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FROST, PLLC 401(K) PLAN A 401k Plan overview

Plan NameFROST, PLLC 401(K) PLAN A
Plan identification number 001

FROST, PLLC 401(K) PLAN A Benefits

401k Plan TypeDefined Contribution Pension
Plan Features/Benefits
  • Age/Service Weighted or new comparability or similar plan - Age/Service Weighted Plan: Allocations are based on age, service, or age and service. New comparability or similar plan: Allocations are based on participant classifications and a classification(s) consists entirely or predominantly of highly compensated employees; or the plan provides an additional allocation rate on compensation above a specified threshold, and the theshold or additional rate exceeds the maximum threshold or rate allowed under the permitted disparity rules of section 401(l).
  • 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.
  • 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.
  • 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) received services of leased employees, as defined in Code section 414(n), during the plan year.
  • Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b), (c), or (m)).

401k Sponsoring company profile

FROST, PLLC has sponsored the creation of one or more 401k plans.

Company Name:FROST, PLLC
Employer identification number (EIN):710817652
NAIC Classification:541211
NAIC Description:Offices of Certified Public Accountants

Additional information about FROST, PLLC

Jurisdiction of Incorporation: Arkansas Secretary of State
Incorporation Date:
Company Identification Number: 800142825

More information about FROST, PLLC

Form 5500 Filing Information

Submission information for form 5500 for 401k plan FROST, PLLC 401(K) PLAN A

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0012022-01-01
0012021-01-01
0012020-01-01
0012018-01-01
0012017-01-01
0012016-01-01
0012015-01-01
0012014-01-01ROBERT CHILDRESS2015-09-22
0012013-01-01CHERYL SHUFFIELD2014-02-24
0012012-01-01CHERYL SHUFFIELD2013-06-24
0012011-01-01JENNIFER KEITH
0012010-01-01CHERYL SHUFFIELD
0012009-01-01CHERYL SHUFFIELD

Plan Statistics for FROST, PLLC 401(K) PLAN A

401k plan membership statisitcs for FROST, PLLC 401(K) PLAN A

Measure Date Value
2011: FROST, PLLC 401(K) PLAN A 2011 401k membership
Total participants, beginning-of-year2011-01-01182
Total number of active participants reported on line 7a of the Form 55002011-01-0152
Number of retired or separated participants receiving benefits2011-01-014
Number of other retired or separated participants entitled to future benefits2011-01-0122
Total of all active and inactive participants2011-01-0178
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits2011-01-010
Total participants2011-01-0178
Number of participants with account balances2011-01-0178
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested2011-01-015
2010: FROST, PLLC 401(K) PLAN A 2010 401k membership
Total participants, beginning-of-year2010-01-01180
Total number of active participants reported on line 7a of the Form 55002010-01-01106
Number of retired or separated participants receiving benefits2010-01-019
Number of other retired or separated participants entitled to future benefits2010-01-0158
Total of all active and inactive participants2010-01-01173
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits2010-01-010
Total participants2010-01-01173
Number of participants with account balances2010-01-01173
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested2010-01-0119
2009: FROST, PLLC 401(K) PLAN A 2009 401k membership
Total participants, beginning-of-year2009-01-01170
Total number of active participants reported on line 7a of the Form 55002009-01-01126
Number of retired or separated participants receiving benefits2009-01-019
Number of other retired or separated participants entitled to future benefits2009-01-0144
Total of all active and inactive participants2009-01-01179
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits2009-01-010
Total participants2009-01-01179
Number of participants with account balances2009-01-0110
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested2009-01-0111

