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LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 401k Plan overview

Plan NameLAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN
Plan identification number 004

LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN Benefits

401k Plan TypeDefined Benefit Pension
Plan Features/Benefits
  • Benefits are primarily pay related
  • Cash balance or similar plan - Plan has a "cash balance" formula. For this purpose, a "cash balance" formula is a benefit formula in a defined benefit plan by whatever name (for example, personal account plan, pension equity plan, life cycle plan, cash account plan, etc.) that rather than, or in addition to, expressing the accrued benefit as a life annuity commencing at normal retirement age, defines benefits for each employee in terms more common to a defined contribution plan such as a single sum distribution amount (for example, 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance).
  • Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.

401k Sponsoring company profile

LAW OFFICES OF H. JEFFREY MARCUS, P.C. has sponsored the creation of one or more 401k plans.

Company Name:LAW OFFICES OF H. JEFFREY MARCUS, P.C.
Employer identification number (EIN):262173111
NAIC Classification:541110
NAIC Description:Offices of Lawyers

Additional information about LAW OFFICES OF H. JEFFREY MARCUS, P.C.

Jurisdiction of Incorporation: New York Department of State
Incorporation Date: 2008-02-28
Company Identification Number: 3637336
Legal Registered Office Address: 486 NORTH ST.
Erie
EAST AURORA
United States of America (USA)
14052

More information about LAW OFFICES OF H. JEFFREY MARCUS, P.C.

Form 5500 Filing Information

Submission information for form 5500 for 401k plan LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator SignedName of Company SponsorDate Sponsor Signed
0042023-01-01
0042022-01-01
0042021-01-01
0042020-01-01
0042019-01-01MICHELE VENEZIA2020-07-01 MICHELE VENEZIA2020-07-01
0042018-01-01MICHELE H. VENEZIA2019-06-11 MICHELE H. VENEZIA2019-06-11
0042017-01-01MICHELE VENEZIA2018-10-09 MICHELE VENEZIA2018-10-09
0042016-01-01MICHELE H. VENEZIA EA2017-09-26 MICHELE H. VENEZIA EA2017-09-26
0042015-01-01MICHELE H. VENEZIA2016-07-25 MICHELE H. VENEZIA2016-07-25

Plan Statistics for LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN

401k plan membership statisitcs for LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN

