401k Plan data: BARR, ANHUT & ASSOCIATES, P.C. plan

BARR, ANHUT & ASSOCIATES, P.C. 401k Plan overview

Plan Name	BARR, ANHUT & ASSOCIATES, P.C.
Plan identification number	001

BARR, ANHUT & ASSOCIATES, P.C. Benefits

401k Plan Type

Defined Contribution Pension

Plan Features/Benefits

Profit-sharing
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.
Participant-directed brokerage accounts provided as an investment option under the plan.
Total or partial participant-directed account plan - plan uses default investment account for participants who fail to direct assets in their account.
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

BARR, ANHUT & ASSOCIATES, P.C. has sponsored the creation of one or more 401k plans.

Company Name: BARR, ANHUT & ASSOCIATES, P.C.

Employer identification number (EIN): 382408335

NAIC Classification: 541110
NAIC Description: Offices of Lawyers

Form 5500 Filing Information

Submission information for form 5500 for 401k plan BARR, ANHUT & ASSOCIATES, P.C.

Plan id# Filing Submission Date Name of Administrator Date Administrator Signed Name of Company Sponsor Date Sponsor Signed
001 2022-01-01 JENNIFER MERRITT 2023-06-22 JENNIFER MERRITT 2023-06-22
001 2021-01-01 JOHN M BARR 2022-07-22 JOHN M BARR 2022-07-22
001 2020-01-01 JENNIFER HEALY 2021-07-07 JENNIFER HEALY 2021-07-07
001 2019-01-01 JENNIFER HEALY 2020-07-13 JENNIFER HEALY 2020-07-13
001 2018-01-01 JOHN M BARR 2019-06-28 JOHN M BARR 2019-06-28
001 2017-01-01 JOHN M. BARR 2018-07-13 JOHN M. BARR 2018-07-13
001 2017-01-01 JOHN M BARR 2018-10-15 JOHN M BARR 2018-10-15
001 2016-01-01 JENNIFER HEALY 2017-06-27 JOHN BARR 2017-06-27
001 2015-01-01 JOHN M. BARR
001 2014-01-01 JOHN M. BARR JOHN M. BARR 2015-10-01
001 2013-01-01 JOHN M. BARR
001 2012-01-01 JOHN M. BARR JOHN M. BARR 2013-07-18
001 2011-01-01 JANE SLIDER
001 2009-01-01 JANE A. SLIDER

Plan id#	Filing Submission Date	Name of Administrator	Date Administrator Signed	Name of Company Sponsor	Date Sponsor Signed
001	2022-01-01	JENNIFER MERRITT	2023-06-22	JENNIFER MERRITT	2023-06-22
001	2021-01-01	JOHN M BARR	2022-07-22	JOHN M BARR	2022-07-22
001	2020-01-01	JENNIFER HEALY	2021-07-07	JENNIFER HEALY	2021-07-07
001	2019-01-01	JENNIFER HEALY	2020-07-13	JENNIFER HEALY	2020-07-13
001	2018-01-01	JOHN M BARR	2019-06-28	JOHN M BARR	2019-06-28
001	2017-01-01	JOHN M. BARR	2018-07-13	JOHN M. BARR	2018-07-13
001	2017-01-01	JOHN M BARR	2018-10-15	JOHN M BARR	2018-10-15
001	2016-01-01	JENNIFER HEALY	2017-06-27	JOHN BARR	2017-06-27
001	2015-01-01	JOHN M. BARR
001	2014-01-01	JOHN M. BARR		JOHN M. BARR	2015-10-01
001	2013-01-01	JOHN M. BARR
001	2012-01-01	JOHN M. BARR		JOHN M. BARR	2013-07-18
001	2011-01-01	JANE SLIDER
001	2009-01-01	JANE A. SLIDER

Plan Statistics for BARR, ANHUT & ASSOCIATES, P.C.

401k plan membership statisitcs for BARR, ANHUT & ASSOCIATES, P.C.

