?>
Logo

F5500 DC 401k Plan overview

Plan NameF5500 DC
Plan identification number 007

F5500 DC Benefits

401k Plan TypeDefined Benefit Pension
Plan Features/Benefits
  • Benefits are primarily pay related
  • Benefits are primarily flat dollar (includes dollars per year of service)
  • Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (for example, personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (for example, 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).
  • Profit-sharing
  • ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.
  • Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.
  • 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.
  • Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.
  • Participant-directed brokerage accounts provided as an investment option under the plan.
  • Total or partial participant-directed account plan - plan uses default investment account for participants who fail to direct assets in their account.
  • Plan covering Self-Employed individuals.
  • Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).

401k Sponsoring company profile

SEWARD & KISSEL LLP has sponsored the creation of one or more 401k plans.

Company Name:SEWARD & KISSEL LLP
Employer identification number (EIN):135551783
NAIC Classification:541110
NAIC Description:Offices of Lawyers

Additional information about SEWARD & KISSEL LLP

Jurisdiction of Incorporation: New York Department of State
Incorporation Date: 1999-01-26
Company Identification Number: 2339024
Legal Registered Office Address: ONE BATTERY PARK PLAZA

NEW YORK
United States of America (USA)
10004

More information about SEWARD & KISSEL LLP

Form 5500 Filing Information

Submission information for form 5500 for 401k plan F5500 DC

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0072023-01-01SAMUEL J RYAN2024-10-08
0072022-01-01SAMUEL J RYAN2023-10-10
0072021-01-01SAMUEL J RYAN2022-10-13
0072020-01-01SAMUEL J RYAN2021-10-06
0072019-01-01SAMUEL J RYAN2020-10-13
0072018-01-01SAMUEL J RYAN2019-10-10
0072017-01-01SAMUEL J RYAN2018-10-04
0072016-01-01SAMUEL J RYAN2017-09-29
0072015-01-01FINLAY WALSH
0072015-01-01SAMUEL J RYAN2016-09-30
0072014-01-01SAMUEL J. RYAN2015-07-31