Measure Date Value
2022: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2022 401k membership
Market value of plan assets2022-12-311,951,006
Acturial value of plan assets2022-12-311,951,006
Funding target for retired participants and beneficiaries receiving payment2022-12-310
Number of terminated vested participants2022-12-312
Fundng target for terminated vested participants2022-12-3153,405
Active participant vested funding target2022-12-311,237,223
Number of active participants2022-12-315
Total funding liabilities for active participants2022-12-311,238,418
Total participant count2022-12-317
Total funding target for all participants2022-12-311,291,823
Balance at beginning of prior year after applicable adjustments2022-12-310
Prefunding balance at beginning of prior year after applicable adjustments2022-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2022-12-310
Prefunding balanced used to offset prior years funding requirement2022-12-310
Amount remaining of carryover balance2022-12-310
Amount remaining of prefunding balance2022-12-310
Present value of excess contributions2022-12-31315,255
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2022-12-31331,301
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2022-12-310
Reductions in caryover balances due to elections or deemed elections2022-12-310
Reductions in prefunding balances due to elections or deemed elections2022-12-310
Balance of carryovers at beginning of current year2022-12-310
Balance of prefunding at beginning of current year2022-12-310
Total employer contributions2022-12-31239,248
Total employee contributions2022-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2022-12-310
Contributions made to avoid restrictions adjusted to valuation date2022-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2022-12-31223,660
Unpaid minimum required contributions for all prior years2022-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2022-12-310
Remaining amount of unpaid minimum required contributions2022-12-310
Minimum required contributions for current year target normal cost2022-12-31152,267
Net shortfall amortization installment of oustanding balance2022-12-310
Waiver amortization installment2022-12-310
Total funding amount beforereflecting carryover/prefunding balances2022-12-310
Carryover balance elected to use to offset funding requirement2022-12-310
Prefunding balance elected to use to offset funding requirement2022-12-310
Additional cash requirement2022-12-310
Contributions allocatedtoward minimum required contributions for current year2022-12-31223,660
Unpaid minimum required contributions for current year2022-12-310
Unpaid minimum required contributions for all years2022-12-310
2021: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2021 401k membership
Market value of plan assets2021-12-311,490,886
Acturial value of plan assets2021-12-311,490,996
Funding target for retired participants and beneficiaries receiving payment2021-12-310
Number of terminated vested participants2021-12-312
Fundng target for terminated vested participants2021-12-3150,485
Active participant vested funding target2021-12-311,024,979
Number of active participants2021-12-314
Total funding liabilities for active participants2021-12-311,025,879
Total participant count2021-12-316
Total funding target for all participants2021-12-311,076,364
Balance at beginning of prior year after applicable adjustments2021-12-310
Prefunding balance at beginning of prior year after applicable adjustments2021-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2021-12-310
Prefunding balanced used to offset prior years funding requirement2021-12-310
Amount remaining of carryover balance2021-12-310
Amount remaining of prefunding balance2021-12-310
Present value of excess contributions2021-12-31377,630
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2021-12-31397,418
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2021-12-310
Reductions in caryover balances due to elections or deemed elections2021-12-310
Reductions in prefunding balances due to elections or deemed elections2021-12-310
Balance of carryovers at beginning of current year2021-12-310
Balance of prefunding at beginning of current year2021-12-310
Total employer contributions2021-12-31342,761
Total employee contributions2021-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2021-12-310
Contributions made to avoid restrictions adjusted to valuation date2021-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2021-12-31315,255
Unpaid minimum required contributions for all prior years2021-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2021-12-310
Remaining amount of unpaid minimum required contributions2021-12-310
Minimum required contributions for current year target normal cost2021-12-31150,500
Net shortfall amortization installment of oustanding balance2021-12-310
Waiver amortization installment2021-12-310
Total funding amount beforereflecting carryover/prefunding balances2021-12-310
Carryover balance elected to use to offset funding requirement2021-12-310
Prefunding balance elected to use to offset funding requirement2021-12-310
Additional cash requirement2021-12-310
Contributions allocatedtoward minimum required contributions for current year2021-12-31315,255
Unpaid minimum required contributions for current year2021-12-310
Unpaid minimum required contributions for all years2021-12-310
2020: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2020 401k membership
Market value of plan assets2020-12-31942,411
Acturial value of plan assets2020-12-31942,411
Funding target for retired participants and beneficiaries receiving payment2020-12-310
Number of terminated vested participants2020-12-311
Fundng target for terminated vested participants2020-12-3137,313
Active participant vested funding target2020-12-31835,414
Number of active participants2020-12-315
Total funding liabilities for active participants2020-12-31835,414
Total participant count2020-12-316
Total funding target for all participants2020-12-31872,727
Balance at beginning of prior year after applicable adjustments2020-12-310
Prefunding balance at beginning of prior year after applicable adjustments2020-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2020-12-310
Prefunding balanced used to offset prior years funding requirement2020-12-310
Amount remaining of carryover balance2020-12-310