Measure Date Value
2015: BARR, ANHUT & ASSOCIATES, P.C. 2015 401k membership
Total participants, beginning-of-year 2015-01-01 6
Total number of active participants reported on line 7a of the Form 5500 2015-01-01 4
Number of retired or separated participants receiving benefits 2015-01-01 0
Number of other retired or separated participants entitled to future benefits 2015-01-01 2
Total of all active and inactive participants 2015-01-01 6
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2015-01-01 0
Total participants 2015-01-01 6
Number of participants with account balances 2015-01-01 7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2015-01-01 0
2014: BARR, ANHUT & ASSOCIATES, P.C. 2014 401k membership
Total participants, beginning-of-year 2014-01-01 7
Total number of active participants reported on line 7a of the Form 5500 2014-01-01 6
Number of retired or separated participants receiving benefits 2014-01-01 0
Number of other retired or separated participants entitled to future benefits 2014-01-01 3
Total of all active and inactive participants 2014-01-01 9
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2014-01-01 0
Total participants 2014-01-01 9
Number of participants with account balances 2014-01-01 6
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2014-01-01 0
2013: BARR, ANHUT & ASSOCIATES, P.C. 2013 401k membership
Total participants, beginning-of-year 2013-01-01 7
Total number of active participants reported on line 7a of the Form 5500 2013-01-01 3
Number of retired or separated participants receiving benefits 2013-01-01 0
Number of other retired or separated participants entitled to future benefits 2013-01-01 3
Total of all active and inactive participants 2013-01-01 6
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2013-01-01 0
Total participants 2013-01-01 6
Number of participants with account balances 2013-01-01 5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2013-01-01 0
2012: BARR, ANHUT & ASSOCIATES, P.C. 2012 401k membership
Total participants, beginning-of-year 2012-01-01 3
Total number of active participants reported on line 7a of the Form 5500 2012-01-01 3
Number of retired or separated participants receiving benefits 2012-01-01 0
Number of other retired or separated participants entitled to future benefits 2012-01-01 2
Total of all active and inactive participants 2012-01-01 5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2012-01-01 0
Total participants 2012-01-01 5
Number of participants with account balances 2012-01-01 6
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2012-01-01 0
2011: BARR, ANHUT & ASSOCIATES, P.C. 2011 401k membership
Total participants, beginning-of-year 2011-01-01 5
Total number of active participants reported on line 7a of the Form 5500 2011-01-01 3
Number of retired or separated participants receiving benefits 2011-01-01 0
Number of other retired or separated participants entitled to future benefits 2011-01-01 3
Total of all active and inactive participants 2011-01-01 6
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2011-01-01 0
Total participants 2011-01-01 6
Number of participants with account balances 2011-01-01 6
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2011-01-01 0
2009: BARR, ANHUT & ASSOCIATES, P.C. 2009 401k membership
Total participants, beginning-of-year 2009-01-01 7
Total number of active participants reported on line 7a of the Form 5500 2009-01-01 4
Number of retired or separated participants receiving benefits 2009-01-01 0
Number of other retired or separated participants entitled to future benefits 2009-01-01 3
Total of all active and inactive participants 2009-01-01 7
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2009-01-01 0
Total participants 2009-01-01 7
Number of participants with account balances 2009-01-01 7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2009-01-01 0

