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THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST 401k Plan overview

Plan NameTHE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST
Plan identification number 002

THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST Benefits

401k Plan TypeDefined Benefit Pension
Plan Features/Benefits
  • Benefits are primarily pay related
  • Frozen Plan - As of the last day of the plan year, the plan provides that no participant will get any new benefit accrual (whether because of service or compensation).
  • Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.
  • Plan covering Self-Employed individuals.
  • Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.

401k Sponsoring company profile

THE LAW OFFICES OF LEONARD S. ROTH, P.C. has sponsored the creation of one or more 401k plans.

Company Name:THE LAW OFFICES OF LEONARD S. ROTH, P.C.
Employer identification number (EIN):760387423
NAIC Classification:541110
NAIC Description:Offices of Lawyers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0022019-01-01
0022018-01-01
0022017-01-01
0022016-01-01
0022015-01-01
0022014-01-01
0022013-01-01
0022012-01-01STEPHEN DELOREY2013-09-18
0022011-01-01STEPHEN DELOREY2012-08-15
0022010-01-01STEPHEN DELOREY2011-10-04

Plan Statistics for THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST

401k plan membership statisitcs for THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST

Measure Date Value
2018: THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST 2018 401k membership
Market value of plan assets2018-12-312,977,088
Acturial value of plan assets2018-12-312,977,088
Funding target for retired participants and beneficiaries receiving payment2018-12-310
Number of terminated vested participants2018-12-311
Fundng target for terminated vested participants2018-12-31462
Active participant vested funding target2018-12-312,631,382
Number of active participants2018-12-313
Total funding liabilities for active participants2018-12-312,631,382
Total participant count2018-12-314
Total funding target for all participants2018-12-312,631,844
Balance at beginning of prior year after applicable adjustments2018-12-31107,714
Prefunding balance at beginning of prior year after applicable adjustments2018-12-310
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 balance2018-12-31107,714
Amount remaining of prefunding balance2018-12-310
Present value of excess contributions2018-12-31142,096
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-31150,252
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2018-12-310
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 year2018-12-31114,080
Balance of prefunding at beginning of current year2018-12-310
Total employer contributions2018-12-310
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 date2018-12-310
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 cost2018-12-3129,748
Net shortfall amortization installment of oustanding balance2018-12-310
Waiver amortization installment2018-12-310
Waived amount of outstanding balance2018-12-310
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 year2018-12-310
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST 2017 401k membership
Market value of plan assets2017-12-312,693,109
Acturial value of plan assets2017-12-312,765,544
Funding target for retired participants and beneficiaries receiving payment2017-12-310
Number of terminated vested participants2017-12-311
Fundng target for terminated vested participants2017-12-31406
Active participant vested funding target2017-12-312,355,052
Number of active participants2017-12-313
Total funding liabilities for active participants2017-12-312,355,052
Total participant count2017-12-314
Total funding target for all participants2017-12-312,355,458
Balance at beginning of prior year after applicable adjustments2017-12-31103,392
Prefunding balance at beginning of prior year after applicable adjustments2017-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2017-12-310
Prefunding balanced used to offset prior years funding requirement2017-12-310
Amount remaining of carryover balance2017-12-31103,392
Amount remaining of prefunding balance2017-12-310
Present value of excess contributions2017-12-31140,483
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-31149,741
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2017-12-310
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 year2017-12-31107,714
Balance of prefunding at beginning of current year2017-12-310
Total employer contributions2017-12-31150,000
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 date2017-12-31142,096
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 cost2017-12-3120,390
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 year2017-12-31142,096
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310
2016: THE LAW OFFICES OF LEONARD S. ROTH, P.C. RETIREMENT PLAN AND TRUST 2016 401k membership
Market value of plan assets2016-12-312,453,033
Acturial value of plan assets2016-12-312,540,198
Funding target for retired participants and beneficiaries receiving payment2016-12-310
Number of terminated vested participants2016-12-310
Fundng target for terminated vested participants2016-12-310
Active participant vested funding target2016-12-312,192,465
Number of active participants2016-12-313
Total funding liabilities for active participants2016-12-312,192,465
Total participant count2016-12-313
Total funding target for all participants2016-12-312,192,465
Balance at beginning of prior year after applicable adjustments2016-12-31102,980
Prefunding balance at beginning of prior year after applicable adjustments2016-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2016-12-310
Prefunding balanced used to offset prior years funding requirement2016-12-310
Amount remaining of carryover balance2016-12-31102,980
Amount remaining of prefunding balance2016-12-310
Present value of excess contributions2016-12-31134,587
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2016-12-31143,752
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2016-12-310
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 year2016-12-31103,392
Balance of prefunding at beginning of current year2016-12-310
Total employer contributions2016-12-31150,000
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 date2016-12-31140,483
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 cost2016-12-3118,320
Net shortfall amortization installment of oustanding balance2016-12-310
Waiver amortization installment2016-12-310
Total funding amount beforereflecting carryover/prefunding balances2016-12-310
Carryover balance elected to use to offset funding requirement2016-12-310
Prefunding balance elected to use to offset funding requirement2016-12-310
Additional cash requirement2016-12-310
Contributions allocatedtoward minimum required contributions for current year2016-12-31140,483
Unpaid minimum required contributions for current year2016-12-310
Unpaid minimum required contributions for all years2016-12-310

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