Plan Snapshot
- Plan Sponsor: Land O Frost, INC.
- Sponsor EIN: 362265880
- Sponsor Address: 10109 COLUMBIA AVE, MUNSTER, IN, 46321
- Plan Type: 401(k)
- Plan Number: 502
- Total Participants: 898
- Total Assets: $264,639
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. |
|---|---|---|---|---|
| 2024 | 898 | $264,639 | $12.1M | $2.0M |
| 2023 | 915 | $1.3M | $12.8M | $1.9M |
| 2022 | 849 | $305,895 | $10.6M | $1.7M |
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 |
|---|---|---|---|---|
| AETNA LIFE INSURANCE COMPANY | Recordkeeper | $794,434 | — | $794,434 |
| SWARTZ-RETSON & CO., P.C. | Auditor | $15,000 | — | $15,000 |
Plan Fees & Expenses
Annual service provider fees and administrative expenses sourced from DOL Form 5500 filings.
- Total Service Provider Fees: $809,434
- Estimated Expense Ratio: 305.863% 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 |
|---|---|---|---|---|---|
| 2024 | $424,496 | $91,494 | $318,002 | $15,000 | — |
| 2023 | $428,614 | $89,106 | $325,478 | $14,000 | — |
| 2022 | $424,730 | — | — | — | $14,000 |