Measure	Date	Value
2015: BARR, ANHUT & ASSOCIATES, P.C. 2015 401k membership
Total participants, beginning-of-year	2015-01-01	6
Total number of active participants reported on line 7a of the Form 5500	2015-01-01	4
Number of retired or separated participants receiving benefits	2015-01-01	0
Number of other retired or separated participants entitled to future benefits	2015-01-01	2
Total of all active and inactive participants	2015-01-01	6
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2015-01-01	0
Total participants	2015-01-01	6
Number of participants with account balances	2015-01-01	7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2015-01-01	0
2014: BARR, ANHUT & ASSOCIATES, P.C. 2014 401k membership
Total participants, beginning-of-year	2014-01-01	7
Total number of active participants reported on line 7a of the Form 5500	2014-01-01	6
Number of retired or separated participants receiving benefits	2014-01-01	0
Number of other retired or separated participants entitled to future benefits	2014-01-01	3
Total of all active and inactive participants	2014-01-01	9
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2014-01-01	0
Total participants	2014-01-01	9
Number of participants with account balances	2014-01-01	6
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2014-01-01	0
2013: BARR, ANHUT & ASSOCIATES, P.C. 2013 401k membership
Total participants, beginning-of-year	2013-01-01	7
Total number of active participants reported on line 7a of the Form 5500	2013-01-01	3
Number of retired or separated participants receiving benefits	2013-01-01	0
Number of other retired or separated participants entitled to future benefits	2013-01-01	3
Total of all active and inactive participants	2013-01-01	6
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2013-01-01	0
Total participants	2013-01-01	6
Number of participants with account balances	2013-01-01	5
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2013-01-01	0
2012: BARR, ANHUT & ASSOCIATES, P.C. 2012 401k membership
Total participants, beginning-of-year	2012-01-01	3
Total number of active participants reported on line 7a of the Form 5500	2012-01-01	3
Number of retired or separated participants receiving benefits	2012-01-01	0
Number of other retired or separated participants entitled to future benefits	2012-01-01	2
Total of all active and inactive participants	2012-01-01	5
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2012-01-01	0
Total participants	2012-01-01	5
Number of participants with account balances	2012-01-01	6
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2012-01-01	0
2011: BARR, ANHUT & ASSOCIATES, P.C. 2011 401k membership
Total participants, beginning-of-year	2011-01-01	5
Total number of active participants reported on line 7a of the Form 5500	2011-01-01	3
Number of retired or separated participants receiving benefits	2011-01-01	0
Number of other retired or separated participants entitled to future benefits	2011-01-01	3
Total of all active and inactive participants	2011-01-01	6
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2011-01-01	0
Total participants	2011-01-01	6
Number of participants with account balances	2011-01-01	6
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2011-01-01	0
2009: BARR, ANHUT & ASSOCIATES, P.C. 2009 401k membership
Total participants, beginning-of-year	2009-01-01	7
Total number of active participants reported on line 7a of the Form 5500	2009-01-01	4
Number of retired or separated participants receiving benefits	2009-01-01	0
Number of other retired or separated participants entitled to future benefits	2009-01-01	3
Total of all active and inactive participants	2009-01-01	7
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2009-01-01	0
Total participants	2009-01-01	7
Number of participants with account balances	2009-01-01	7
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2009-01-01	0

Financial Data on BARR, ANHUT & ASSOCIATES, P.C.