Plan Statistics for F5500 DC

401k plan membership statisitcs for F5500 DC

Measure Date Value
2025: F5500 DC 2025 401k membership
Total number of particpants at beginning of year2025-10-1086
Total number of particpants at end of year2025-10-1091
2024: F5500 DC 2024 401k membership
Total number of particpants at beginning of year2024-10-0885
Total number of particpants at end of year2024-10-0881
2022: F5500 DC 2022 401k membership
Market value of plan assets2022-12-3123,095,813
Acturial value of plan assets2022-12-3123,095,813
Funding target for retired participants and beneficiaries receiving payment2022-12-310
Number of terminated vested participants2022-12-317
Fundng target for terminated vested participants2022-12-311,516,808
Active participant vested funding target2022-12-3118,847,390
Number of active participants2022-12-3180
Total funding liabilities for active participants2022-12-3118,847,390
Total participant count2022-12-3187
Total funding target for all participants2022-12-3120,364,198
Balance at beginning of prior year after applicable adjustments2022-12-310
Prefunding balance at beginning of prior year after applicable adjustments2022-12-310
Amount remaining of carryover balance2022-12-310
Amount remaining of prefunding balance2022-12-310
Present value of excess contributions2022-12-313,009,075
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2022-12-313,168,857
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 contributions2022-12-311,658,487
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 date2022-12-311,578,788
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 cost2022-12-312,989,311
Net shortfall amortization installment of oustanding balance2022-12-310
Waiver amortization installment2022-12-310
Total funding amount beforereflecting carryover/prefunding balances2022-12-31257,696
Additional cash requirement2022-12-31257,696
Contributions allocatedtoward minimum required contributions for current year2022-12-311,578,788
Unpaid minimum required contributions for current year2022-12-310
Unpaid minimum required contributions for all years2022-12-310
2021: F5500 DC 2021 401k membership
Market value of plan assets2021-12-3123,486,651
Acturial value of plan assets2021-12-3123,486,651
Funding target for retired participants and beneficiaries receiving payment2021-12-310
Number of terminated vested participants2021-12-313
Fundng target for terminated vested participants2021-12-311,360,537
Active participant vested funding target2021-12-3119,760,105
Number of active participants2021-12-3179
Total funding liabilities for active participants2021-12-3119,899,976
Total participant count2021-12-3182
Total funding target for all participants2021-12-3121,260,513
Balance at beginning of prior year after applicable adjustments2021-12-310
Prefunding balance at beginning of prior year after applicable adjustments2021-12-310
Amount remaining of carryover balance2021-12-310
Amount remaining of prefunding balance2021-12-310
Present value of excess contributions2021-12-311,397,559
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2021-12-311,467,577
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 contributions2021-12-313,861,269
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 date2021-12-313,614,230
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 cost2021-12-312,831,293
Net shortfall amortization installment of oustanding balance2021-12-310
Waiver amortization installment2021-12-310
Total funding amount beforereflecting carryover/prefunding balances2021-12-31605,155
Additional cash requirement2021-12-31605,155
Contributions allocatedtoward minimum required contributions for current year2021-12-313,614,230
Unpaid minimum required contributions for current year2021-12-310
Unpaid minimum required contributions for all years2021-12-310
2020: F5500 DC 2020 401k membership
Market value of plan assets2020-12-3121,042,358
Acturial value of plan assets2020-12-3121,042,358
Funding target for retired participants and beneficiaries receiving payment2020-12-310
Number of terminated vested participants2020-12-316
Fundng target for terminated vested participants2020-12-311,752,192
Active participant vested funding target2020-12-3117,940,281
Number of active participants2020-12-3182
Total funding liabilities for active participants2020-12-3117,964,545
Total participant count2020-12-3188
Total funding target for all participants2020-12-3119,716,737
Balance at beginning of prior year after applicable adjustments2020-12-310
Prefunding balance at beginning of prior year after applicable adjustments2020-12-310
Amount remaining of carryover balance2020-12-310
Amount remaining of prefunding balance2020-12-310
Present value of excess contributions2020-12-311,385,749
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2020-12-311,457,115
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 contributions2020-12-313,210,298
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 date2020-12-313,040,630
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 cost2020-12-312,968,692
Net shortfall amortization installment of oustanding balance2020-12-310
Waiver amortization installment2020-12-310
Total funding amount beforereflecting carryover/prefunding balances2020-12-311,643,071
Additional cash requirement2020-12-311,643,071
Contributions allocatedtoward minimum required contributions for current year2020-12-313,040,630
Unpaid minimum required contributions for current year2020-12-310
Unpaid minimum required contributions for all years2020-12-310
2019: F5500 DC 2019 401k membership
Market value of plan assets2019-12-3118,019,956
Acturial value of plan assets2019-12-3118,019,956
Funding target for retired participants and beneficiaries receiving payment2019-12-310
Number of terminated vested participants2019-12-315
Fundng target for terminated vested participants2019-12-311,025,828
Active participant vested funding target2019-12-3115,542,037
Number of active participants2019-12-3177
Total funding liabilities for active participants2019-12-3115,542,037
Total participant count2019-12-3182
Total funding target for all participants2019-12-3116,567,865
Balance at beginning of prior year after applicable adjustments2019-12-310
Prefunding balance at beginning of prior year after applicable adjustments2019-12-310
Amount remaining of carryover balance2019-12-310
Amount remaining of prefunding balance2019-12-310
Present value of excess contributions2019-12-311,575,488
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2019-12-311,656,468
