401k Plan data: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN plan

DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 401k Plan overview

Plan Name	DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN
Plan identification number	003

DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN Benefits

401k Plan Type

Defined Benefit Pension

Plan Features/Benefits

Benefits are primarily pay related
Frozen Plan - As of the last day of the plan year, the plan provides that no participant will get any new benefit accrual (whether because of service or compensation).
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

DANIEL K. SIMON, A PROFESSIONAL CORPORATION has sponsored the creation of one or more 401k plans.

Company Name: DANIEL K. SIMON, A PROFESSIONAL CORPORATION

Employer identification number (EIN): 465669021

NAIC Classification: 541110
NAIC Description: Offices of Lawyers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator Signed Name of Company Sponsor Date Sponsor Signed
003 2022-01-01 DOUG KATERS, FOR SBPC, INC. 2023-11-16
003 2021-01-01 DOUG KATERS, FOR SBPC, INC. 2022-10-17
003 2020-01-01 DOUG KATERS, FOR SBPC, INC. 2021-10-15
003 2019-01-01 DOUG KATERS, FOR SBPC, INC. 2020-10-15

Plan id#	Filing Submission Date	Name of Administrator	Date Administrator Signed
003	2022-01-01	DOUG KATERS, FOR SBPC, INC.	2023-11-16
003	2021-01-01	DOUG KATERS, FOR SBPC, INC.	2022-10-17
003	2020-01-01	DOUG KATERS, FOR SBPC, INC.	2021-10-15
003	2019-01-01	DOUG KATERS, FOR SBPC, INC.	2020-10-15

Plan Statistics for DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN

401k plan membership statisitcs for DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN

