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JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN 401k Plan overview

Plan NameJOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN
Plan identification number 003

JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN Benefits

401k Plan TypeDefined Benefit Pension
Plan Features/Benefits
  • Benefits are primarily pay related
  • Floor-offset plan - Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.
  • Plan covered by PBGC that was terminated and closed out for PBGC purposes - Before the end of the plan year (or a prior plan year), (1) the plan terminated in a standard (or distress) termination and completed the distribution of plan assets in satisfaction of all benefit liabilities (or all ERISA Title IV benefits for distress termination); or (2) a trustee was appointed for a terminated plan pursuant to ERISA section 4042.
  • 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).
  • 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

JOHN M. CAPOGNA, D.D.S., P.C. has sponsored the creation of one or more 401k plans.

Company Name:JOHN M. CAPOGNA, D.D.S., P.C.
Employer identification number (EIN):112918140
NAIC Classification:621210
NAIC Description:Offices of Dentists

Additional information about JOHN M. CAPOGNA, D.D.S., P.C.

Jurisdiction of Incorporation: New York Department of State
Incorporation Date: 1998-05-13
Company Identification Number: 2259478
Legal Registered Office Address: 16 Radcliff Drive
Nassau
Huntington
United States of America (USA)
11743

More information about JOHN M. CAPOGNA, D.D.S., P.C.

Form 5500 Filing Information

Submission information for form 5500 for 401k plan JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0032019-01-01JOHN CAPOGNA2019-11-14 JOHN CAPOGNA2019-11-14
0032018-01-01JOHN CAPOGNA2019-06-14 JOHN CAPOGNA2019-06-14
0032017-01-01JOHN M CAPOGNA2018-07-16 JOHN M CAPOGNA2018-07-16
0032016-01-01JOHN M CAPOGNA2017-05-01 JOHN M CAPOGNA2017-05-01
0032015-01-01JOHN M CAPOGNA2016-07-15 JOHN M CAPOGNA2016-07-15
0032014-01-01JOHN M CAPOGNA2015-06-09 JOHN M CAPOGNA2015-06-09

Plan Statistics for JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN

401k plan membership statisitcs for JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN