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 contributions2019-12-313,652,634
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 date2019-12-313,453,691
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 cost2019-12-313,520,033
Net shortfall amortization installment of oustanding balance2019-12-310
Waiver amortization installment2019-12-310
Total funding amount beforereflecting carryover/prefunding balances2019-12-312,067,942
Additional cash requirement2019-12-312,067,942
Contributions allocatedtoward minimum required contributions for current year2019-12-313,453,691
Unpaid minimum required contributions for current year2019-12-310
Unpaid minimum required contributions for all years2019-12-310
2018: F5500 DC 2018 401k membership
Market value of plan assets2018-12-3123,814,265
Acturial value of plan assets2018-12-3123,814,265
Funding target for retired participants and beneficiaries receiving payment2018-12-310
Number of terminated vested participants2018-12-313
Fundng target for terminated vested participants2018-12-312,203,995
Active participant vested funding target2018-12-3119,892,861
Number of active participants2018-12-3177
Total funding liabilities for active participants2018-12-3119,908,692
Total participant count2018-12-3180
Total funding target for all participants2018-12-3122,112,687
Balance at beginning of prior year after applicable adjustments2018-12-310
Prefunding balance at beginning of prior year after applicable adjustments2018-12-310
Amount remaining of carryover balance2018-12-310
Amount remaining of prefunding balance2018-12-310
Present value of excess contributions2018-12-311,909,370
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-312,012,858
Balance of carryovers at beginning of current year2018-12-310
Balance of prefunding at beginning of current year2018-12-310
Total employer contributions2018-12-313,815,599
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 date2018-12-313,616,915
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 cost2018-12-313,743,005
Net shortfall amortization installment of oustanding balance2018-12-310
Waiver amortization installment2018-12-310
Total funding amount beforereflecting carryover/prefunding balances2018-12-312,041,427
Additional cash requirement2018-12-312,041,427
Contributions allocatedtoward minimum required contributions for current year2018-12-313,616,915
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: F5500 DC 2017 401k membership
Market value of plan assets2017-12-3117,284,162
Acturial value of plan assets2017-12-3117,284,162
Funding target for retired participants and beneficiaries receiving payment2017-12-310
Number of terminated vested participants2017-12-312
Fundng target for terminated vested participants2017-12-31120,951
Active participant vested funding target2017-12-3115,660,035
Number of active participants2017-12-3179
Total funding liabilities for active participants2017-12-3115,691,932
Total participant count2017-12-3181
Total funding target for all participants2017-12-3115,812,883
Balance at beginning of prior year after applicable adjustments2017-12-310
Prefunding balance at beginning of prior year after applicable adjustments2017-12-310
Amount remaining of carryover balance2017-12-310
Amount remaining of prefunding balance2017-12-310
Present value of excess contributions2017-12-311,610,555
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-311,702,357
Balance of carryovers at beginning of current year2017-12-310
Balance of prefunding at beginning of current year2017-12-310
Total employer contributions2017-12-315,168,230
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 date2017-12-314,880,004
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 cost2017-12-314,441,913
Net shortfall amortization installment of oustanding balance2017-12-310
Waiver amortization installment2017-12-310
Total funding amount beforereflecting carryover/prefunding balances2017-12-312,970,634
Additional cash requirement2017-12-312,970,634
Contributions allocatedtoward minimum required contributions for current year2017-12-314,880,004
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310
2016: F5500 DC 2016 401k membership
Market value of plan assets2016-12-3111,072,371
Acturial value of plan assets2016-12-3111,072,371
Funding target for retired participants and beneficiaries receiving payment2016-12-310
Number of terminated vested participants2016-12-313
Fundng target for terminated vested participants2016-12-3133,203
Active participant vested funding target2016-12-3110,113,879
Number of active participants2016-12-3172
Total funding liabilities for active participants2016-12-3110,125,073
Total participant count2016-12-3175
Total funding target for all participants2016-12-3110,158,276
Balance at beginning of prior year after applicable adjustments2016-12-310
Prefunding balance at beginning of prior year after applicable adjustments2016-12-310
Amount remaining of carryover balance2016-12-310
Amount remaining of prefunding balance2016-12-310
Present value of excess contributions2016-12-31434,828
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2016-12-31460,657
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2016-12-310
Balance of carryovers at beginning of current year2016-12-310
Balance of prefunding at beginning of current year2016-12-310
Total employer contributions2016-12-315,965,258
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 date2016-12-315,630,604
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 cost2016-12-314,934,144
Net shortfall amortization installment of oustanding balance2016-12-310
Waiver amortization installment2016-12-310
Total funding amount beforereflecting carryover/prefunding balances2016-12-314,020,049
Additional cash requirement2016-12-314,020,049
Contributions allocatedtoward minimum required contributions for current year2016-12-315,630,604
Unpaid minimum required contributions for current year2016-12-310
Unpaid minimum required contributions for all years2016-12-310
2015: F5500 DC 2015 401k membership
Total participants, beginning-of-year2015-01-016,765
Total number of active participants reported on line 7a of the Form 55002015-01-015,369
Number of retired or separated participants receiving benefits2015-01-010
Number of other retired or separated participants entitled to future benefits2015-01-011
Total of all active and inactive participants2015-01-015,370
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits2015-01-010
Total participants2015-01-015,370
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested2015-01-010

