401k Plan data: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST plan

GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 401k Plan overview

Plan Name	GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST
Plan identification number	002

GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST Benefits

401k Plan Type

Defined Contribution Pension

Plan Features/Benefits

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.
Total or partial participant-directed account plan - plan uses default investment account for participants who fail to direct assets in their account.
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

B RILEY FINANCIAL, INC. has sponsored the creation of one or more 401k plans.

Company Name: B RILEY FINANCIAL, INC.

Employer identification number (EIN): 270223495

NAIC Classification: 523120
NAIC Description: Securities Brokerage

Form 5500 Filing Information

Submission information for form 5500 for 401k plan GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST

Plan id# Filing Submission Date Name of Administrator Date Administrator Signed Name of Company Sponsor Date Sponsor Signed
002 2014-01-01 PHILLIP AHN
002 2013-01-01 PHILLIP AHN
002 2012-01-01 PHILLIP AHN

Plan id#	Filing Submission Date	Name of Administrator
002	2014-01-01	PHILLIP AHN
002	2013-01-01	PHILLIP AHN
002	2012-01-01	PHILLIP AHN

Plan Statistics for GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST

401k plan membership statisitcs for GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST

Measure Date Value
2014: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2014 401k membership
Total participants, beginning-of-year 2014-01-01 183
Total number of active participants reported on line 7a of the Form 5500 2014-01-01 0
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 0
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2014-01-01 0
Total participants 2014-01-01 0
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2014-01-01 0
2013: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2013 401k membership
Total participants, beginning-of-year 2013-01-01 173
Total number of active participants reported on line 7a of the Form 5500 2013-01-01 160
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 23
Total of all active and inactive participants 2013-01-01 183
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2013-01-01 0
Total participants 2013-01-01 183
Number of participants with account balances 2013-01-01 115
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2013-01-01 0
2012: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2012 401k membership
Total participants, beginning-of-year 2012-01-01 151
Total number of active participants reported on line 7a of the Form 5500 2012-01-01 152
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 21
Total of all active and inactive participants 2012-01-01 173
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2012-01-01 0
Total participants 2012-01-01 173
Number of participants with account balances 2012-01-01 98
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2012-01-01 0

Measure	Date	Value
2014: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2014 401k membership
Total participants, beginning-of-year	2014-01-01	183
Total number of active participants reported on line 7a of the Form 5500	2014-01-01	0
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	0
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2014-01-01	0
Total participants	2014-01-01	0
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2014-01-01	0
2013: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2013 401k membership
Total participants, beginning-of-year	2013-01-01	173
Total number of active participants reported on line 7a of the Form 5500	2013-01-01	160
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	23
Total of all active and inactive participants	2013-01-01	183
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2013-01-01	0
Total participants	2013-01-01	183
Number of participants with account balances	2013-01-01	115
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2013-01-01	0
2012: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2012 401k membership
Total participants, beginning-of-year	2012-01-01	151
Total number of active participants reported on line 7a of the Form 5500	2012-01-01	152
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	21
Total of all active and inactive participants	2012-01-01	173
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2012-01-01	0
Total participants	2012-01-01	173
Number of participants with account balances	2012-01-01	98
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2012-01-01	0