Measure Date Value
2022: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2022 401k membership
Market value of plan assets 2022-12-31 2,322,369
Acturial value of plan assets 2022-12-31 2,322,369
Funding target for retired participants and beneficiaries receiving payment 2022-12-31 0
Number of terminated vested participants 2022-12-31 3
Fundng target for terminated vested participants 2022-12-31 173
Active participant vested funding target 2022-12-31 1,704,881
Number of active participants 2022-12-31 3
Total funding liabilities for active participants 2022-12-31 1,705,899
Total participant count 2022-12-31 6
Total funding target for all participants 2022-12-31 1,706,072
Balance at beginning of prior year after applicable adjustments 2022-12-31 0
Prefunding balance at beginning of prior year after applicable adjustments 2022-12-31 0
Carryover balanced portion elected for use to offset prior years funding requirement 2022-12-31 0
Prefunding balanced used to offset prior years funding requirement 2022-12-31 0
Amount remaining of carryover balance 2022-12-31 0
Amount remaining of prefunding balance 2022-12-31 0
Present value of excess contributions 2022-12-31 192,984
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance 2022-12-31 203,560
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance 2022-12-31 0
Reductions in caryover balances due to elections or deemed elections 2022-12-31 0
Reductions in prefunding balances due to elections or deemed elections 2022-12-31 0
Balance of carryovers at beginning of current year 2022-12-31 0
Balance of prefunding at beginning of current year 2022-12-31 0
Total employer contributions 2022-12-31 236,500
Total employee contributions 2022-12-31 0
Contributions allocated toward unpaid minimum require contributions from prior years 2022-12-31 0
Contributions made to avoid restrictions adjusted to valuation date 2022-12-31 0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date 2022-12-31 228,658
Unpaid minimum required contributions for all prior years 2022-12-31 0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years 2022-12-31 0
Remaining amount of unpaid minimum required contributions 2022-12-31 0
Minimum required contributions for current year target normal cost 2022-12-31 507,460
Net shortfall amortization installment of oustanding balance 2022-12-31 0
Waiver amortization installment 2022-12-31 0
Total funding amount beforereflecting carryover/prefunding balances 2022-12-31 0
Carryover balance elected to use to offset funding requirement 2022-12-31 0
Prefunding balance elected to use to offset funding requirement 2022-12-31 0
Additional cash requirement 2022-12-31 0
Contributions allocatedtoward minimum required contributions for current year 2022-12-31 228,658
Unpaid minimum required contributions for current year 2022-12-31 0
Unpaid minimum required contributions for all years 2022-12-31 0
2021: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2021 401k membership
Market value of plan assets 2021-12-31 2,118,966
Acturial value of plan assets 2021-12-31 2,118,966
Funding target for retired participants and beneficiaries receiving payment 2021-12-31 0
Number of terminated vested participants 2021-12-31 3
Fundng target for terminated vested participants 2021-12-31 166
Active participant vested funding target 2021-12-31 1,268,086
Number of active participants 2021-12-31 3
Total funding liabilities for active participants 2021-12-31 1,268,595
Total participant count 2021-12-31 6
Total funding target for all participants 2021-12-31 1,268,761
Balance at beginning of prior year after applicable adjustments 2021-12-31 0
Prefunding balance at beginning of prior year after applicable adjustments 2021-12-31 0
Carryover balanced portion elected for use to offset prior years funding requirement 2021-12-31 0
Prefunding balanced used to offset prior years funding requirement 2021-12-31 0
Amount remaining of carryover balance 2021-12-31 0
Amount remaining of prefunding balance 2021-12-31 0
Present value of excess contributions 2021-12-31 507,685
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance 2021-12-31 534,338
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance 2021-12-31 0
Reductions in caryover balances due to elections or deemed elections 2021-12-31 0
Reductions in prefunding balances due to elections or deemed elections 2021-12-31 0
Balance of carryovers at beginning of current year 2021-12-31 0
Balance of prefunding at beginning of current year 2021-12-31 0
Total employer contributions 2021-12-31 200,000
Total employee contributions 2021-12-31 0
Contributions allocated toward unpaid minimum require contributions from prior years 2021-12-31 0
Contributions made to avoid restrictions adjusted to valuation date 2021-12-31 0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date 2021-12-31 192,984
Unpaid minimum required contributions for all prior years 2021-12-31 0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years 2021-12-31 0
Remaining amount of unpaid minimum required contributions 2021-12-31 0
Minimum required contributions for current year target normal cost 2021-12-31 537,590
Net shortfall amortization installment of oustanding balance 2021-12-31 0
Waiver amortization installment 2021-12-31 0
Total funding amount beforereflecting carryover/prefunding balances 2021-12-31 0
Carryover balance elected to use to offset funding requirement 2021-12-31 0
Prefunding balance elected to use to offset funding requirement 2021-12-31 0
Additional cash requirement 2021-12-31 0
Contributions allocatedtoward minimum required contributions for current year 2021-12-31 192,984
