-01 0
Total participants 2012-01-01 5
Number of participants with account balances 2012-01-01 5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2012-01-01 0
2011: STEWART & ASSOCIATES RETIREMENT PLAN 2011 401k membership
Total participants, beginning-of-year 2011-01-01 7
Total number of active participants reported on line 7a of the Form 5500 2011-01-01 5
Number of retired or separated participants receiving benefits 2011-01-01 0
Number of other retired or separated participants entitled to future benefits 2011-01-01 2
Total of all active and inactive participants 2011-01-01 7
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2011-01-01 0
Total participants 2011-01-01 7
Number of participants with account balances 2011-01-01 7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2011-01-01 0
2009: STEWART & ASSOCIATES RETIREMENT PLAN 2009 401k membership
Total participants, beginning-of-year 2009-01-01 9
Total number of active participants reported on line 7a of the Form 5500 2009-01-01 7
Number of retired or separated participants receiving benefits 2009-01-01 2
Number of other retired or separated participants entitled to future benefits 2009-01-01 0
Total of all active and inactive participants 2009-01-01 9
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2009-01-01 0
Total participants 2009-01-01 9
Number of participants with account balances 2009-01-01 7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2009-01-01 0

Measure	Date	Value
2017: STEWART & ASSOCIATES RETIREMENT PLAN 2017 401k membership
Total participants, beginning-of-year	2017-01-01	5
Total number of active participants reported on line 7a of the Form 5500	2017-01-01	0
Number of retired or separated participants receiving benefits	2017-01-01	0
Number of other retired or separated participants entitled to future benefits	2017-01-01	0
Total of all active and inactive participants	2017-01-01	0
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2017-01-01	0
Total participants	2017-01-01	0
Number of participants with account balances	2017-01-01	0
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2017-01-01	0
2016: STEWART & ASSOCIATES RETIREMENT PLAN 2016 401k membership
Total participants, beginning-of-year	2016-01-01	5
Total number of active participants reported on line 7a of the Form 5500	2016-01-01	5
Number of retired or separated participants receiving benefits	2016-01-01	0
Number of other retired or separated participants entitled to future benefits	2016-01-01	0
Total of all active and inactive participants	2016-01-01	5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2016-01-01	0
Total participants	2016-01-01	5
Number of participants with account balances	2016-01-01	5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2016-01-01	0
2015: STEWART & ASSOCIATES RETIREMENT PLAN 2015 401k membership
Total participants, beginning-of-year	2015-01-01	5
Total number of active participants reported on line 7a of the Form 5500	2015-01-01	5
Number of retired or separated participants receiving benefits	2015-01-01	0
Number of other retired or separated participants entitled to future benefits	2015-01-01	0
Total of all active and inactive participants	2015-01-01	5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2015-01-01	0
Total participants	2015-01-01	5
Number of participants with account balances	2015-01-01	5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2015-01-01	0
2014: STEWART & ASSOCIATES RETIREMENT PLAN 2014 401k membership
Total participants, beginning-of-year	2014-01-01	5
Total number of active participants reported on line 7a of the Form 5500	2014-01-01	5
Number of retired or separated participants receiving benefits	2014-01-01	0
Number of other retired or separated participants entitled to future benefits	2014-01-01	0
Total of all active and inactive participants	2014-01-01	5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2014-01-01	0
Total participants	2014-01-01	5
Number of participants with account balances	2014-01-01	5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2014-01-01	0
2013: STEWART & ASSOCIATES RETIREMENT PLAN 2013 401k membership
Total participants, beginning-of-year	2013-01-01	5