Amount remaining of prefunding balance2020-12-310
Present value of excess contributions2020-12-318,068
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2020-12-318,068
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2020-12-310
Reductions in caryover balances due to elections or deemed elections2020-12-310
Reductions in prefunding balances due to elections or deemed elections2020-12-310
Balance of carryovers at beginning of current year2020-12-310
Balance of prefunding at beginning of current year2020-12-310
Total employer contributions2020-12-31500,000
Total employee contributions2020-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2020-12-310
Contributions made to avoid restrictions adjusted to valuation date2020-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2020-12-31458,386
Unpaid minimum required contributions for all prior years2020-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2020-12-310
Remaining amount of unpaid minimum required contributions2020-12-310
Minimum required contributions for current year target normal cost2020-12-31149,045
Net shortfall amortization installment of oustanding balance2020-12-310
Waiver amortization installment2020-12-310
Total funding amount beforereflecting carryover/prefunding balances2020-12-3179,361
Carryover balance elected to use to offset funding requirement2020-12-310
Prefunding balance elected to use to offset funding requirement2020-12-310
Additional cash requirement2020-12-3179,361
Contributions allocatedtoward minimum required contributions for current year2020-12-31458,386
Unpaid minimum required contributions for current year2020-12-310
Unpaid minimum required contributions for all years2020-12-310
2019: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2019 401k membership
Market value of plan assets2019-12-31687,952
Acturial value of plan assets2019-12-31687,952
Funding target for retired participants and beneficiaries receiving payment2019-12-310
Number of terminated vested participants2019-12-311
Fundng target for terminated vested participants2019-12-3135,671
Active participant vested funding target2019-12-31648,865
Number of active participants2019-12-314
Total funding liabilities for active participants2019-12-31650,545
Total participant count2019-12-315
Total funding target for all participants2019-12-31686,216
Balance at beginning of prior year after applicable adjustments2019-12-310
Prefunding balance at beginning of prior year after applicable adjustments2019-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2019-12-310
Prefunding balanced used to offset prior years funding requirement2019-12-310
Amount remaining of carryover balance2019-12-310
Amount remaining of prefunding balance2019-12-310
Present value of excess contributions2019-12-3139,029
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2019-12-3140,797
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2019-12-310
Reductions in caryover balances due to elections or deemed elections2019-12-310
Reductions in prefunding balances due to elections or deemed elections2019-12-310
Balance of carryovers at beginning of current year2019-12-310
Balance of prefunding at beginning of current year2019-12-310
Total employer contributions2019-12-31169,000
Total employee contributions2019-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2019-12-310
Contributions made to avoid restrictions adjusted to valuation date2019-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2019-12-31159,393
Unpaid minimum required contributions for all prior years2019-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2019-12-310
Remaining amount of unpaid minimum required contributions2019-12-310
Minimum required contributions for current year target normal cost2019-12-31153,061
Net shortfall amortization installment of oustanding balance2019-12-310
Waiver amortization installment2019-12-310
Total funding amount beforereflecting carryover/prefunding balances2019-12-31151,325
Carryover balance elected to use to offset funding requirement2019-12-310
Prefunding balance elected to use to offset funding requirement2019-12-310
Additional cash requirement2019-12-31151,325
Contributions allocatedtoward minimum required contributions for current year2019-12-31159,393
Unpaid minimum required contributions for current year2019-12-310
Unpaid minimum required contributions for all years2019-12-310
2018: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2018 401k membership
Market value of plan assets2018-12-31542,811
Acturial value of plan assets2018-12-31542,811
Funding target for retired participants and beneficiaries receiving payment2018-12-310
Number of terminated vested participants2018-12-310
Fundng target for terminated vested participants2018-12-310
Active participant vested funding target2018-12-31498,848
Number of active participants2018-12-317
Total funding liabilities for active participants2018-12-31500,835
Total participant count2018-12-317
Total funding target for all participants2018-12-31500,835
Balance at beginning of prior year after applicable adjustments2018-12-310
Prefunding balance at beginning of prior year after applicable adjustments2018-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2018-12-310
Prefunding balanced used to offset prior years funding requirement2018-12-310
Amount remaining of carryover balance2018-12-310
Amount remaining of prefunding balance2018-12-310
Present value of excess contributions2018-12-3132,624
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2018-12-3134,102
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2018-12-310
Reductions in caryover balances due to elections or deemed elections2018-12-310
Reductions in prefunding balances due to elections or deemed elections2018-12-310
Balance of carryovers at beginning of current year2018-12-310
Balance of prefunding at beginning of current year2018-12-310
Total employer contributions2018-12-31166,000
Total employee contributions2018-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2018-12-310
Contributions made to avoid restrictions adjusted to valuation date2018-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2018-12-31156,510
Unpaid minimum required contributions for all prior years2018-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2018-12-310