Measure Date Value
2019: JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN 2019 401k membership
Market value of plan assets2019-09-301,019,525
Acturial value of plan assets2019-09-301,019,525
Funding target for retired participants and beneficiaries receiving payment2019-09-300
Number of terminated vested participants2019-09-300
Fundng target for terminated vested participants2019-09-300
Active participant vested funding target2019-09-30784,983
Number of active participants2019-09-3017
Total funding liabilities for active participants2019-09-30784,983
Total participant count2019-09-3017
Total funding target for all participants2019-09-30784,983
Balance at beginning of prior year after applicable adjustments2019-09-300
Prefunding balance at beginning of prior year after applicable adjustments2019-09-30244,468
Carryover balanced portion elected for use to offset prior years funding requirement2019-09-300
Prefunding balanced used to offset prior years funding requirement2019-09-300
Amount remaining of carryover balance2019-09-300
Amount remaining of prefunding balance2019-09-30244,468
Present value of excess contributions2019-09-3043,909
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2019-09-3043,909
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2019-09-3043,909
Reductions in caryover balances due to elections or deemed elections2019-09-300
Reductions in prefunding balances due to elections or deemed elections2019-09-300
Balance of carryovers at beginning of current year2019-09-300
Balance of prefunding at beginning of current year2019-09-30274,687
Contributions allocated toward unpaid minimum require contributions from prior years2019-09-300
Contributions made to avoid restrictions adjusted to valuation date2019-09-300
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2019-09-300
Liquidity shortfalls end of Q12019-09-300
Liquidity shortfalls end of Q22019-09-300
Liquidity shortfalls end of Q32019-09-300
Liquidity shortfalls end of Q42019-09-300
Unpaid minimum required contributions for all prior years2019-09-300
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2019-09-300
Remaining amount of unpaid minimum required contributions2019-09-300
Minimum required contributions for current year target normal cost2019-09-30174,819
Net shortfall amortization installment of oustanding balance2019-09-3051,589
Waiver amortization installment2019-09-300
Total funding amount beforereflecting carryover/prefunding balances2019-09-30185,188
Prefunding balance elected to use to offset funding requirement2019-09-30185,188
Additional cash requirement2019-09-300
Contributions allocatedtoward minimum required contributions for current year2019-09-300
Unpaid minimum required contributions for current year2019-09-300
Unpaid minimum required contributions for all years2019-09-300
2018: JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN 2018 401k membership
Market value of plan assets2018-12-31787,552
Acturial value of plan assets2018-12-31787,552
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 target2018-12-31502,338
Number of active participants2018-12-3114
Total funding liabilities for active participants2018-12-31627,922
Total participant count2018-12-3114
Total funding target for all participants2018-12-31627,922
Balance at beginning of prior year after applicable adjustments2018-12-310
Prefunding balance at beginning of prior year after applicable adjustments2018-12-31201,099
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 balance2018-12-31201,099
Present value of excess contributions2018-12-3128,025
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-3128,025
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2018-12-3128,025
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 year2018-12-31244,468
Total employer contributions2018-12-31160,000
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 date2018-12-31154,772
Liquidity shortfalls end of Q12018-12-310
Liquidity shortfalls end of Q22018-12-310
Liquidity shortfalls end of Q32018-12-310
Liquidity shortfalls end of Q42018-12-310
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 cost2018-12-3191,701
Net shortfall amortization installment of oustanding balance2018-12-3199,090
Waiver amortization installment2018-12-310
Total funding amount beforereflecting carryover/prefunding balances2018-12-31110,863
Additional cash requirement2018-12-31110,863
Contributions allocatedtoward minimum required contributions for current year2018-12-31154,772
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN 2017 401k membership
Market value of plan assets2017-12-31705,204
Acturial value of plan assets2017-12-31705,204
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 target2017-12-31318,386
Number of active participants2017-12-3114
Total funding liabilities for active participants2017-12-31530,645
Total participant count2017-12-3114
Total funding target for all participants2017-12-31530,645
Balance at beginning of prior year after applicable adjustments2017-12-310
Prefunding balance at beginning of prior year after applicable adjustments2017-12-31114,732
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 balance2017-12-31114,732
Present value of excess contributions2017-12-3177,005
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-3177,005
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2017-12-3177,005
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 year2017-12-31201,099
Total employer contributions2017-12-31129,155
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 date2017-12-31122,804
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 cost2017-12-3186,593
Net shortfall amortization installment of oustanding balance2017-12-3138,626
Waiver amortization installment2017-12-310
Total funding amount beforereflecting carryover/prefunding balances2017-12-3194,779
Additional cash requirement2017-12-3194,779
Contributions allocatedtoward minimum required contributions for current year2017-12-31122,804
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310
2016: JOHN M. CAPOGNA, D.D.S., P.C. PENSION PLAN 2016 401k membership
Market value of plan assets2016-12-31430,181
Acturial value of plan assets2016-12-31430,181
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 target2016-12-31139,728
Number of active participants2016-12-3114
Total funding liabilities for active participants2016-12-31349,322
Total participant count2016-12-3114
Total funding target for all participants2016-12-31349,322
Balance at beginning of prior year after applicable adjustments2016-12-310
Prefunding balance at beginning of prior year after applicable adjustments2016-12-3141,541
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 balance2016-12-310
Amount remaining of prefunding balance2016-12-3141,541
Present value of excess contributions2016-12-3176,489
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2016-12-3176,489
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2016-12-3176,489
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 year2016-12-31114,732
Total employer contributions2016-12-31225,000
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 date2016-12-31219,642
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 cost2016-12-31135,011
Net shortfall amortization installment of oustanding balance2016-12-3140,761
Waiver amortization installment2016-12-310
Total funding amount beforereflecting carryover/prefunding balances2016-12-31142,637
Additional cash requirement2016-12-31142,637
Contributions allocatedtoward minimum required contributions for current year2016-12-31219,642
Unpaid minimum required contributions for current year2016-12-310
Unpaid minimum required contributions for all years2016-12-310

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