Total number of active participants reported on line 7a of the Form 5500	2013-01-01	5
Number of retired or separated participants receiving benefits	2013-01-01	0
Number of other retired or separated participants entitled to future benefits	2013-01-01	0
Total of all active and inactive participants	2013-01-01	5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2013-01-01	0
Total participants	2013-01-01	5
Number of participants with account balances	2013-01-01	5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2013-01-01	0
2012: STEWART & ASSOCIATES RETIREMENT PLAN 2012 401k membership
Total participants, beginning-of-year	2012-01-01	7
Total number of active participants reported on line 7a of the Form 5500	2012-01-01	5
Number of retired or separated participants receiving benefits	2012-01-01	0
Number of other retired or separated participants entitled to future benefits	2012-01-01	0
Total of all active and inactive participants	2012-01-01	5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2012-01-01	0
Total participants	2012-01-01	5
Number of participants with account balances	2012-01-01	5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2012-01-01	0
2011: STEWART & ASSOCIATES RETIREMENT PLAN 2011 401k membership
Total participants, beginning-of-year	2011-01-01	7
Total number of active participants reported on line 7a of the Form 5500	2011-01-01	5
Number of retired or separated participants receiving benefits	2011-01-01	0
Number of other retired or separated participants entitled to future benefits	2011-01-01	2
Total of all active and inactive participants	2011-01-01	7
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2011-01-01	0
Total participants	2011-01-01	7
Number of participants with account balances	2011-01-01	7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2011-01-01	0
2009: STEWART & ASSOCIATES RETIREMENT PLAN 2009 401k membership
Total participants, beginning-of-year	2009-01-01	9
Total number of active participants reported on line 7a of the Form 5500	2009-01-01	7
Number of retired or separated participants receiving benefits	2009-01-01	2
Number of other retired or separated participants entitled to future benefits	2009-01-01	0
Total of all active and inactive participants	2009-01-01	9
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2009-01-01	0
Total participants	2009-01-01	9
Number of participants with account balances	2009-01-01	7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2009-01-01	0

Financial Data on STEWART & ASSOCIATES RETIREMENT PLAN

Measure	Date	Value
2017 : STEWART & ASSOCIATES RETIREMENT PLAN 2017 401k financial data
Total income from all sources	2017-12-31	$37,842
Expenses. Total of all expenses incurred	2017-12-31	$532,484
Benefits paid (including direct rollovers)	2017-12-31	$532,484
Total plan assets at end of year	2017-12-31	$0
Total plan assets at beginning of year	2017-12-31	$494,642
Value of fidelity bond covering the plan	2017-12-31	$100,000
Total contributions received or receivable from participants	2017-12-31	$3,439
Other income received	2017-12-31	$34,403
Net income (gross income less expenses)	2017-12-31	$-494,642
Net plan assets at end of year (total assets less liabilities)	2017-12-31	$0
Net plan assets at beginning of year (total assets less liabilities)	2017-12-31	$494,642
2016 : STEWART & ASSOCIATES RETIREMENT PLAN 2016 401k financial data
Total income from all sources	2016-12-31	$37,970
Expenses. Total of all expenses incurred	2016-12-31	$20,100
Benefits paid (including direct rollovers)	2016-12-31	$20,100
Total plan assets at end of year	2016-12-31	$494,642
Total plan assets at beginning of year	2016-12-31	$476,772
Value of fidelity bond covering the plan	2016-12-31	$100,000
Total contributions received or receivable from participants	2016-12-31	$13,802
Other income received	2016-12-31	$24,168
Net income (gross income less expenses)	2016-12-31	$17,870
Net plan assets at end of year (total assets less liabilities)	2016-12-31	$494,642
Net plan assets at beginning of year (total assets less liabilities)	2016-12-31	$476,772
2015 : STEWART & ASSOCIATES RETIREMENT PLAN 2015 401k financial data
Total income from all sources	2015-12-31	$-56,370