Financial Data on F5500 DC

Measure Date Value
2025 : F5500 DC 2025 401k financial data
Total expenses incurred by plan in this plan year2025-10-102313662
Net assets as of the end of the plan year2025-10-1022965812
Total assets as of the beginning of the plan year2025-10-1020413885
Value of plan covered by a fidelity bond2025-10-105000000
Other income to plan in this plan year2025-10-101093694
Plan net income in this plan year2025-10-102551927
Net assets as of the end of the plan year2025-10-1022965812
Net assets as of the beginning of the plan year2025-10-1020413885
Employer contributions to plan in this plan year2025-10-103771895
2024 : F5500 DC 2024 401k financial data
Total expenses incurred by plan in this plan year2024-10-08865863
Net assets as of the end of the plan year2024-10-0820413885
Total assets as of the beginning of the plan year2024-10-0816531464
Value of plan covered by a fidelity bond2024-10-085000000
Participant contributions to plan in this plan year2024-10-08957162
Other income to plan in this plan year2024-10-08879120
Plan net income in this plan year2024-10-083882421
Net assets as of the end of the plan year2024-10-0820413885
Net assets as of the beginning of the plan year2024-10-0816531464
Employer contributions to plan in this plan year2024-10-082912002
2015 : F5500 DC 2015 401k financial data
Total unrealized appreciation/depreciation of assets2015-12-31$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2015-12-31$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2015-12-31$0
Total income from all sources (including contributions)2015-12-31$5,000
Total loss/gain on sale of assets2015-12-31$0
Total of all expenses incurred2015-12-31$0
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others2015-12-31$0
Total contributions o plan (from employers,participants, others, non cash contrinutions)2015-12-31$0
Value of total assets at end of year2015-12-31$25,000
Value of total assets at beginning of year2015-12-31$20,000
Total of administrative expenses incurred including professional, contract, advisory and management fees2015-12-31$0
Total interest from all sources2015-12-31$0
Total dividends received (eg from common stock, registered investment company shares)2015-12-31$0
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year2015-12-31No
Was this plan covered by a fidelity bond2015-12-31Yes
Value of fidelity bond cover2015-12-31$500,000
If this is an individual account plan, was there a blackout period2015-12-31No
Were there any nonexempt tranactions with any party-in-interest2015-12-31No
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser2015-12-31No
Value of net income/loss2015-12-31$5,000
Value of net assets at end of year (total assets less liabilities)2015-12-31$25,000
Value of net assets at beginning of year (total assets less liabilities)2015-12-31$20,000
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)2015-12-31No
Were any loans by the plan or fixed income obligations due to the plan in default2015-12-31No
Were any leases to which the plan was party in default or uncollectible2015-12-31No
Value of interest in common/collective trusts at end of year2015-12-31$25,000
Value of interest in common/collective trusts at beginning of year2015-12-31$20,000
Net investment gain or loss from common/collective trusts2015-12-31$5,000
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets2015-12-31No
Was there a failure to transmit to the plan any participant contributions2015-12-31No
Has the plan failed to provide any benefit when due under the plan2015-12-31No
Was the provided the required notice or one of the exceptions to providing the black out period notice applied under 29 CFR 2520.101-32015-12-31No
Did the plan have assets held for investment2015-12-31Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser2015-12-31No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC2015-12-31No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)2015-12-31Yes
Opinion of an independent qualified public accountant for this plan2015-12-31Disclaimer
Accountancy firm name2015-12-31KPMG
Accountancy firm EIN2015-12-31135565207

Form 5500 Responses for F5500 DC

2015: F5500 DC 2015 form 5500 responses
2015-01-01Type of plan entitySingle employer plan
2015-01-01Submission has been amendedNo
2015-01-01This submission is the final filingNo
2015-01-01This return/report is a short plan year return/report (less than 12 months)No
2015-01-01Plan is a collectively bargained planNo
2015-01-01Plan funding arrangement – TrustYes
2015-01-01Plan benefit arrangement - TrustYes

Was this data useful?
If you found the data here useful, PLEASE HELP US. We are a start-up and believe in making information freely available. By linking to us, posting on twitter, facebook and linkedin about us and generally spreading the word, you'll help us to grow. Our vision is to provide high quality data about the activities of all the companies in the world and where possible make it free to use and view. Finding and integrating data from thousands of data sources is time consuming and needs lots of effort. By simply spreading the word about us, you will help us.

Please use the share buttons. It will only take a few seconds of your time. Thanks for helping

Information Disclaimer
The information provided on this website is not advice, endorsement or recommendation
The information published is supplied by third parties so we make no warranty on the accuracy, completeness etc. This information is provided "as-is". The information is subject to change as we obtain updates and corrections from the primary information sources.
You are free to use the information for your own personal research on the understanding to do so is at your own risk.

See full terms and conditions

Copyright © Market Footprint Ltd
Contact us   Datalog Company Directory
401k Lookup     VAT Lookup S3