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COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 401k Plan overview

Plan NameCOHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN
Plan identification number 001

COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN Benefits

401k Plan TypeDefined 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.
  • 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.
  • 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

COHEN MILSTEIN SELLERS & TOLL, PLLC has sponsored the creation of one or more 401k plans.

Company Name:COHEN MILSTEIN SELLERS & TOLL, PLLC
Employer identification number (EIN):521465235
NAIC Classification:541110
NAIC Description:Offices of Lawyers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0012012-01-01JENIFER B. FRAZIER
0012011-01-01JENIFER B. FRAZIER

Plan Statistics for COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN

401k plan membership statisitcs for COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN

Measure Date Value
2012: COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2012 401k membership
Total participants, beginning-of-year2012-01-01154
Total number of active participants reported on line 7a of the Form 55002012-01-01120
Number of retired or separated participants receiving benefits2012-01-010
Number of other retired or separated participants entitled to future benefits2012-01-0128
Total of all active and inactive participants2012-01-01148
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits2012-01-010
Total participants2012-01-01148
Number of participants with account balances2012-01-01135
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested2012-01-010
2011: COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2011 401k membership
Total participants, beginning-of-year2011-01-01131
Total number of active participants reported on line 7a of the Form 55002011-01-01121
Number of retired or separated participants receiving benefits2011-01-010
Number of other retired or separated participants entitled to future benefits2011-01-0131
Total of all active and inactive participants2011-01-01152
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits2011-01-010
Total participants2011-01-01152
Number of participants with account balances2011-01-01129
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested2011-01-010

