# Smart Local 27 Educational Fund Trustees 401(k) Plan
Source: https://planprovider.pro/companies/smart-local-27-educational-fund-trustees-222568877-503

> Smart Local 27 Educational Fund Trustees's 401(k) plan: 448 participants, plan year 2025 financials, providers, and benchmarks from Form 5500.

Form 5500 filing data for plan year 2025.

## Plan Snapshot

- **Plan Sponsor:** Smart Local 27 Educational Fund Trustees

- **Sponsor EIN:** 222568877

- **Sponsor Address:** PO BOX 847, FARMINGDALE, NJ, 077270847

- **Plan Type:** 401(k)

- **Plan Number:** 503

- **Total Participants:** 448

- **Total Assets:** $2.4M

## 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|448|$2.4M|$0|$0|

| 2024|463|$2.1M|$1.1M|$0|

| 2023|435|$2.1M|$1.1M|$0|

| 2022|423|$1.8M|$960,227|$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|

| JOHN ESPINOS|Other Service Provider|$195,616|—|$195,616|

| SMART 27 LOCAL UNION|Other Service Provider|$92,472|—|$92,472|

| NICHOLAS STUDENKO|Other Service Provider|$84,742|—|$84,742|

| CHRISTOPHER GEORGE|Other Service Provider|$76,756|—|$76,756|

| MSPC|Other Service Provider|$33,200|—|$33,200|

| O'BRIEN BELLAND & BUSHINSKY|Other Service Provider|$17,958|—|$17,958|

| SMART 27 HEALTH & WELFARE FUND|Other Service Provider|$8,524|—|$8,524|

## Plan Fees & Expenses

Annual service provider fees and administrative expenses sourced from DOL Form 5500 filings.

- **Total Service Provider Fees:** $509,268

- **Estimated Expense Ratio:** 21.667% 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|$1,355,377|$3,783|—|$33,200|—|

| 2024|$863,786|$3,614|—|$32,500|—|

| 2023|$851,694|$3,598|—|$23,000|—|

| 2022|$504,283|$3,551|—|—|$49,331|

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