Measure	Date	Value
2015 : BARR, ANHUT & ASSOCIATES, P.C. 2015 401k financial data
Total income from all sources	2015-12-31	$30,245
Expenses. Total of all expenses incurred	2015-12-31	$60,844
Benefits paid (including direct rollovers)	2015-12-31	$58,125
Total plan assets at end of year	2015-12-31	$1,380,977
Total plan assets at beginning of year	2015-12-31	$1,411,576
Total contributions received or receivable from participants	2015-12-31	$30,197
Expenses. Other expenses not covered elsewhere	2015-12-31	$2,719
Other income received	2015-12-31	$-4,074
Net income (gross income less expenses)	2015-12-31	$-30,599
Net plan assets at end of year (total assets less liabilities)	2015-12-31	$1,380,977
Net plan assets at beginning of year (total assets less liabilities)	2015-12-31	$1,411,576
Total contributions received or receivable from employer(s)	2015-12-31	$4,122
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2015-12-31	$0
2014 : BARR, ANHUT & ASSOCIATES, P.C. 2014 401k financial data
Total income from all sources	2014-12-31	$91,387
Expenses. Total of all expenses incurred	2014-12-31	$79,725
Benefits paid (including direct rollovers)	2014-12-31	$77,007
Total plan assets at end of year	2014-12-31	$1,386,824
Total plan assets at beginning of year	2014-12-31	$1,375,162
Total contributions received or receivable from participants	2014-12-31	$31,275
Expenses. Other expenses not covered elsewhere	2014-12-31	$2,718
Contributions received from other sources (not participants or employers)	2014-12-31	$0
Other income received	2014-12-31	$45,649
Net income (gross income less expenses)	2014-12-31	$11,662
Net plan assets at end of year (total assets less liabilities)	2014-12-31	$1,386,824
Net plan assets at beginning of year (total assets less liabilities)	2014-12-31	$1,375,162
Assets. Value of participant loans	2014-12-31	$0
Total contributions received or receivable from employer(s)	2014-12-31	$14,463
Value of certain deemed distributions of participant loans	2014-12-31	$0
Value of corrective distributions	2014-12-31	$0
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2014-12-31	$0
Funding deficiency by the employer to the plan for this plan year	2014-12-31	$0
Minimum employer required contribution for this plan year	2014-12-31	$0
Amount contributed by the employer to the plan for this plan year	2014-12-31	$0
2013 : BARR, ANHUT & ASSOCIATES, P.C. 2013 401k financial data
Total income from all sources	2013-12-31	$78,666
Expenses. Total of all expenses incurred	2013-12-31	$453,772
Benefits paid (including direct rollovers)	2013-12-31	$451,208
Total plan assets at end of year	2013-12-31	$1,364,659
Total plan assets at beginning of year	2013-12-31	$1,739,765
Total contributions received or receivable from participants	2013-12-31	$29,255
Expenses. Other expenses not covered elsewhere	2013-12-31	$2,564
Contributions received from other sources (not participants or employers)	2013-12-31	$0
Other income received	2013-12-31	$37,886
Net income (gross income less expenses)	2013-12-31	$-375,106
Net plan assets at end of year (total assets less liabilities)	2013-12-31	$1,364,659
Net plan assets at beginning of year (total assets less liabilities)	2013-12-31	$1,739,765
Assets. Value of participant loans	2013-12-31	$0
Total contributions received or receivable from employer(s)	2013-12-31	$11,525
Value of certain deemed distributions of participant loans	2013-12-31	$0
Value of corrective distributions	2013-12-31	$0
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2013-12-31	$0
Funding deficiency by the employer to the plan for this plan year	2013-12-31	$0
Minimum employer required contribution for this plan year	2013-12-31	$0
Amount contributed by the employer to the plan for this plan year	2013-12-31	$0
2012 : BARR, ANHUT & ASSOCIATES, P.C. 2012 401k financial data
Total income from all sources	2012-12-31	$128,023
Expenses. Total of all expenses incurred	2012-12-31	$57,790
Benefits paid (including direct rollovers)	2012-12-31	$55,173
Total plan assets at end of year	2012-12-31	$1,739,765
Total plan assets at beginning of year	2012-12-31	$1,669,531
Total contributions received or receivable from participants	2012-12-31	$51,129
Expenses. Other expenses not covered elsewhere	2012-12-31	$2,617
Contributions received from other sources (not participants or employers)	2012-12-31	$0
Other income received	2012-12-31	$74,544
Net income (gross income less expenses)	2012-12-31	$70,233
Net plan assets at end of year (total assets less liabilities)	2012-12-31	$1,739,765
Net plan assets at beginning of year (total assets less liabilities)	2012-12-31	$1,669,531
Assets. Value of participant loans	2012-12-31	$0
Total contributions received or receivable from employer(s)	2012-12-31	$2,350
Value of certain deemed distributions of participant loans	2012-12-31	$0
Value of corrective distributions	2012-12-31	$0
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2012-12-31	$0
Funding deficiency by the employer to the plan for this plan year	2012-12-31	$0
Minimum employer required contribution for this plan year	2012-12-31	$0
Amount contributed by the employer to the plan for this plan year	2012-12-31	$0
2011 : BARR, ANHUT & ASSOCIATES, P.C. 2011 401k financial data
Total income from all sources	2011-12-31	$89,610
Expenses. Total of all expenses incurred	2011-12-31	$53,623
Benefits paid (including direct rollovers)	2011-12-31	$52,535
Total plan assets at end of year	2011-12-31	$1,669,531
Total plan assets at beginning of year	2011-12-31	$1,633,545
Total contributions received or receivable from participants	2011-12-31	$48,717
Expenses. Other expenses not covered elsewhere	2011-12-31	$1,088
Contributions received from other sources (not participants or employers)	2011-12-31	$0
Other income received	2011-12-31	$38,631
Net income (gross income less expenses)	2011-12-31	$35,987
Net plan assets at end of year (total assets less liabilities)	2011-12-31	$1,669,531
Net plan assets at beginning of year (total assets less liabilities)	2011-12-31	$1,633,545
Assets. Value of participant loans	2011-12-31	$0
Total contributions received or receivable from employer(s)	2011-12-31	$2,262
Value of certain deemed distributions of participant loans	2011-12-31	$0
Value of corrective distributions	2011-12-31	$0
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2011-12-31	$0
Funding deficiency by the employer to the plan for this plan year	2011-12-31	$0
Minimum employer required contribution for this plan year	2011-12-31	$0
Amount contributed by the employer to the plan for this plan year	2011-12-31	$0
2010 : BARR, ANHUT & ASSOCIATES, P.C. 2010 401k financial data
Total income from all sources	2010-12-31	$165,324
Expenses. Total of all expenses incurred	2010-12-31	$70,607
Benefits paid (including direct rollovers)	2010-12-31	$70,607
Total plan assets at end of year	2010-12-31	$1,637,006
Total plan assets at beginning of year	2010-12-31	$1,542,289
Total contributions received or receivable from participants	2010-12-31	$50,446
Expenses. Other expenses not covered elsewhere	2010-12-31	$0
Contributions received from other sources (not participants or employers)	2010-12-31	$0
Other income received	2010-12-31	$112,466
Net income (gross income less expenses)	2010-12-31	$94,717
Net plan assets at end of year (total assets less liabilities)	2010-12-31	$1,637,006
Net plan assets at beginning of year (total assets less liabilities)	2010-12-31	$1,542,289
Assets. Value of participant loans	2010-12-31	$0
Total contributions received or receivable from employer(s)	2010-12-31	$2,412
Value of certain deemed distributions of participant loans	2010-12-31	$0
Value of corrective distributions	2010-12-31	$0
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2010-12-31	$0
Funding deficiency by the employer to the plan for this plan year	2010-12-31	$0
Minimum employer required contribution for this plan year	2010-12-31	$0
Amount contributed by the employer to the plan for this plan year	2010-12-31	$0
2009 : BARR, ANHUT & ASSOCIATES, P.C. 2009 401k financial data
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2009-12-31	$0
Funding deficiency by the employer to the plan for this plan year	2009-12-31	$0
Minimum employer required contribution for this plan year	2009-12-31	$0
Amount contributed by the employer to the plan for this plan year	2009-12-31	$0