Remaining amount of unpaid minimum required contributions2018-12-310
Minimum required contributions for current year target normal cost2018-12-31159,457
Net shortfall amortization installment of oustanding balance2018-12-310
Waiver amortization installment2018-12-310
Total funding amount beforereflecting carryover/prefunding balances2018-12-31117,481
Carryover balance elected to use to offset funding requirement2018-12-310
Prefunding balance elected to use to offset funding requirement2018-12-310
Additional cash requirement2018-12-31117,481
Contributions allocatedtoward minimum required contributions for current year2018-12-31156,510
Unpaid minimum required contributions for current year2018-12-310
Unpaid minimum required contributions for all years2018-12-310
2017: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2017 401k membership
Market value of plan assets2017-12-31344,482
Acturial value of plan assets2017-12-31344,482
Funding target for retired participants and beneficiaries receiving payment2017-12-310
Number of terminated vested participants2017-12-310
Fundng target for terminated vested participants2017-12-310
Active participant vested funding target2017-12-31309,386
Number of active participants2017-12-315
Total funding liabilities for active participants2017-12-31323,200
Total participant count2017-12-315
Total funding target for all participants2017-12-31323,200
Balance at beginning of prior year after applicable adjustments2017-12-310
Prefunding balance at beginning of prior year after applicable adjustments2017-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2017-12-310
Prefunding balanced used to offset prior years funding requirement2017-12-310
Amount remaining of carryover balance2017-12-310
Amount remaining of prefunding balance2017-12-310
Present value of excess contributions2017-12-3132,108
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2017-12-3133,620
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2017-12-310
Reductions in caryover balances due to elections or deemed elections2017-12-310
Reductions in prefunding balances due to elections or deemed elections2017-12-310
Balance of carryovers at beginning of current year2017-12-310
Balance of prefunding at beginning of current year2017-12-310
Total employer contributions2017-12-31176,000
Total employee contributions2017-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2017-12-310
Contributions made to avoid restrictions adjusted to valuation date2017-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2017-12-31165,798
Liquidity shortfalls end of Q12017-12-310
Liquidity shortfalls end of Q22017-12-310
Liquidity shortfalls end of Q32017-12-310
Liquidity shortfalls end of Q42017-12-310
Unpaid minimum required contributions for all prior years2017-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2017-12-310
Remaining amount of unpaid minimum required contributions2017-12-310
Minimum required contributions for current year target normal cost2017-12-31154,456
Net shortfall amortization installment of oustanding balance2017-12-310
Waiver amortization installment2017-12-310
Total funding amount beforereflecting carryover/prefunding balances2017-12-31133,174
Additional cash requirement2017-12-31133,174
Contributions allocatedtoward minimum required contributions for current year2017-12-31165,798
Unpaid minimum required contributions for current year2017-12-310
Unpaid minimum required contributions for all years2017-12-310
2016: LAW OFFICES OF H. JEFFREY MARCUS, P.C. CASH BALANCE PLAN 2016 401k membership
Market value of plan assets2016-12-31150,698
Acturial value of plan assets2016-12-31150,698
Funding target for retired participants and beneficiaries receiving payment2016-12-310
Number of terminated vested participants2016-12-310
Fundng target for terminated vested participants2016-12-310
Active participant vested funding target2016-12-31150,532
Number of active participants2016-12-314
Total funding liabilities for active participants2016-12-31157,557
Total participant count2016-12-314
Total funding target for all participants2016-12-31157,557
Balance at beginning of prior year after applicable adjustments2016-12-310
Prefunding balance at beginning of prior year after applicable adjustments2016-12-310
Carryover balanced portion elected for use to offset prior years funding requirement2016-12-310
Prefunding balanced used to offset prior years funding requirement2016-12-310
Amount remaining of carryover balance2016-12-310
Amount remaining of prefunding balance2016-12-310
Present value of excess contributions2016-12-3119,307
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance2016-12-3120,525
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance2016-12-310
Reductions in caryover balances due to elections or deemed elections2016-12-310
Reductions in prefunding balances due to elections or deemed elections2016-12-310
Balance of carryovers at beginning of current year2016-12-310
Balance of prefunding at beginning of current year2016-12-310
Total employer contributions2016-12-31196,000
Total employee contributions2016-12-310
Contributions allocated toward unpaid minimum require contributions from prior years2016-12-310
Contributions made to avoid restrictions adjusted to valuation date2016-12-310
Contributions allocated toward minimum required contributions for current year adjusted to valuation date2016-12-31182,346
Unpaid minimum required contributions for all prior years2016-12-310
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years2016-12-310
Remaining amount of unpaid minimum required contributions2016-12-310
Minimum required contributions for current year target normal cost2016-12-31149,105
Net shortfall amortization installment of oustanding balance2016-12-316,859
Waiver amortization installment2016-12-310
Total funding amount beforereflecting carryover/prefunding balances2016-12-31150,238
Carryover balance elected to use to offset funding requirement2016-12-310
Prefunding balance elected to use to offset funding requirement2016-12-310
Additional cash requirement2016-12-31150,238
Contributions allocatedtoward minimum required contributions for current year2016-12-31182,346
Unpaid minimum required contributions for current year2016-12-310
Unpaid minimum required contributions for all years2016-12-310

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