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PHILIP A. LISCIA CPA PC RETIREMENT PLAN 401k Plan overview

Plan NamePHILIP A. LISCIA CPA PC RETIREMENT PLAN
Plan identification number 001

PHILIP A. LISCIA CPA PC RETIREMENT 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.
  • Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).

401k Sponsoring company profile

PHILIP A. LISCIA CPA PC has sponsored the creation of one or more 401k plans.

Company Name:PHILIP A. LISCIA CPA PC
Employer identification number (EIN):464248548
NAIC Classification:541211
NAIC Description:Offices of Certified Public Accountants

Form 5500 Filing Information

Submission information for form 5500 for 401k plan PHILIP A. LISCIA CPA PC RETIREMENT PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0012019-01-01PHILIP LISCIA2020-07-16
0012018-01-01PHILIP LISCIA2019-10-15
0012017-01-01PHILIP LISCIA2018-10-12
0012016-01-01PHILIP LISCIA2017-09-05

Plan Statistics for PHILIP A. LISCIA CPA PC RETIREMENT PLAN

401k plan membership statisitcs for PHILIP A. LISCIA CPA PC RETIREMENT PLAN

Measure Date Value
2019: PHILIP A. LISCIA CPA PC RETIREMENT PLAN 2019 401k membership
Market value of plan assets2019-12-18304,315
Acturial value of plan assets2019-12-18304,315
Funding target for retired participants and beneficiaries receiving payment2019-12-180
Number of terminated vested participants2019-12-180
Fundng target for terminated vested participants2019-12-180
Active participant vested funding target2019-12-18115,874
Number of active participants2019-12-183
Total funding liabilities for active participants2019-12-18289,684
Total participant count2019-12-183
Total funding target for all participants2019-12-18289,684
Balance at beginning of prior year after applicable adjustments2019-12-180
Prefunding balance at beginning of prior year after applicable adjustments2019-12-1811,820
Carryover balanced portion elected for use to offset prior years funding requirement2019-12-180
Prefunding balanced used to offset prior years funding requirement2019-12-180
Amount remaining of carryover balance2019-12-180
Amount remaining of prefunding balance2019-12-1811,820
Present value of excess contributions2019-12-18913
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2019-12-18961
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2019-12-18961
Reductions in caryover balances due to elections or deemed elections2019-12-180
Reductions in prefunding balances due to elections or deemed elections2019-12-180
Balance of carryovers at beginning of current year2019-12-180
Balance of prefunding at beginning of current year2019-12-1811,986
Total employer contributions2019-12-18105,000
Total employee contributions2019-12-180
Contributions allocated toward unpaid minimum require contributions from prior years2019-12-180
Contributions made to avoid restrictions adjusted to valuation date2019-12-180
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2019-12-18101,279
Unpaid minimum required contributions for all prior years2019-12-180
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2019-12-180
Remaining amount of unpaid minimum required contributions2019-12-180
Minimum required contributions for current year target normal cost2019-12-1897,007
Net shortfall amortization installment of oustanding balance2019-12-180
Waiver amortization installment2019-12-180
Total funding amount beforereflecting carryover/prefunding balances2019-12-1894,362
Carryover balance elected to use to offset funding requirement2019-12-180
Prefunding balance elected to use to offset funding requirement2019-12-180
Additional cash requirement2019-12-1894,362
Contributions allocatedtoward minimum required contributions for current year2019-12-18101,279
Unpaid minimum required contributions for current year2019-12-180
Unpaid minimum required contributions for all years2019-12-180
2018: PHILIP A. LISCIA CPA PC RETIREMENT PLAN 2018 401k membership
Market value of plan assets2018-12-31217,483
Acturial value of plan assets2018-12-31217,483
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 target2018-12-3139,868
Number of active participants2018-12-313
Total funding liabilities for active participants2018-12-31199,339
Total participant count2018-12-313
Total funding target for all participants2018-12-31199,339
Balance at beginning of prior year after applicable adjustments2018-12-310
Prefunding balance at beginning of prior year after applicable adjustments2018-12-312,143
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 balance2018-12-312,143
Present value of excess contributions2018-12-318,965
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-319,419
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2018-12-319,419
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 year2018-12-3111,820
Total employer contributions2018-12-31105,000
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 date2018-12-3197,165
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 cost2018-12-31102,576
Net shortfall amortization installment of oustanding balance2018-12-310
Waiver amortization installment2018-12-310
Total funding amount beforereflecting carryover/prefunding balances2018-12-3196,252
Carryover balance elected to use to offset funding requirement2018-12-310
Prefunding balance elected to use to offset funding requirement2018-12-310
Additional cash requirement2018-12-3196,252
Contributions allocatedtoward minimum required contributions for current year2018-12-3197,165
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: PHILIP A. LISCIA CPA PC RETIREMENT PLAN 2017 401k membership
Market value of plan assets2017-12-3190,000
Acturial value of plan assets2017-12-3190,000
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 participants2017-12-313
Total funding liabilities for active participants2017-12-3193,619
Total participant count2017-12-313
Total funding target for all participants2017-12-3193,619
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 contributions2017-12-312,023
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-312,143
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2017-12-312,143
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 year2017-12-312,143
Total employer contributions2017-12-31110,000
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 date2017-12-31105,369
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 cost2017-12-3195,458
Net shortfall amortization installment of oustanding balance2017-12-315,762
Waiver amortization installment2017-12-310
Total funding amount beforereflecting carryover/prefunding balances2017-12-3196,404
Carryover balance elected to use to offset funding requirement2017-12-310
Prefunding balance elected to use to offset funding requirement2017-12-310
Additional cash requirement2017-12-3196,404
Contributions allocatedtoward minimum required contributions for current year2017-12-31105,369
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310
2016: PHILIP A. LISCIA CPA PC RETIREMENT PLAN 2016 401k membership
Market value of plan assets2016-12-310
Acturial value of plan assets2016-12-310
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 target2016-12-310
Number of active participants2016-12-313
Total funding liabilities for active participants2016-12-310
Total participant count2016-12-313
Total funding target for all participants2016-12-310
Balance at beginning of prior year after applicable adjustments2016-12-310
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 balance2016-12-310
Amount remaining of prefunding balance2016-12-310
Present value of excess contributions2016-12-310
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2016-12-310
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 year2016-12-310
Balance of prefunding at beginning of current year2016-12-310
Total employer contributions2016-12-3190,000
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 date2016-12-3184,034
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 cost2016-12-3182,011
Net shortfall amortization installment of oustanding balance2016-12-310
Waiver amortization installment2016-12-310
Total funding amount beforereflecting carryover/prefunding balances2016-12-3182,011
Carryover balance elected to use to offset funding requirement2016-12-310
Prefunding balance elected to use to offset funding requirement2016-12-310
Additional cash requirement2016-12-3182,011
Contributions allocatedtoward minimum required contributions for current year2016-12-3184,034
Unpaid minimum required contributions for current year2016-12-310
Unpaid minimum required contributions for all years2016-12-310

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