Form 5500 Responses for BARR, ANHUT & ASSOCIATES, P.C.

2015: BARR, ANHUT & ASSOCIATES, P.C. 2015 form 5500 responses
2015-01-01	Type of plan entity	Single employer plan
2015-01-01	Submission has been amended	No
2015-01-01	This submission is the final filing	No
2015-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2015-01-01	Plan is a collectively bargained plan	No
2015-01-01	Plan funding arrangement – Trust	Yes
2015-01-01	Plan benefit arrangement - Trust	Yes
2014: BARR, ANHUT & ASSOCIATES, P.C. 2014 form 5500 responses
2014-01-01	Type of plan entity	Single employer plan
2014-01-01	Submission has been amended	No
2014-01-01	This submission is the final filing	No
2014-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2014-01-01	Plan is a collectively bargained plan	No
2014-01-01	Plan funding arrangement – Trust	Yes
2014-01-01	Plan benefit arrangement - Trust	Yes
2013: BARR, ANHUT & ASSOCIATES, P.C. 2013 form 5500 responses
2013-01-01	Type of plan entity	Single employer plan
2013-01-01	Submission has been amended	No
2013-01-01	This submission is the final filing	No
2013-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2013-01-01	Plan is a collectively bargained plan	No
2013-01-01	Plan funding arrangement – Trust	Yes
2013-01-01	Plan benefit arrangement - Trust	Yes
2012: BARR, ANHUT & ASSOCIATES, P.C. 2012 form 5500 responses
2012-01-01	Type of plan entity	Single employer plan
2012-01-01	Submission has been amended	No
2012-01-01	This submission is the final filing	No
2012-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2012-01-01	Plan is a collectively bargained plan	No
2012-01-01	Plan funding arrangement – Trust	Yes
2012-01-01	Plan benefit arrangement - Trust	Yes
2011: BARR, ANHUT & ASSOCIATES, P.C. 2011 form 5500 responses
2011-01-01	Type of plan entity	Single employer plan
2011-01-01	Submission has been amended	No
2011-01-01	This submission is the final filing	No
2011-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2011-01-01	Plan is a collectively bargained plan	No
2011-01-01	Plan funding arrangement – Trust	Yes
2011-01-01	Plan benefit arrangement - Trust	Yes
2009: BARR, ANHUT & ASSOCIATES, P.C. 2009 form 5500 responses
2009-01-01	Type of plan entity	Single employer plan
2009-01-01	Submission has been amended	No
2009-01-01	This submission is the final filing	No
2009-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2009-01-01	Plan is a collectively bargained plan	No
2009-01-01	Plan funding arrangement – Trust	Yes
2009-01-01	Plan benefit arrangement - Trust	Yes

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Company Name:	BARR, ANHUT & ASSOCIATES, P.C.
Employer identification number (EIN):	382408335
NAIC Classification:	541110
NAIC Description:	Offices of Lawyers