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LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 401k Plan overview

Plan NameLAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN
Plan identification number 001

LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN Benefits

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

MICHAEL A. KAHN, A PROFESSIONAL CORPORATION has sponsored the creation of one or more 401k plans.

Company Name:MICHAEL A. KAHN, A PROFESSIONAL CORPORATION
Employer identification number (EIN):810592136
NAIC Classification:541110
NAIC Description:Offices of Lawyers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0012023-01-01
0012022-01-01
0012021-01-01
0012020-01-01
0012019-01-01
0012018-01-01
0012017-01-01

Plan Statistics for LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN

401k plan membership statisitcs for LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN

Measure Date Value
2025: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2025 401k membership
Total number of particpants at beginning of year2025-10-159
Total number of particpants at end of year2025-10-1510
2024: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2024 401k membership
Total number of particpants at beginning of year2024-10-1510
Total number of particpants at end of year2024-10-159
2022: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2022 401k membership
Market value of plan assets2022-12-31252,480
Acturial value of plan assets2022-12-31252,480
Funding target for retired participants and beneficiaries receiving payment2022-12-310
Number of terminated vested participants2022-12-312
Fundng target for terminated vested participants2022-12-314,616
Active participant vested funding target2022-12-311,107,007
Number of active participants2022-12-318
Total funding liabilities for active participants2022-12-311,113,458
Total participant count2022-12-3110
Total funding target for all participants2022-12-311,118,074
Balance at beginning of prior year after applicable adjustments2022-12-310
Prefunding balance at beginning of prior year after applicable adjustments2022-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2022-12-310
Prefunding balanced used to offset prior years funding requirement2022-12-310
Amount remaining of carryover balance2022-12-310
Amount remaining of prefunding balance2022-12-310
Present value of excess contributions2022-12-3159,417
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2022-12-3159,417
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2022-12-310
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 year2022-12-310
Total employer contributions2022-12-31450,245
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 date2022-12-31438,753
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 cost2022-12-310
Net shortfall amortization installment of oustanding balance2022-12-31865,594
Waiver amortization installment2022-12-310
Total funding amount beforereflecting carryover/prefunding balances2022-12-3179,991
Additional cash requirement2022-12-3179,991
Contributions allocatedtoward minimum required contributions for current year2022-12-31438,753
Unpaid minimum required contributions for current year2022-12-310
Unpaid minimum required contributions for all years2022-12-310
2021: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2021 401k membership
Market value of plan assets2021-12-31412,990
Acturial value of plan assets2021-12-31412,990
Funding target for retired participants and beneficiaries receiving payment2021-12-310
Number of terminated vested participants2021-12-311
Fundng target for terminated vested participants2021-12-311,201
Active participant vested funding target2021-12-31889,464
Number of active participants2021-12-318
Total funding liabilities for active participants2021-12-311,117,408
Total participant count2021-12-319
Total funding target for all participants2021-12-311,118,609
Balance at beginning of prior year after applicable adjustments2021-12-310
Prefunding balance at beginning of prior year after applicable adjustments2021-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2021-12-310
Prefunding balanced used to offset prior years funding requirement2021-12-310
Amount remaining of carryover balance2021-12-310
Amount remaining of prefunding balance2021-12-310
Present value of excess contributions2021-12-31112,389
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2021-12-31112,389
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2021-12-310
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 year2021-12-310
Total employer contributions2021-12-31200,000
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 date2021-12-31192,298
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 cost2021-12-3116,594
Net shortfall amortization installment of oustanding balance2021-12-31705,619
Waiver amortization installment2021-12-310
Total funding amount beforereflecting carryover/prefunding balances2021-12-31132,881
Carryover balance elected to use to offset funding requirement2021-12-310
Prefunding balance elected to use to offset funding requirement2021-12-310
Additional cash requirement2021-12-31132,881
Contributions allocatedtoward minimum required contributions for current year2021-12-31192,298
Unpaid minimum required contributions for current year2021-12-310
Unpaid minimum required contributions for all years2021-12-310
2020: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2020 401k membership
Market value of plan assets2020-12-31718,939
Acturial value of plan assets2020-12-31718,939
Funding target for retired participants and beneficiaries receiving payment2020-12-310
Number of terminated vested participants2020-12-311
Fundng target for terminated vested participants2020-12-313,325
Active participant vested funding target2020-12-31276,447
Number of active participants2020-12-318
Total funding liabilities for active participants2020-12-31464,025
Total participant count2020-12-319
Total funding target for all participants2020-12-31467,350
Balance at beginning of prior year after applicable adjustments2020-12-310
Prefunding balance at beginning of prior year after applicable adjustments2020-12-310
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 balance2020-12-310
Present value of excess contributions2020-12-315,051
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2020-12-315,051
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2020-12-310
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 year2020-12-310
Total employer contributions2020-12-31130,000
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 date2020-12-31127,391
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 cost2020-12-31266,591
Net shortfall amortization installment of oustanding balance2020-12-310
Waiver amortization installment2020-12-310
Total funding amount beforereflecting carryover/prefunding balances2020-12-3115,002
Carryover balance elected to use to offset funding requirement2020-12-310
Prefunding balance elected to use to offset funding requirement2020-12-310
Additional cash requirement2020-12-3115,002
Contributions allocatedtoward minimum required contributions for current year2020-12-31127,391
Unpaid minimum required contributions for current year2020-12-310
Unpaid minimum required contributions for all years2020-12-310
2019: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2019 401k membership
Market value of plan assets2019-12-31373,051
Acturial value of plan assets2019-12-31373,051
Funding target for retired participants and beneficiaries receiving payment2019-12-310
Number of terminated vested participants2019-12-311
Fundng target for terminated vested participants2019-12-311,542
Active participant vested funding target2019-12-31144,991
Number of active participants2019-12-318
Total funding liabilities for active participants2019-12-31363,168
Total participant count2019-12-319
Total funding target for all participants2019-12-31364,710
Balance at beginning of prior year after applicable adjustments2019-12-310
Prefunding balance at beginning of prior year after applicable adjustments2019-12-310
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 balance2019-12-310
Present value of excess contributions2019-12-31269,311
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2019-12-31269,311
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2019-12-310
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 year2019-12-310
Total employer contributions2019-12-31310,000
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 date2019-12-31291,735
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 cost2019-12-31295,025
Net shortfall amortization installment of oustanding balance2019-12-310
Waiver amortization installment2019-12-310
Total funding amount beforereflecting carryover/prefunding balances2019-12-31286,684
Additional cash requirement2019-12-31286,684
Contributions allocatedtoward minimum required contributions for current year2019-12-31291,735
Unpaid minimum required contributions for current year2019-12-310
Unpaid minimum required contributions for all years2019-12-310
2018: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2018 401k membership
Market value of plan assets2018-12-31132,665
Acturial value of plan assets2018-12-31132,665
Funding target for retired participants and beneficiaries receiving payment2018-12-310
Number of terminated vested participants2018-12-310
Fundng target for terminated vested participants2018-12-310
Active participant vested funding target2018-12-3137,472
Number of active participants2018-12-317
Total funding liabilities for active participants2018-12-31187,360
Total participant count2018-12-317
Total funding target for all participants2018-12-31187,360
Balance at beginning of prior year after applicable adjustments2018-12-310
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 balance2018-12-310
Amount remaining of prefunding balance2018-12-310
Present value of excess contributions2018-12-31123,488
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-31123,488
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 year2018-12-310
Balance of prefunding at beginning of current year2018-12-310
Total employer contributions2018-12-31440,000
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 date2018-12-31443,445
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 cost2018-12-31163,545
Net shortfall amortization installment of oustanding balance2018-12-3154,695
Waiver amortization installment2018-12-310
Total funding amount beforereflecting carryover/prefunding balances2018-12-31174,134
Additional cash requirement2018-12-31174,134
Contributions allocatedtoward minimum required contributions for current year2018-12-31443,445
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2017 401k membership
Market value of plan assets2017-12-310
Acturial value of plan assets2017-12-310
Funding target for retired participants and beneficiaries receiving payment2017-12-310
Number of terminated vested participants2017-12-310
Fundng target for terminated vested participants2017-12-310
Active participant vested funding target2017-12-310
Number of active participants2017-12-315
Total funding liabilities for active participants2017-12-3185,483
Total participant count2017-12-315
Total funding target for all participants2017-12-3185,483
Balance at beginning of prior year after applicable adjustments2017-12-310
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 balance2017-12-310
Amount remaining of prefunding balance2017-12-310
Present value of excess contributions2017-12-310
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-310
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 year2017-12-310
Balance of prefunding at beginning of current year2017-12-310
Total employer contributions2017-12-31230,000
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 date2017-12-31222,587
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 cost2017-12-3185,062
Net shortfall amortization installment of oustanding balance2017-12-3185,483
Waiver amortization installment2017-12-310
Total funding amount beforereflecting carryover/prefunding balances2017-12-3199,099
Additional cash requirement2017-12-3199,099
Contributions allocatedtoward minimum required contributions for current year2017-12-31222,587
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310