Financial Data on COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN

Measure Date Value
2012 : COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2012 401k financial data
Total unrealized appreciation/depreciation of assets2012-12-31$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2012-12-31$74,051
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2012-12-31$60,858
Total income from all sources (including contributions)2012-12-31$3,883,350
Total loss/gain on sale of assets2012-12-31$0
Total of all expenses incurred2012-12-31$1,498,103
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others2012-12-31$1,373,116
Total contributions o plan (from employers,participants, others, non cash contrinutions)2012-12-31$1,465,778
Value of total assets at end of year2012-12-31$22,125,117
Value of total assets at beginning of year2012-12-31$19,726,677
Total of administrative expenses incurred including professional, contract, advisory and management fees2012-12-31$124,987
Total interest from all sources2012-12-31$1,476,962
Total dividends received (eg from common stock, registered investment company shares)2012-12-31$81,100
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year2012-12-31No
Total dividends received from registered investment company shares (eg mutual funds)2012-12-31$81,100
Administrative expenses professional fees incurred2012-12-31$121,441
Was this plan covered by a fidelity bond2012-12-31Yes
Value of fidelity bond cover2012-12-31$500,000
If this is an individual account plan, was there a blackout period2012-12-31No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities2012-12-31$0
Were there any nonexempt tranactions with any party-in-interest2012-12-31No
Contributions received from participants2012-12-31$977,280
Participant contributions at end of year2012-12-31$283,194
Participant contributions at beginning of year2012-12-31$378,310
Income. Received or receivable in cash from other sources (including rollovers)2012-12-31$31,898
Value of other receiveables (less allowance for doubtful accounts) at end of year2012-12-31$34,687
Value of other receiveables (less allowance for doubtful accounts) at beginning of year2012-12-31$44,149
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year2012-12-31$74,051
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year2012-12-31$60,858
Administrative expenses (other) incurred2012-12-31$1,865
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser2012-12-31No
Value of net income/loss2012-12-31$2,385,247
Value of net assets at end of year (total assets less liabilities)2012-12-31$22,051,066
Value of net assets at beginning of year (total assets less liabilities)2012-12-31$19,665,819
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)2012-12-31No
Were any loans by the plan or fixed income obligations due to the plan in default2012-12-31No
Were any leases to which the plan was party in default or uncollectible2012-12-31No
Assets. partnership/joint venture interests at end of year2012-12-31$41,531
Assets. partnership/joint venture interests at beginning of year2012-12-31$41,519
Value of interest in registered invesment companies (eg mutual funds) at end of year2012-12-31$7,156,376
Value of interest in registered invesment companies (eg mutual funds) at beginning of year2012-12-31$5,319,476
Interest on participant loans2012-12-31$14,291
Interest earned on other investments2012-12-31$1,462,667
Value of interest in common/collective trusts at end of year2012-12-31$834,960
Value of interest in common/collective trusts at beginning of year2012-12-31$654,664
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year2012-12-31$1,073,683
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year2012-12-31$606,675
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year2012-12-31$606,675
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)2012-12-31$4
Asset value of US Government securities at end of year2012-12-31$1,988,860
Asset value of US Government securities at beginning of year2012-12-31$2,546,822
Net investment gain/loss from registered investment companies (e.g. mutual funds)2012-12-31$853,204
Net investment gain or loss from common/collective trusts2012-12-31$6,306
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets2012-12-31No
Was there a failure to transmit to the plan any participant contributions2012-12-31No
Has the plan failed to provide any benefit when due under the plan2012-12-31No
Contributions received in cash from employer2012-12-31$456,600
Employer contributions (assets) at end of year2012-12-31$456,600
Employer contributions (assets) at beginning of year2012-12-31$1,175,556
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers2012-12-31$1,373,116
Asset. Corporate debt instrument debt (other) at end of year2012-12-31$2,028,389
Asset. Corporate debt instrument debt (other) at beginning of year2012-12-31$1,995,494
Contract administrator fees2012-12-31$1,681
Assets. Corporate common stocks other than exployer securities at end of year2012-12-31$8,226,837
Assets. Corporate common stocks other than exployer securities at beginning of year2012-12-31$6,964,012
Did the plan have assets held for investment2012-12-31Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser2012-12-31No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC2012-12-31No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)2012-12-31Yes
Opinion of an independent qualified public accountant for this plan2012-12-31Disclaimer
Accountancy firm name2012-12-31DROLET & ASSOCIATES, PLLC
Accountancy firm EIN2012-12-31522057543
2011 : COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2011 401k financial data