Financial Data on GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST

Measure	Date	Value
2014 : GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2014 401k financial data
Total unrealized appreciation/depreciation of assets	2014-12-31	$0
Total transfer of assets from this plan	2014-12-31	$8,325,557
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2014-12-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2014-12-31	$0
Total income from all sources (including contributions)	2014-12-31	$1,462,539
Total loss/gain on sale of assets	2014-12-31	$0
Total of all expenses incurred	2014-12-31	$1,088,309
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2014-12-31	$1,073,558
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2014-12-31	$1,009,182
Value of total assets at end of year	2014-12-31	$0
Value of total assets at beginning of year	2014-12-31	$7,951,327
Total of administrative expenses incurred including professional, contract, advisory and management fees	2014-12-31	$14,751
Total interest from all sources	2014-12-31	$3,800
Total dividends received (eg from common stock, registered investment company shares)	2014-12-31	$749
Total dividends received from registered investment company shares (eg mutual funds)	2014-12-31	$749
Was this plan covered by a fidelity bond	2014-12-31	Yes
Value of fidelity bond cover	2014-12-31	$500,000
If this is an individual account plan, was there a blackout period	2014-12-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2014-12-31	$0
Were there any nonexempt tranactions with any party-in-interest	2014-12-31	No
Contributions received from participants	2014-12-31	$957,625
Participant contributions at end of year	2014-12-31	$0
Participant contributions at beginning of year	2014-12-31	$95,719
Participant contributions at end of year	2014-12-31	$0
Participant contributions at beginning of year	2014-12-31	$23,000
Income. Received or receivable in cash from other sources (including rollovers)	2014-12-31	$51,557
Administrative expenses (other) incurred	2014-12-31	$14,751
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2014-12-31	No
Value of net income/loss	2014-12-31	$374,230
Value of net assets at end of year (total assets less liabilities)	2014-12-31	$0
Value of net assets at beginning of year (total assets less liabilities)	2014-12-31	$7,951,327
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2014-12-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2014-12-31	No
Were any leases to which the plan was party in default or uncollectible	2014-12-31	No
Value of interest in pooled separate accounts at end of year	2014-12-31	$0
Value of interest in pooled separate accounts at beginning of year	2014-12-31	$7,722,898
Interest on participant loans	2014-12-31	$3,800
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2014-12-31	$0
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2014-12-31	$109,710
Net investment gain/loss from pooled separate accounts	2014-12-31	$448,808
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2014-12-31	No
Was there a failure to transmit to the plan any participant contributions	2014-12-31	No
Has the plan failed to provide any benefit when due under the plan	2014-12-31	No
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2014-12-31	$1,073,558
Did the plan have assets held for investment	2014-12-31	No
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2014-12-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2014-12-31	Yes
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2014-12-31	Yes
Opinion of an independent qualified public accountant for this plan	2014-12-31	Disclaimer
Accountancy firm name	2014-12-31	NSBN LLP
Accountancy firm EIN	2014-12-31	952399533
2013 : GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2013 401k financial data
Total unrealized appreciation/depreciation of assets	2013-12-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2013-12-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2013-12-31	$0
Total income from all sources (including contributions)	2013-12-31	$2,241,528
Total loss/gain on sale of assets	2013-12-31	$0
Total of all expenses incurred	2013-12-31	$75,628
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2013-12-31	$58,918
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2013-12-31	$939,069
Value of total assets at end of year	2013-12-31	$7,951,327
Value of total assets at beginning of year	2013-12-31	$5,785,427
Total of administrative expenses incurred including professional, contract, advisory and management fees	2013-12-31	$16,710
Total interest from all sources	2013-12-31	$2,434
Total dividends received (eg from common stock, registered investment company shares)	2013-12-31	$0
Was this plan covered by a fidelity bond	2013-12-31	Yes
Value of fidelity bond cover	2013-12-31	$500,000
If this is an individual account plan, was there a blackout period	2013-12-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2013-12-31	$0
Were there any nonexempt tranactions with any party-in-interest	2013-12-31	No
Participant contributions at end of year	2013-12-31	$95,719
Participant contributions at beginning of year	2013-12-31	$55,827
Participant contributions at end of year	2013-12-31	$23,000
Participant contributions at beginning of year	2013-12-31	$0
Administrative expenses (other) incurred	2013-12-31	$16,710
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2013-12-31	No
Value of net income/loss	2013-12-31	$2,165,900
Value of net assets at end of year (total assets less liabilities)	2013-12-31	$7,951,327
Value of net assets at beginning of year (total assets less liabilities)	2013-12-31	$5,785,427
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2013-12-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2013-12-31	No
Were any leases to which the plan was party in default or uncollectible	2013-12-31	No
Value of interest in pooled separate accounts at end of year	2013-12-31	$7,722,898
Value of interest in pooled separate accounts at beginning of year	2013-12-31	$5,721,961
Interest on participant loans	2013-12-31	$2,328
Interest earned on other investments	2013-12-31	$106
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2013-12-31	$109,710
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2013-12-31	$7,639
Net investment gain/loss from pooled separate accounts	2013-12-31	$1,300,025
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2013-12-31	No
Was there a failure to transmit to the plan any participant contributions	2013-12-31	No
Has the plan failed to provide any benefit when due under the plan	2013-12-31	No
Contributions received in cash from employer	2013-12-31	$939,069
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2013-12-31	$58,918
Did the plan have assets held for investment	2013-12-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2013-12-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2013-12-31	No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2013-12-31	Yes
Opinion of an independent qualified public accountant for this plan	2013-12-31	Disclaimer
Accountancy firm name	2013-12-31	NSBN LLP
Accountancy firm EIN	2013-12-31	952399533
2012 : GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2012 401k financial data
Total unrealized appreciation/depreciation of assets	2012-12-31	$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2012-12-31	$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)	2012-12-31	$0
Total income from all sources (including contributions)	2012-12-31	$1,540,953
Total loss/gain on sale of assets	2012-12-31	$0
Total of all expenses incurred	2012-12-31	$620,812
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others	2012-12-31	$606,242
Total contributions o plan (from employers,participants, others, non cash contrinutions)	2012-12-31	$853,774
Value of total assets at end of year	2012-12-31	$5,785,427
Value of total assets at beginning of year	2012-12-31	$4,865,286
Total of administrative expenses incurred including professional, contract, advisory and management fees	2012-12-31	$14,570
Total interest from all sources	2012-12-31	$2,675
Total dividends received (eg from common stock, registered investment company shares)	2012-12-31	$0
Was this plan covered by a fidelity bond	2012-12-31	Yes
Value of fidelity bond cover	2012-12-31	$500,000
If this is an individual account plan, was there a blackout period	2012-12-31	No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2012-12-31	$0
Were there any nonexempt tranactions with any party-in-interest	2012-12-31	No
Contributions received from participants	2012-12-31	$833,942
Participant contributions at end of year	2012-12-31	$55,827
Participant contributions at beginning of year	2012-12-31	$65,556
Income. Received or receivable in cash from other sources (including rollovers)	2012-12-31	$19,832
Administrative expenses (other) incurred	2012-12-31	$14,570
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser	2012-12-31	No
Value of net income/loss	2012-12-31	$920,141
Value of net assets at end of year (total assets less liabilities)	2012-12-31	$5,785,427
Value of net assets at beginning of year (total assets less liabilities)	2012-12-31	$4,865,286
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)	2012-12-31	No
Were any loans by the plan or fixed income obligations due to the plan in default	2012-12-31	No
Were any leases to which the plan was party in default or uncollectible	2012-12-31	No
Value of interest in pooled separate accounts at end of year	2012-12-31	$5,721,961
Value of interest in pooled separate accounts at beginning of year	2012-12-31	$4,794,493
Interest on participant loans	2012-12-31	$2,610
Interest earned on other investments	2012-12-31	$65
Value of funds held in insurance company general accounts (unallocated contracts) at end of year	2012-12-31	$7,639
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year	2012-12-31	$5,237
Net investment gain/loss from pooled separate accounts	2012-12-31	$684,504
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets	2012-12-31	No
Was there a failure to transmit to the plan any participant contributions	2012-12-31	No
Has the plan failed to provide any benefit when due under the plan	2012-12-31	No
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers	2012-12-31	$606,242
Did the plan have assets held for investment	2012-12-31	Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser	2012-12-31	No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC	2012-12-31	No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)	2012-12-31	Yes
Opinion of an independent qualified public accountant for this plan	2012-12-31	Disclaimer
Accountancy firm name	2012-12-31	NSBN LLP
Accountancy firm EIN	2012-12-31	952399533