Financial Data on FROST, PLLC 401(K) PLAN A

Measure Date Value
2011 : FROST, PLLC 401(K) PLAN A 2011 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets2011-12-31$-203
Total unrealized appreciation/depreciation of assets2011-12-31$-203
Total transfer of assets to this plan2011-12-31$346,554
Total transfer of assets from this plan2011-12-31$1,875,423
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2011-12-31$498
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2011-12-31$0
Total income from all sources (including contributions)2011-12-31$145,567
Total loss/gain on sale of assets2011-12-31$0
Total of all expenses incurred2011-12-31$592,144
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others2011-12-31$536,185
Expenses. Certain deemed distributions of participant loans2011-12-31$21,473
Total contributions o plan (from employers,participants, others, non cash contrinutions)2011-12-31$618,375
Value of total assets at end of year2011-12-31$6,909,927
Value of total assets at beginning of year2011-12-31$8,884,875
Total of administrative expenses incurred including professional, contract, advisory and management fees2011-12-31$34,486
Total interest from all sources2011-12-31$5,155
Total dividends received (eg from common stock, registered investment company shares)2011-12-31$0
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year2011-12-31No
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$330,109
Participant contributions at end of year2011-12-31$48,051
Participant contributions at beginning of year2011-12-31$91,779
Participant contributions at end of year2011-12-31$31,800
Participant contributions at beginning of year2011-12-31$39,552
Assets. Other investments not covered elsewhere at end of year2011-12-31$3,697,058
Assets. Other investments not covered elsewhere at beginning of year2011-12-31$3,715,258
Income. Received or receivable in cash from other sources (including rollovers)2011-12-31$72,260
Value of other receiveables (less allowance for doubtful accounts) at end of year2011-12-31$902
Value of other receiveables (less allowance for doubtful accounts) at beginning of year2011-12-31$11,529
Other liabilities (not benefit claims, operating payabales oe acquisition indebtedness) at end of year2011-12-31$498
Other income not declared elsewhere2011-12-31$-219,960
Total non interest bearing cash at end of year2011-12-31$45,400
Total non interest bearing cash at beginning of year2011-12-31$248
Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser2011-12-31No
Value of net income/loss2011-12-31$-446,577
Value of net assets at end of year (total assets less liabilities)2011-12-31$6,909,429
Value of net assets at beginning of year (total assets less liabilities)2011-12-31$8,884,875
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
Investment advisory and management fees2011-12-31$34,486
Value of interest in pooled separate accounts at end of year2011-12-31$2,914,815
Value of interest in pooled separate accounts at beginning of year2011-12-31$4,756,686
Interest on participant loans2011-12-31$4,674
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year2011-12-31$30,206
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year2011-12-31$21,404
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year2011-12-31$21,404
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)2011-12-31$481
Value of funds held in insurance company general accounts (unallocated contracts) at end of year2011-12-31$23,179
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year2011-12-31$20,578
Net investment gain/loss from pooled separate accounts2011-12-31$-257,800
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$216,006
Employer contributions (assets) at end of year2011-12-31$118,516
Employer contributions (assets) at beginning of year2011-12-31$227,841
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers2011-12-31$536,185
Did the plan have assets held for investment2011-12-31Yes
Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser2011-12-31No
Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC2011-12-31No
Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)2011-12-31Yes
Opinion of an independent qualified public accountant for this plan2011-12-31Disclaimer
Accountancy firm name2011-12-31MOORE STEPHENS TILLER, LLC
Accountancy firm EIN2011-12-31580673524
2010 : FROST, PLLC 401(K) PLAN A 2010 401k financial data
Unrealized appreciation/depreciation of other (non real estate) assets2010-12-31$-350
Total unrealized appreciation/depreciation of assets2010-12-31$-350
Total liabilities at end of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2010-12-31$0
Total liabilities at beginning of year (benefit claims payable, operating payabales, acquisition indebtedness and other liabilities)2010-12-31$0
Total income from all sources (including contributions)2010-12-31$1,757,483
Total loss/gain on sale of assets2010-12-31$0
Total of all expenses incurred2010-12-31$643,161
Benefit payments and payments to participlants,beneficiaries,insurance carriers and others2010-12-31$608,434
Expenses. Certain deemed distributions of participant loans2010-12-31$5,176
Total contributions o plan (from employers,participants, others, non cash contrinutions)2010-12-31$712,045
Value of total assets at end of year2010-12-31$8,884,875
Value of total assets at beginning of year2010-12-31$7,770,553
Total of administrative expenses incurred including professional, contract, advisory and management fees2010-12-31$29,551
Total interest from all sources2010-12-31$5,679
Total dividends received (eg from common stock, registered investment company shares)2010-12-31$0
Has a resolution to terminate the plan been adopted during the plan year or any prior plan year2010-12-31No
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$387,480
Participant contributions at end of year2010-12-31$91,779
Participant contributions at beginning of year2010-12-31$120,084
Participant contributions at end of year2010-12-31$39,552
Participant contributions at beginning of year2010-12-31$51,289
Assets. Other investments not covered elsewhere at end of year2010-12-31$3,715,258
Assets. Other investments not covered elsewhere at beginning of year2010-12-31$2,856,843
Value of other receiveables (less allowance for doubtful accounts) at end of year2010-12-31$11,529
Value of other receiveables (less allowance for doubtful accounts) at beginning of year2010-12-31$240,704
Other income not declared elsewhere2010-12-31$427,317
Total non interest bearing cash at end of year2010-12-31$248
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$1,114,322
Value of net assets at end of year (total assets less liabilities)2010-12-31$8,884,875
Value of net assets at beginning of year (total assets less liabilities)2010-12-31$7,770,553
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
Investment advisory and management fees2010-12-31$29,551
Value of interest in pooled separate accounts at end of year2010-12-31$4,756,686
Value of interest in pooled separate accounts at beginning of year2010-12-31$4,179,446
Interest on participant loans2010-12-31$5,275
Value of interest bearing cash (including money market accounts and certificates of deposits) at end of year2010-12-31$21,404
Interest-bearing cash (include money market accounts & certificates of deposit) at beginning of the Year2010-12-31$6,535
Value of interest bearing cash (including money market accounts and certificates of deposits) at beginning of year2010-12-31$6,535
Interest earned from interest bearing cash (including money market accounts and certificates of deposit)2010-12-31$404
Value of funds held in insurance company general accounts (unallocated contracts) at end of year2010-12-31$20,578
Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year2010-12-31$18,084
Net investment gain/loss from pooled separate accounts2010-12-31$612,792
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$324,565
Employer contributions (assets) at end of year2010-12-31$227,841
Employer contributions (assets) at beginning of year2010-12-31$297,568
Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers2010-12-31$608,434
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 name2010-12-31MOORE STEPHENS TILLER, LLC
Accountancy firm EIN2010-12-31580673524
2009 : FROST, PLLC 401(K) PLAN A 2009 401k financial data
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities2009-12-31$0