Total unrealized appreciation/depreciation of assets2011-12-31$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2011-12-31$60,858
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2011-12-31$173,368
Total income from all sources (including contributions)2011-12-31$2,263,815
Total loss/gain on sale of assets2011-12-31$0
Total of all expenses incurred2011-12-31$606,353
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others2011-12-31$490,214
Total contributions o plan (from employers,participants, others, non cash contrinutions)2011-12-31$2,275,526
Value of total assets at end of year2011-12-31$19,726,677
Value of total assets at beginning of year2011-12-31$18,181,725
Total of administrative expenses incurred including professional, contract, advisory and management fees2011-12-31$116,139
Total interest from all sources2011-12-31$172,465
Total dividends received (eg from common stock, registered investment company shares)2011-12-31$307,840
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year2011-12-31No
Total dividends received from registered investment company shares (eg mutual funds)2011-12-31$307,840
Administrative expenses professional fees incurred2011-12-31$116,139
Was this plan covered by a fidelity bond2011-12-31Yes
Value of fidelity bond cover2011-12-31$500,000
If this is an individual account plan, was there a blackout period2011-12-31No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities2011-12-31$0
Were there any nonexempt tranactions with any party-in-interest2011-12-31No
Contributions received from participants2011-12-31$1,025,080
Participant contributions at end of year2011-12-31$378,310
Participant contributions at beginning of year2011-12-31$331,038
Income. Received or receivable in cash from other sources (including rollovers)2011-12-31$74,890
Value of other receiveables (less allowance for doubtful accounts) at end of year2011-12-31$44,149
Value of other receiveables (less allowance for doubtful accounts) at beginning of year2011-12-31$43,377
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year2011-12-31$60,858
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year2011-12-31$173,368
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser2011-12-31No
Value of net income/loss2011-12-31$1,657,462
Value of net assets at end of year (total assets less liabilities)2011-12-31$19,665,819
Value of net assets at beginning of year (total assets less liabilities)2011-12-31$18,008,357
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)2011-12-31No
Were any loans by the plan or fixed income obligations due to the plan in default2011-12-31No
Were any leases to which the plan was party in default or uncollectible2011-12-31No
Assets. partnership/joint venture interests at end of year2011-12-31$41,519
Assets. partnership/joint venture interests at beginning of year2011-12-31$41,186
Value of interest in registered invesment companies (eg mutual funds) at end of year2011-12-31$5,319,476
Value of interest in registered invesment companies (eg mutual funds) at beginning of year2011-12-31$5,358,406
Interest earned on other investments2011-12-31$172,465
Value of interest in common/collective trusts at end of year2011-12-31$654,664
Value of interest in common/collective trusts at beginning of year2011-12-31$508,377
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year2011-12-31$606,675
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year2011-12-31$695,197
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year2011-12-31$695,197
Asset value of US Government securities at end of year2011-12-31$2,546,822
Asset value of US Government securities at beginning of year2011-12-31$2,274,319
Net investment gain/loss from registered investment companies (e.g. mutual funds)2011-12-31$-491,364
Net investment gain or loss from common/collective trusts2011-12-31$-652
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets2011-12-31No
Was there a failure to transmit to the plan any participant contributions2011-12-31No
Has the plan failed to provide any benefit when due under the plan2011-12-31No
Contributions received in cash from employer2011-12-31$1,175,556
Employer contributions (assets) at end of year2011-12-31$1,175,556
Employer contributions (assets) at beginning of year2011-12-31$4,075
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers2011-12-31$490,214
Asset. Corporate debt instrument debt (other) at end of year2011-12-31$1,995,494
Asset. Corporate debt instrument debt (other) at beginning of year2011-12-31$1,858,051
Assets. Corporate common stocks other than exployer securities at end of year2011-12-31$6,964,012
Assets. Corporate common stocks other than exployer securities at beginning of year2011-12-31$7,067,699
Did the plan have assets held for investment2011-12-31Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser2011-12-31No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC2011-12-31No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)2011-12-31Yes
Opinion of an independent qualified public accountant for this plan2011-12-31Disclaimer
Accountancy firm name2011-12-31DROLET & ASSOCIATES, PLLC
Accountancy firm EIN2011-12-31522057543
2010 : COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2010 401k financial data
Total unrealized appreciation/depreciation of assets2010-12-31$0
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2010-12-31$173,368
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2010-12-31$4,464
Total income from all sources (including contributions)2010-12-31$3,364,158
Total loss/gain on sale of assets2010-12-31$0
Total of all expenses incurred2010-12-31$1,227,289
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others2010-12-31$1,128,102
Total contributions o plan (from employers,participants, others, non cash contrinutions)2010-12-31$1,107,716