Unpaid minimum required contributions for current year 2021-12-31 0
Unpaid minimum required contributions for all years 2021-12-31 0
2020: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2020 401k membership
Market value of plan assets 2020-12-31 1,339,390
Acturial value of plan assets 2020-12-31 1,339,390
Funding target for retired participants and beneficiaries receiving payment 2020-12-31 0
Number of terminated vested participants 2020-12-31 3
Fundng target for terminated vested participants 2020-12-31 145
Active participant vested funding target 2020-12-31 719,949
Number of active participants 2020-12-31 3
Total funding liabilities for active participants 2020-12-31 720,252
Total participant count 2020-12-31 6
Total funding target for all participants 2020-12-31 720,397
Balance at beginning of prior year after applicable adjustments 2020-12-31 0
Prefunding balance at beginning of prior year after applicable adjustments 2020-12-31 0
Carryover balanced portion elected for use to offset prior years funding requirement 2020-12-31 0
Prefunding balanced used to offset prior years funding requirement 2020-12-31 0
Amount remaining of carryover balance 2020-12-31 0
Amount remaining of prefunding balance 2020-12-31 0
Present value of excess contributions 2020-12-31 178,123
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance 2020-12-31 187,759
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance 2020-12-31 0
Reductions in caryover balances due to elections or deemed elections 2020-12-31 0
Reductions in prefunding balances due to elections or deemed elections 2020-12-31 0
Balance of carryovers at beginning of current year 2020-12-31 0
Balance of prefunding at beginning of current year 2020-12-31 0
Total employer contributions 2020-12-31 596,805
Total employee contributions 2020-12-31 0
Contributions allocated toward unpaid minimum require contributions from prior years 2020-12-31 0
Contributions made to avoid restrictions adjusted to valuation date 2020-12-31 0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date 2020-12-31 575,997
Unpaid minimum required contributions for all prior years 2020-12-31 0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years 2020-12-31 0
Remaining amount of unpaid minimum required contributions 2020-12-31 0
Minimum required contributions for current year target normal cost 2020-12-31 528,873
Net shortfall amortization installment of oustanding balance 2020-12-31 0
Waiver amortization installment 2020-12-31 0
Waived amount of outstanding balance 2020-12-31 0
Total funding amount beforereflecting carryover/prefunding balances 2020-12-31 68,312
Carryover balance elected to use to offset funding requirement 2020-12-31 0
Prefunding balance elected to use to offset funding requirement 2020-12-31 0
Additional cash requirement 2020-12-31 68,312
Contributions allocatedtoward minimum required contributions for current year 2020-12-31 575,997
Unpaid minimum required contributions for current year 2020-12-31 0
Unpaid minimum required contributions for all years 2020-12-31 0
2019: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2019 401k membership
Market value of plan assets 2019-12-31 949,136
Acturial value of plan assets 2019-12-31 949,136
Funding target for retired participants and beneficiaries receiving payment 2019-12-31 0
Number of terminated vested participants 2019-12-31 3
Fundng target for terminated vested participants 2019-12-31 144
Active participant vested funding target 2019-12-31 665,819
Number of active participants 2019-12-31 3
Total funding liabilities for active participants 2019-12-31 665,819
Total participant count 2019-12-31 6
Total funding target for all participants 2019-12-31 665,963
Balance at beginning of prior year after applicable adjustments 2019-12-31 0
Prefunding balance at beginning of prior year after applicable adjustments 2019-12-31 0
Amount remaining of carryover balance 2019-12-31 0
Amount remaining of prefunding balance 2019-12-31 0
Present value of excess contributions 2019-12-31 137,059
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance 2019-12-31 137,059
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance 2019-12-31 0
Reductions in caryover balances due to elections or deemed elections 2019-12-31 0
Reductions in prefunding balances due to elections or deemed elections 2019-12-31 0
Balance of carryovers at beginning of current year 2019-12-31 0
Balance of prefunding at beginning of current year 2019-12-31 0
Total employer contributions 2019-12-31 180,000
Total employee contributions 2019-12-31 0
Contributions allocated toward unpaid minimum require contributions from prior years 2019-12-31 0
Contributions made to avoid restrictions adjusted to valuation date 2019-12-31 0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date 2019-12-31 178,123
Unpaid minimum required contributions for all prior years 2019-12-31 0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years 2019-12-31 0
Remaining amount of unpaid minimum required contributions 2019-12-31 0
Minimum required contributions for current year target normal cost 2019-12-31 84,010
Net shortfall amortization installment of oustanding balance 2019-12-31 0
Total funding amount beforereflecting carryover/prefunding balances 2019-12-31 0
Additional cash requirement 2019-12-31 0
Contributions allocatedtoward minimum required contributions for current year 2019-12-31 178,123
Unpaid minimum required contributions for current year 2019-12-31 0
Unpaid minimum required contributions for all years 2019-12-31 0