Financial Data on LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN

Measure Date Value
2025 : LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2025 401k financial data
Total expenses incurred by plan in this plan year2025-10-1537
Net assets as of the end of the plan year2025-10-152156753
Total assets as of the beginning of the plan year2025-10-151741303
Value of plan covered by a fidelity bond2025-10-15220000
Participant contributions to plan in this plan year2025-10-150
Other expenses paid from plan in this plan year2025-10-1537
Other income to plan in this plan year2025-10-15287635
Plan net income in this plan year2025-10-15415450
Net assets as of the end of the plan year2025-10-152156753
Net assets as of the beginning of the plan year2025-10-151741303
Employer contributions to plan in this plan year2025-10-15127852
Expensese paid to adminstrative service provicers from plan in this plan year2025-10-150
2024 : LAW OFFICES OF MICHAEL A. KAHN DEFINED BENEFIT PENSION PLAN 2024 401k financial data
Total expenses incurred by plan in this plan year2024-10-155751
Net assets as of the end of the plan year2024-10-151741303
Total assets as of the beginning of the plan year2024-10-15714783
Value of plan covered by a fidelity bond2024-10-15200000
Participant contributions to plan in this plan year2024-10-150
Other expenses paid from plan in this plan year2024-10-15185
Other contributions to plan in this plan year2024-10-150
Other income to plan in this plan year2024-10-15982271
Plan net income in this plan year2024-10-151026520
Net assets as of the end of the plan year2024-10-151741303
Net assets as of the beginning of the plan year2024-10-15714783
Employer contributions to plan in this plan year2024-10-1550000
Expensese paid to adminstrative service provicers from plan in this plan year2024-10-150

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