Plan Snapshot
- Plan Sponsor: Board Of Trustees, Kaiser Aluminum Salaried
- Sponsor EIN: 686244507
- Sponsor Address: 135 MAIN ST 9TH FL, SAN FRANCISCO, CA, 94105
- Plan Type: 401(k)
- Plan Number: 501
- Total Participants: 1,625
- Total Assets: $47.8M
Key Plan Design Features
- Auto-Enrollment: No
- Auto-Escalation: No
- Allows Roth Contributions: No
- Participant Loans: No
- Participant-Directed Investments: No
- ERISA Section 404(c) Fiduciary Safe Harbor: No
Plan Financials by Year
| Year | Participants | Total Assets | Employer Contrib. | Employee Contrib. |
|---|---|---|---|---|
| 2025 | 1,625 | $47.8M | $0 | $0 |
| 2024 | 0 | $42.9M | $714,850 | $0 |
| 2023 | 0 | $43.5M | $1.1M | $0 |
| 2022 | 0 | $42.5M | $36,250 | $0 |
Service Providers (Schedule C)
Vendors paid $5,000 or more for services to the plan, ranked by total compensation (direct + indirect fees).
| Provider Name | Role | Direct Compensation | Indirect Compensation | Total Fees |
|---|---|---|---|---|
| MERCER INVESTMENTS LLC | Other Service Provider | $150,000 | — | $150,000 |
| DELTA FUND ADMINISTRATORS | Other Service Provider | $106,572 | — | $106,572 |
| TRUCKER HUSS, APC | Other Service Provider | $81,655 | — | $81,655 |
| MILLER KAPLAN ARASE LLP | Other Service Provider | $36,500 | — | $36,500 |
| US BANK | Other Service Provider | $20,000 | — | $20,000 |
| INDEPENDENT ACTUARIES, INC. | Other Service Provider | $16,885 | — | $16,885 |
Plan Fees & Expenses
Annual service provider fees and administrative expenses sourced from DOL Form 5500 filings.
- Total Service Provider Fees: $411,612
- Estimated Expense Ratio: 0.861% of plan assets
Historical Administrative Expenses
Breakdown of administrative expense categories reported on Form 5500 filings.
| Year | Total Admin Expenses | Investment Mgmt Fees | Contract Admin Fees | IQPA Audit Fees | Professional Fees |
|---|---|---|---|---|---|
| 2025 | $4,733,976 | $150,000 | $106,572 | $36,500 | — |
| 2024 | $444,289 | $134,183 | $104,085 | $35,500 | — |
| 2023 | $388,610 | $86,113 | $101,280 | $34,500 | — |
| 2022 | $398,866 | $90,283 | $102,953 | — | $165,223 |