Measure	Date	Value
2022: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2022 401k membership
Market value of plan assets	2022-12-31	2,322,369
Acturial value of plan assets	2022-12-31	2,322,369
Funding target for retired participants and beneficiaries receiving payment	2022-12-31	0
Number of terminated vested participants	2022-12-31	3
Fundng target for terminated vested participants	2022-12-31	173
Active participant vested funding target	2022-12-31	1,704,881
Number of active participants	2022-12-31	3
Total funding liabilities for active participants	2022-12-31	1,705,899
Total participant count	2022-12-31	6
Total funding target for all participants	2022-12-31	1,706,072
Balance at beginning of prior year after applicable adjustments	2022-12-31	0
Prefunding balance at beginning of prior year after applicable adjustments	2022-12-31	0
Carryover balanced portion elected for use to offset prior years funding requirement	2022-12-31	0
Prefunding balanced used to offset prior years funding requirement	2022-12-31	0
Amount remaining of carryover balance	2022-12-31	0
Amount remaining of prefunding balance	2022-12-31	0
Present value of excess contributions	2022-12-31	192,984
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance	2022-12-31	203,560
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance	2022-12-31	0
Reductions in caryover balances due to elections or deemed elections	2022-12-31	0
Reductions in prefunding balances due to elections or deemed elections	2022-12-31	0
Balance of carryovers at beginning of current year	2022-12-31	0
Balance of prefunding at beginning of current year	2022-12-31	0
Total employer contributions	2022-12-31	236,500
Total employee contributions	2022-12-31	0
Contributions allocated toward unpaid minimum require contributions from prior years	2022-12-31	0
Contributions made to avoid restrictions adjusted to valuation date	2022-12-31	0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date	2022-12-31	228,658
Unpaid minimum required contributions for all prior years	2022-12-31	0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years	2022-12-31	0
Remaining amount of unpaid minimum required contributions	2022-12-31	0
Minimum required contributions for current year target normal cost	2022-12-31	507,460
Net shortfall amortization installment of oustanding balance	2022-12-31	0
Waiver amortization installment	2022-12-31	0
Total funding amount beforereflecting carryover/prefunding balances	2022-12-31	0
Carryover balance elected to use to offset funding requirement	2022-12-31	0
Prefunding balance elected to use to offset funding requirement	2022-12-31	0
Additional cash requirement	2022-12-31	0
Contributions allocatedtoward minimum required contributions for current year	2022-12-31	228,658
Unpaid minimum required contributions for current year	2022-12-31	0
Unpaid minimum required contributions for all years	2022-12-31	0
2021: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2021 401k membership
Market value of plan assets	2021-12-31	2,118,966
Acturial value of plan assets	2021-12-31	2,118,966
Funding target for retired participants and beneficiaries receiving payment	2021-12-31	0
Number of terminated vested participants	2021-12-31	3
Fundng target for terminated vested participants	2021-12-31	166
Active participant vested funding target	2021-12-31	1,268,086
Number of active participants	2021-12-31	3
Total funding liabilities for active participants	2021-12-31	1,268,595
Total participant count	2021-12-31	6
Total funding target for all participants	2021-12-31	1,268,761
Balance at beginning of prior year after applicable adjustments	2021-12-31	0
Prefunding balance at beginning of prior year after applicable adjustments	2021-12-31	0
Carryover balanced portion elected for use to offset prior years funding requirement	2021-12-31	0
Prefunding balanced used to offset prior years funding requirement	2021-12-31	0
Amount remaining of carryover balance	2021-12-31	0
Amount remaining of prefunding balance	2021-12-31	0
Present value of excess contributions	2021-12-31	507,685
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance	2021-12-31	534,338
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance	2021-12-31	0
Reductions in caryover balances due to elections or deemed elections	2021-12-31	0
Reductions in prefunding balances due to elections or deemed elections	2021-12-31	0
Balance of carryovers at beginning of current year	2021-12-31	0
Balance of prefunding at beginning of current year	2021-12-31	0
Total employer contributions	2021-12-31	200,000
Total employee contributions	2021-12-31	0
Contributions allocated toward unpaid minimum require contributions from prior years	2021-12-31	0
Contributions made to avoid restrictions adjusted to valuation date	2021-12-31	0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date	2021-12-31	192,984
Unpaid minimum required contributions for all prior years	2021-12-31	0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years	2021-12-31	0
Remaining amount of unpaid minimum required contributions	2021-12-31	0
Minimum required contributions for current year target normal cost	2021-12-31	537,590
Net shortfall amortization installment of oustanding balance	2021-12-31	0
Waiver amortization installment	2021-12-31	0
Total funding amount beforereflecting carryover/prefunding balances	2021-12-31	0
Carryover balance elected to use to offset funding requirement	2021-12-31	0
Prefunding balance elected to use to offset funding requirement	2021-12-31	0
Additional cash requirement	2021-12-31	0
Contributions allocatedtoward minimum required contributions for current year	2021-12-31	192,984
Unpaid minimum required contributions for current year	2021-12-31	0
Unpaid minimum required contributions for all years	2021-12-31	0
2020: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2020 401k membership