Form 5500 Responses for GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST

2014: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2014 form 5500 responses
2014-01-01	Type of plan entity	Single employer plan
2014-01-01	Submission has been amended	No
2014-01-01	This submission is the final filing	Yes
2014-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2014-01-01	Plan is a collectively bargained plan	No
2014-01-01	Plan funding arrangement – Insurance	Yes
2014-01-01	Plan funding arrangement – Trust	Yes
2014-01-01	Plan benefit arrangement - Trust	Yes
2013: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 2013 form 5500 responses
2013-01-01	Type of plan entity	Single employer plan
2013-01-01	Submission has been amended	No
2013-01-01	This submission is the final filing	No
2013-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2013-01-01	Plan is a collectively bargained plan	No
2013-01-01	Plan funding arrangement – Insurance	Yes
2013-01-01	Plan funding arrangement – Trust	Yes
2013-01-01	Plan benefit arrangement - Trust	Yes
2012: GREAT AMERICAN GROUP, INC. 401(K) PLAN AND TRUST 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 – Insurance	Yes
2012-01-01	Plan funding arrangement – Trust	Yes
2012-01-01	Plan benefit arrangement - Trust	Yes

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Company Name:	B RILEY FINANCIAL, INC.
Employer identification number (EIN):	270223495
NAIC Classification:	523120
NAIC Description:	Securities Brokerage