Expenses. Total of all expenses incurred	2015-12-31	$108,000
Benefits paid (including direct rollovers)	2015-12-31	$108,000
Total plan assets at end of year	2015-12-31	$476,772
Total plan assets at beginning of year	2015-12-31	$641,142
Value of fidelity bond covering the plan	2015-12-31	$100,000
Total contributions received or receivable from participants	2015-12-31	$13,648
Other income received	2015-12-31	$-70,018
Net income (gross income less expenses)	2015-12-31	$-164,370
Net plan assets at end of year (total assets less liabilities)	2015-12-31	$476,772
Net plan assets at beginning of year (total assets less liabilities)	2015-12-31	$641,142
2014 : STEWART & ASSOCIATES RETIREMENT PLAN 2014 401k financial data
Total income from all sources	2014-12-31	$126,406
Expenses. Total of all expenses incurred	2014-12-31	$65,000
Benefits paid (including direct rollovers)	2014-12-31	$65,000
Total plan assets at end of year	2014-12-31	$641,142
Total plan assets at beginning of year	2014-12-31	$579,736
Value of fidelity bond covering the plan	2014-12-31	$100,000
Total contributions received or receivable from participants	2014-12-31	$15,023
Other income received	2014-12-31	$111,383
Net income (gross income less expenses)	2014-12-31	$61,406
Net plan assets at end of year (total assets less liabilities)	2014-12-31	$641,142
Net plan assets at beginning of year (total assets less liabilities)	2014-12-31	$579,736
2013 : STEWART & ASSOCIATES RETIREMENT PLAN 2013 401k financial data
Total income from all sources	2013-12-31	$113,749
Expenses. Total of all expenses incurred	2013-12-31	$7,516
Benefits paid (including direct rollovers)	2013-12-31	$7,516
Total plan assets at end of year	2013-12-31	$579,736
Total plan assets at beginning of year	2013-12-31	$473,503
Value of fidelity bond covering the plan	2013-12-31	$100,000
Total contributions received or receivable from participants	2013-12-31	$33,133
Other income received	2013-12-31	$80,616
Net income (gross income less expenses)	2013-12-31	$106,233
Net plan assets at end of year (total assets less liabilities)	2013-12-31	$579,736
Net plan assets at beginning of year (total assets less liabilities)	2013-12-31	$473,503
2012 : STEWART & ASSOCIATES RETIREMENT PLAN 2012 401k financial data
Transfers to/from the plan	2012-12-31	$0
Total plan liabilities at end of year	2012-12-31	$0
Total plan liabilities at beginning of year	2012-12-31	$0
Total income from all sources	2012-12-31	$80,736
Expenses. Total of all expenses incurred	2012-12-31	$23,109
Benefits paid (including direct rollovers)	2012-12-31	$23,109
Total plan assets at end of year	2012-12-31	$473,503
Total plan assets at beginning of year	2012-12-31	$415,876
Value of fidelity bond covering the plan	2012-12-31	$100,000
Total contributions received or receivable from participants	2012-12-31	$24,122
Other income received	2012-12-31	$56,614
Net income (gross income less expenses)	2012-12-31	$57,627
Net plan assets at end of year (total assets less liabilities)	2012-12-31	$473,503
Net plan assets at beginning of year (total assets less liabilities)	2012-12-31	$415,876
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2012-12-31	$0
2011 : STEWART & ASSOCIATES RETIREMENT PLAN 2011 401k financial data
Transfers to/from the plan	2011-12-31	$0
Total plan liabilities at end of year	2011-12-31	$0
Total plan liabilities at beginning of year	2011-12-31	$0
Total income from all sources	2011-12-31	$33,691
Expenses. Total of all expenses incurred	2011-12-31	$20,050
Benefits paid (including direct rollovers)	2011-12-31	$20,050
Total plan assets at end of year	2011-12-31	$415,876
Total plan assets at beginning of year	2011-12-31	$402,235
Value of fidelity bond covering the plan	2011-12-31	$100,000
Total contributions received or receivable from participants	2011-12-31	$18,075
Expenses. Other expenses not covered elsewhere	2011-12-31	$0
Other income received	2011-12-31	$15,616
Net income (gross income less expenses)	2011-12-31	$13,641
Net plan assets at end of year (total assets less liabilities)	2011-12-31	$415,876
Net plan assets at beginning of year (total assets less liabilities)	2011-12-31	$402,235
Expenses. Administrative service providers (salaries,fees and commissions)	2011-12-31	$0