Form 5500 Responses for FROST, PLLC 401(K) PLAN A

2011: FROST, PLLC 401(K) PLAN A 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 – InsuranceYes
2011-01-01Plan funding arrangement – TrustYes
2011-01-01Plan benefit arrangement – InsuranceYes
2011-01-01Plan benefit arrangement - TrustYes
2010: FROST, PLLC 401(K) PLAN A 2010 form 5500 responses
2010-01-01Type of plan entitySingle employer plan
2010-01-01Submission has been amendedNo
2010-01-01This submission is the final filingNo
2010-01-01This return/report is a short plan year return/report (less than 12 months)No
2010-01-01Plan is a collectively bargained planNo
2010-01-01Plan funding arrangement – InsuranceYes
2010-01-01Plan funding arrangement – TrustYes
2010-01-01Plan benefit arrangement – InsuranceYes
2010-01-01Plan benefit arrangement - TrustYes
2009: FROST, PLLC 401(K) PLAN A 2009 form 5500 responses
2009-01-01Type of plan entitySingle employer plan
2009-01-01Submission has been amendedNo
2009-01-01This submission is the final filingNo
2009-01-01This return/report is a short plan year return/report (less than 12 months)No
2009-01-01Plan is a collectively bargained planNo
2009-01-01Plan funding arrangement – InsuranceYes
2009-01-01Plan funding arrangement – TrustYes
2009-01-01Plan benefit arrangement – InsuranceYes
2009-01-01Plan benefit arrangement - TrustYes

Insurance Providers Used on plan

JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.) (National Association of Insurance Commissioners NAIC id number: 65838 )
Policy contract number35923
Policy instance 1
Insurance contract or identification number35923
Number of Individuals Covered65
Insurance policy start date2011-01-01
Insurance policy end date2011-12-31
Total amount of commissions paid to insurance brokerUSD $27,287
Total amount of fees paid to insurance companyUSD $0
Are there contracts with allocated funds for individual policies?No
Are there contracts with allocated funds for group deferred annuity?No
Are there contracts with allocated funds for types other than group deferred annuity or individual?No
Contract purchased, in whole or in part, to distribute benefits from a terminating planNo
Contracts With Unallocated Funds Deposit Administration0
Are there contracts with unallocated funds for contracts of type immediate participation guarantee?No
Are there contracts with unallocated funds for contracts of type guaranteed investment?Yes
Are there contracts with unallocated funds for contract types other than deposit administration, immediate participation guarantee or guaranteed investment?No
Health Insurance Welfare BenefitNo
Dental Insurance Welfare BenefitNo
Vision Insurance Welfare BenefitNo
Life Insurance Welfare BenefitNo
Temporary Disability Insurance Welfare BenefitNo
Long Term Disability Insurance Welfare BenefitNo
Unemployment Insurance Welfare BenefitNo
Were dividends or retroactive rate refunds paid in cash?No
Were dividends or retroactive rate refunds paid as a credit?No
Did the insurance company fail to provide any information necessary to complete Schedule A of form 5500?No
JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.) (National Association of Insurance Commissioners NAIC id number: 65838 )
Policy contract number35923
Policy instance 1
Insurance contract or identification number35923
Number of Individuals Covered174
Insurance policy start date2010-01-01
Insurance policy end date2010-12-31
Total amount of commissions paid to insurance brokerUSD $25,294
Total amount of fees paid to insurance companyUSD $0
Are there contracts with allocated funds for individual policies?No
Are there contracts with allocated funds for group deferred annuity?No
Are there contracts with allocated funds for types other than group deferred annuity or individual?No
Contract purchased, in whole or in part, to distribute benefits from a terminating planNo
Contracts With Unallocated Funds Deposit Administration0
Are there contracts with unallocated funds for contracts of type immediate participation guarantee?No
Are there contracts with unallocated funds for contracts of type guaranteed investment?Yes
Are there contracts with unallocated funds for contract types other than deposit administration, immediate participation guarantee or guaranteed investment?No
Health Insurance Welfare BenefitNo
Dental Insurance Welfare BenefitNo
Vision Insurance Welfare BenefitNo
Life Insurance Welfare BenefitNo
Temporary Disability Insurance Welfare BenefitNo
Long Term Disability Insurance Welfare BenefitNo
Unemployment Insurance Welfare BenefitNo
Were dividends or retroactive rate refunds paid in cash?No
Were dividends or retroactive rate refunds paid as a credit?No
Did the insurance company fail to provide any information necessary to complete Schedule A of form 5500?No

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