# Special Metals Corporation 401(k) Plan
Source: https://planprovider.pro/companies/special-metals-corporation-251445468-501

> Special Metals Corporation's 401(k) plan: 449 participants, plan year 2025 financials, providers, and benchmarks from Form 5500.

Form 5500 filing data for plan year 2025.

## Plan Snapshot

- **Plan Sponsor:** Special Metals Corporation

- **Sponsor EIN:** 251445468

- **Sponsor Address:** 9200 US ROUTE 60, ONA, WV, 25545

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

- **Plan Number:** 501

- **Total Participants:** 449

- **Total Assets:** $8.5M

## 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|449|$8.5M|$0|$0|

| 2024|490|$7.8M|$1.9M|$740,816|

| 2023|517|$7.1M|$1.9M|$799,248|

| 2022|550|$6.3M|$1.9M|$685,001|

## 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|

| HIGHMARK WEST VIRGINIA|Other Service Provider|$203,499|—|$203,499|

| UNITED BANK|Other Service Provider|$60,754|—|$60,754|

| AMERICAN BENEFIT CORPORATION|Other Service Provider|$46,934|—|$46,934|

| GRAY, GRIFFITH & MAYS, A.C.|Other Service Provider|$11,500|—|$11,500|

| FOSTER AND FOSTER|Other Service Provider|$8,000|—|$8,000|

## Plan Fees & Expenses

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

- **Total Service Provider Fees:** $330,687

- **Estimated Expense Ratio:** 3.893% 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|$3,091,608|$60,754|$52,934|$11,500|—|

| 2024|$340,725|$56,545|$48,978|$11,500|—|

| 2023|$337,908|$53,935|$45,819|$11,500|—|

| 2022|$356,544|$52,694|$53,440|—|$12,662|

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