Plan Ledger DOL Form 5500 · updated monthly

Eastman & Smith LTD.401(k)

EASTMAN & SMITH LTD. PROFIT SHARING AND SAVINGS PLAN AND TRUST · TOLEDO, OH · plan year 2024

Reported admin expense ratio · 2024
0.10%

Peer grade: A- · admin costs + employer contributions vs same-size plans · how grading works

Eastman & Smith LTD. reported $98,155 in plan administrative expenses for 2024: 0.10% of average plan assets, below the peer median. Employer contributions averaged $12,140 per active participant. This ratio covers administrative expenses reported on the plan's Schedule H only; fund-level expense ratios are not included in public structured data — see methodology.

Across the 2 years on file its reported administrative ratio rose from 0.04% to 0.10%. The plan sits in the $50M–$250M size bracket, benchmarked here against 10,352 comparable plans and shown alongside other professional & technical services employers. By assets it is the 352nd-largest of 3,295 plans among Ohio employers on file, and the 1,426th of 11,654 in professional & technical services. In 2024, the employer put in $1.24 for every $1.00 employees contributed themselves.

Plan summary
Net assets, end of year$106,198,465
Participants with balances165
Active participants119
Employer contributions$1,444,718
Employee contributions$1,166,951
Employer contribution per active participant$12,140
Average account balance$643,627
Benefits paid to participants$2,955,296
Plan auditUnmodified (clean) audit opinion
Plan history3
Yearassets · accounts · employer contribution
2024$106.2M · 165 accts · $1.4M emplr
2023$93.1M · 168 accts · $1.4M emplr
2022$82.6M · 158 accts · $1.4M emplr
Administrative expenses, itemized · 2024
Recordkeeping & contract admin$67,793
Trustee / custodial$30,362
Total administrative$98,155
The Eastman & Smith LTD. 401(k) match · 2024
Employer contribution per active participant$12,140
Median for plans this size$3,635
2024$12,140 per active participant
2023$11,437 per active participant
2022$11,474 per active participant

Eastman & Smith LTD.'s 2024 employer contribution ran above the $3,635 median for plans its size, placing it in the top quarter of its peers. Filings report dollars actually contributed, not the match formula; the formula itself (for example, 50% of the first 6% of pay) lives in the plan's summary plan description from HR.

What these fees cost you

Annual cost at the plan's reported 2024 administrative ratio, against the median plan its size; fund expense ratios are extra. Compare any plan.

Service providers · 20241
THE TRUST COMPANY OF TOLEDO · Trustee · Investment advisory (plan)$98,155

Compensation shown is direct payments from plan assets reported on Schedule C. Providers paid through fund revenue-sharing appear as indirect.

Administrative cost history3
2024$98,155 · 0.10%
2023$47,718 · 0.05%
2022$31,404 · 0.04%
Same employer
Similar plansProfessional & Technical Services · Ohio
Reminger Co., L.P.A. OH$118.7M · 0.10%
Quantum Health, Inc. OH$109.0M · 0.28%
Spitzer Management, Inc. OH$106.2M · 0.41%
Hill, Barth & King, LLC OH$97.2M · 0.09%
Rea & Associates, Inc. OH$95.8M · 0.01%
Sei-Services, LLC OH$89.0M · 0.13%

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Source: U.S. Department of Labor, Form 5500 series, EIN 344404967 · Verify on EFAST2 · Amounts are as reported by the plan sponsor for the plan year shown.