Value of total assets at end of year2010-12-31$18,181,725
Value of total assets at beginning of year2010-12-31$15,875,952
Total of administrative expenses incurred including professional, contract, advisory and management fees2010-12-31$99,187
Total interest from all sources2010-12-31$170,138
Total dividends received (eg from common stock, registered investment company shares)2010-12-31$221,212
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year2010-12-31No
Total dividends received from registered investment company shares (eg mutual funds)2010-12-31$221,212
Was this plan covered by a fidelity bond2010-12-31Yes
Value of fidelity bond cover2010-12-31$500,000
If this is an individual account plan, was there a blackout period2010-12-31No
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities2010-12-31$0
Were there any nonexempt tranactions with any party-in-interest2010-12-31No
Contributions received from participants2010-12-31$750,462
Participant contributions at end of year2010-12-31$331,038
Participant contributions at beginning of year2010-12-31$229,906
Income. Received or receivable in cash from other sources (including rollovers)2010-12-31$353,179
Value of other receiveables (less allowance for doubtful accounts) at end of year2010-12-31$43,377
Value of other receiveables (less allowance for doubtful accounts) at beginning of year2010-12-31$43,043
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year2010-12-31$173,368
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at beginning of year2010-12-31$4,464
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser2010-12-31No
Value of net income/loss2010-12-31$2,136,869
Value of net assets at end of year (total assets less liabilities)2010-12-31$18,008,357
Value of net assets at beginning of year (total assets less liabilities)2010-12-31$15,871,488
Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond)2010-12-31No
Were any loans by the plan or fixed income obligations due to the plan in default2010-12-31No
Were any leases to which the plan was party in default or uncollectible2010-12-31No
Assets. partnership/joint venture interests at end of year2010-12-31$41,186
Assets. partnership/joint venture interests at beginning of year2010-12-31$41,275
Investment advisory and management fees2010-12-31$99,187
Value of interest in registered invesment companies (eg mutual funds) at end of year2010-12-31$5,358,406
Value of interest in registered invesment companies (eg mutual funds) at beginning of year2010-12-31$4,430,062
Interest earned on other investments2010-12-31$170,138
Value of interest in common/collective trusts at end of year2010-12-31$508,377
Value of interest in common/collective trusts at beginning of year2010-12-31$458,900
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year2010-12-31$695,197
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year2010-12-31$455,072
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year2010-12-31$455,072
Asset value of US Government securities at end of year2010-12-31$2,274,319
Asset value of US Government securities at beginning of year2010-12-31$1,912,349
Net investment gain/loss from registered investment companies (e.g. mutual funds)2010-12-31$1,853,267
Net investment gain or loss from common/collective trusts2010-12-31$11,825
Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets2010-12-31No
Was there a failure to transmit to the plan any participant contributions2010-12-31No
Has the plan failed to provide any benefit when due under the plan2010-12-31No
Contributions received in cash from employer2010-12-31$4,075
Employer contributions (assets) at end of year2010-12-31$4,075
Employer contributions (assets) at beginning of year2010-12-31$457,629
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers2010-12-31$1,128,102
Asset. Corporate debt instrument debt (other) at end of year2010-12-31$1,858,051
Asset. Corporate debt instrument debt (other) at beginning of year2010-12-31$2,135,743
Assets. Corporate common stocks other than exployer securities at end of year2010-12-31$7,067,699
Assets. Corporate common stocks other than exployer securities at beginning of year2010-12-31$5,711,973
Did the plan have assets held for investment2010-12-31Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser2010-12-31No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC2010-12-31No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)2010-12-31Yes
Opinion of an independent qualified public accountant for this plan2010-12-31Disclaimer
Accountancy firm name2010-12-31DROLET & ASSOCIATES, PLLC
Accountancy firm EIN2010-12-31522057543

Form 5500 Responses for COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN

2012: COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2012 form 5500 responses
2012-01-01Type of plan entitySingle employer plan
2012-01-01Submission has been amendedNo
2012-01-01This submission is the final filingNo
2012-01-01This return/report is a short plan year return/report (less than 12 months)No
2012-01-01Plan is a collectively bargained planNo
2012-01-01Plan funding arrangement – TrustYes
2012-01-01Plan benefit arrangement - TrustYes
2011: COHEN MILSTEIN SELLERS & TOLL PROFIT SHARING AND RETIREMENT SAVINGS PLAN 2011 form 5500 responses
2011-01-01Type of plan entitySingle employer plan
2011-01-01Submission has been amendedNo
2011-01-01This submission is the final filingNo
2011-01-01This return/report is a short plan year return/report (less than 12 months)No
2011-01-01Plan is a collectively bargained planNo
2011-01-01Plan funding arrangement – TrustYes
2011-01-01Plan benefit arrangement - TrustYes

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