Market value of plan assets	2020-12-31	1,339,390
Acturial value of plan assets	2020-12-31	1,339,390
Funding target for retired participants and beneficiaries receiving payment	2020-12-31	0
Number of terminated vested participants	2020-12-31	3
Fundng target for terminated vested participants	2020-12-31	145
Active participant vested funding target	2020-12-31	719,949
Number of active participants	2020-12-31	3
Total funding liabilities for active participants	2020-12-31	720,252
Total participant count	2020-12-31	6
Total funding target for all participants	2020-12-31	720,397
Balance at beginning of prior year after applicable adjustments	2020-12-31	0
Prefunding balance at beginning of prior year after applicable adjustments	2020-12-31	0
Carryover balanced portion elected for use to offset prior years funding requirement	2020-12-31	0
Prefunding balanced used to offset prior years funding requirement	2020-12-31	0
Amount remaining of carryover balance	2020-12-31	0
Amount remaining of prefunding balance	2020-12-31	0
Present value of excess contributions	2020-12-31	178,123
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance	2020-12-31	187,759
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance	2020-12-31	0
Reductions in caryover balances due to elections or deemed elections	2020-12-31	0
Reductions in prefunding balances due to elections or deemed elections	2020-12-31	0
Balance of carryovers at beginning of current year	2020-12-31	0
Balance of prefunding at beginning of current year	2020-12-31	0
Total employer contributions	2020-12-31	596,805
Total employee contributions	2020-12-31	0
Contributions allocated toward unpaid minimum require contributions from prior years	2020-12-31	0
Contributions made to avoid restrictions adjusted to valuation date	2020-12-31	0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date	2020-12-31	575,997
Unpaid minimum required contributions for all prior years	2020-12-31	0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years	2020-12-31	0
Remaining amount of unpaid minimum required contributions	2020-12-31	0
Minimum required contributions for current year target normal cost	2020-12-31	528,873
Net shortfall amortization installment of oustanding balance	2020-12-31	0
Waiver amortization installment	2020-12-31	0
Waived amount of outstanding balance	2020-12-31	0
Total funding amount beforereflecting carryover/prefunding balances	2020-12-31	68,312
Carryover balance elected to use to offset funding requirement	2020-12-31	0
Prefunding balance elected to use to offset funding requirement	2020-12-31	0
Additional cash requirement	2020-12-31	68,312
Contributions allocatedtoward minimum required contributions for current year	2020-12-31	575,997
Unpaid minimum required contributions for current year	2020-12-31	0
Unpaid minimum required contributions for all years	2020-12-31	0
2019: DANIEL K. SIMON, ATTORNEY AT LAW DEFINED BENEFIT PENSION PLAN 2019 401k membership
Market value of plan assets	2019-12-31	949,136
Acturial value of plan assets	2019-12-31	949,136
Funding target for retired participants and beneficiaries receiving payment	2019-12-31	0
Number of terminated vested participants	2019-12-31	3
Fundng target for terminated vested participants	2019-12-31	144
Active participant vested funding target	2019-12-31	665,819
Number of active participants	2019-12-31	3
Total funding liabilities for active participants	2019-12-31	665,819
Total participant count	2019-12-31	6
Total funding target for all participants	2019-12-31	665,963
Balance at beginning of prior year after applicable adjustments	2019-12-31	0
Prefunding balance at beginning of prior year after applicable adjustments	2019-12-31	0
Amount remaining of carryover balance	2019-12-31	0
Amount remaining of prefunding balance	2019-12-31	0
Present value of excess contributions	2019-12-31	137,059
Total available prior years excess cotributions available at beginning of current plan year to add to prefunding balance	2019-12-31	137,059
Total available prior years excess cotributions added at beginning of current plan year to add to prefunding balance	2019-12-31	0
Reductions in caryover balances due to elections or deemed elections	2019-12-31	0
Reductions in prefunding balances due to elections or deemed elections	2019-12-31	0
Balance of carryovers at beginning of current year	2019-12-31	0
Balance of prefunding at beginning of current year	2019-12-31	0
Total employer contributions	2019-12-31	180,000
Total employee contributions	2019-12-31	0
Contributions allocated toward unpaid minimum require contributions from prior years	2019-12-31	0
Contributions made to avoid restrictions adjusted to valuation date	2019-12-31	0
Contributions allocated toward minimum required contributions for current year adjusted to valuation date	2019-12-31	178,123
Unpaid minimum required contributions for all prior years	2019-12-31	0
iDiscounted employer contributions allocated toward unpaid minimum required contributions from prior years	2019-12-31	0
Remaining amount of unpaid minimum required contributions	2019-12-31	0
Minimum required contributions for current year target normal cost	2019-12-31	84,010
Net shortfall amortization installment of oustanding balance	2019-12-31	0
Total funding amount beforereflecting carryover/prefunding balances	2019-12-31	0
Additional cash requirement	2019-12-31	0
Contributions allocatedtoward minimum required contributions for current year	2019-12-31	178,123
Unpaid minimum required contributions for current year	2019-12-31	0
Unpaid minimum required contributions for all years	2019-12-31	0

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Company Name:	DANIEL K. SIMON, A PROFESSIONAL CORPORATION
Employer identification number (EIN):	465669021
NAIC Classification:	541110
NAIC Description:	Offices of Lawyers