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2011-12-31	$0
2010 : STEWART & ASSOCIATES RETIREMENT PLAN 2010 401k financial data
Transfers to/from the plan	2010-12-31	$0
Total plan liabilities at end of year	2010-12-31	$0
Total plan liabilities at beginning of year	2010-12-31	$0
Total income from all sources	2010-12-31	$88,745
Expenses. Total of all expenses incurred	2010-12-31	$192,932
Benefits paid (including direct rollovers)	2010-12-31	$192,932
Total plan assets at end of year	2010-12-31	$402,235
Total plan assets at beginning of year	2010-12-31	$506,422
Value of fidelity bond covering the plan	2010-12-31	$100,000
Total contributions received or receivable from participants	2010-12-31	$25,987
Expenses. Other expenses not covered elsewhere	2010-12-31	$0
Contributions received from other sources (not participants or employers)	2010-12-31	$0
Other income received	2010-12-31	$62,758
Noncash contributions received	2010-12-31	$0
Net income (gross income less expenses)	2010-12-31	$-104,187
Net plan assets at end of year (total assets less liabilities)	2010-12-31	$402,235
Net plan assets at beginning of year (total assets less liabilities)	2010-12-31	$506,422
Total contributions received or receivable from employer(s)	2010-12-31	$0
Value of certain deemed distributions of participant loans	2010-12-31	$0
Value of corrective distributions	2010-12-31	$0
Expenses. Administrative service providers (salaries,fees and commissions)	2010-12-31	$0

Form 5500 Responses for STEWART & ASSOCIATES RETIREMENT PLAN

2017: STEWART & ASSOCIATES RETIREMENT PLAN 2017 form 5500 responses
2017-01-01	Type of plan entity	Single employer plan
2017-01-01	This submission is the final filing	Yes
2017-01-01	Plan funding arrangement – Trust	Yes
2017-01-01	Plan benefit arrangement - Trust	Yes
2016: STEWART & ASSOCIATES RETIREMENT PLAN 2016 form 5500 responses
2016-01-01	Type of plan entity	Single employer plan
2016-01-01	Plan funding arrangement – Trust	Yes
2016-01-01	Plan benefit arrangement - Trust	Yes
2015: STEWART & ASSOCIATES RETIREMENT PLAN 2015 form 5500 responses
2015-01-01	Type of plan entity	Single employer plan
2015-01-01	Plan funding arrangement – Trust	Yes
2015-01-01	Plan benefit arrangement - Trust	Yes
2014: STEWART & ASSOCIATES RETIREMENT PLAN 2014 form 5500 responses
2014-01-01	Type of plan entity	Single employer plan
2014-01-01	Plan funding arrangement – Trust	Yes
2014-01-01	Plan benefit arrangement - Trust	Yes
2013: STEWART & ASSOCIATES RETIREMENT PLAN 2013 form 5500 responses
2013-01-01	Type of plan entity	Single employer plan
2013-01-01	Submission has been amended	Yes
2013-01-01	Plan funding arrangement – Trust	Yes
2013-01-01	Plan benefit arrangement - Trust	Yes
2012: STEWART & ASSOCIATES RETIREMENT PLAN 2012 form 5500 responses
2012-01-01	Type of plan entity	Single employer plan
2012-01-01	Submission has been amended	No
2012-01-01	This submission is the final filing	No
2012-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2012-01-01	Plan is a collectively bargained plan	No
2012-01-01	Plan funding arrangement – Trust	Yes
2012-01-01	Plan benefit arrangement - Trust	Yes
2011: STEWART & ASSOCIATES RETIREMENT PLAN 2011 form 5500 responses
2011-01-01	Type of plan entity	Single employer plan
2011-01-01	Submission has been amended	No
2011-01-01	This submission is the final filing	No
2011-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2011-01-01	Plan is a collectively bargained plan	No
2011-01-01	Plan funding arrangement – Trust	Yes
2011-01-01	Plan benefit arrangement - Trust	Yes
2009: STEWART & ASSOCIATES RETIREMENT PLAN 2009 form 5500 responses
2009-01-01	Type of plan entity	Single employer plan
2009-01-01	Submission has been amended	No
2009-01-01	This submission is the final filing	No
2009-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2009-01-01	Plan is a collectively bargained plan	No
2009-01-01	Plan funding arrangement – Trust	Yes
2009-01-01	Plan benefit arrangement - Trust	Yes

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Company Name:	ROBERT STEWART & ASSOCIATES, INC.
Employer identification number (EIN):	581378694
NAIC Classification:	541219
NAIC Description:	Other Accounting Services