icipants 955,181 Transfers from acquired company benefit plans 263,070 Total additions 10,381,207 Deductions from net assets attributed to: Distributions to participants 6,593,690 Administrative Expenses, Net 40,094 Total deductions 6,633,783 Net increase in net assets during the year $ 3,747,424 Net assets available for benefits: Beginning of year $ 59,862,206 End of year $ 63,609,630 The accompanying notes are an integral part of these financial statements.
Department of Labor filing
Spot something wrong?Bowe Machine
2 retirement plans combined · For the plan year ended Dec 31, 2025
Legal plan sponsor: BOWE MACHINE COMPANY
Latest public filing 2025 · received Jul 8, 2026
At a glance
The details employees usually care about
Bottom line: The current match still needs a dated source. Vesting is not confirmed yet. The latest filing also shows more employer money than most similar plans.
the near term could materially affect participants’ account balances and the amounts reported in the statement of net assets available for benefits.
eligible salary and performance pay after approximately 30 days of employment with IBM, unless they elect otherwise
ied PPP) called the Retirement Benefit Account (RBA).
ion (“IBM”) and certain of its domestic related companies and partnerships an opportunity to defer from 1 to 80 percent of their eligible compensation for before-tax 401(k) and/or Roth 401(k) contributions to any of 35 primary investment funds and about 160 mutual and commingled funds in an “Expanded Choice - Select Funds.” In addition, participants are able to contribute up to 10 percent of their eligible compensation on an after-tax basis. Annual contributions are subject to the legal limits permitted by Internal Revenue Service (“IRS”) regulations. Participants have the choice to enroll in Managed Accounts, an account management service provided by Edelman Financial Engines for a fee which is deducted from the participant’s account. Participants are provided the choice to enroll in a “d
Up 0.0% over the filing history shown.
Participation up 0.0% · assets up 0.0% · loans 0.5% of assets
Still checking: vesting
These details may be in documents available only to employees. We leave them blank until we find a dated source.
What to check first: the match, vesting, waiting period and fees. Use the filing history to see how the plan has changed over time.
One limitation: public filings do not show your personal investment returns. A blank means we could not verify the answer; it does not count against the plan. We still need a current plan document for today’s benefit rules.
The short version
What employees should know
For the year ended Dec 31, 2025, BOWE MACHINE COMPANY reported $95,424 in employer contributions across its retirement plans, or $1,735 per active participant. This is the best company-wide filing average available—not a promise of what any one employee receives.
Up 0.0% across the filing years shown. The filing does not report every employee who was eligible.
Change in employer contributions per active participant.
Change in reported administrative cost per participant. Fund expenses may be separate.
What this public record cannot answer
For the current match, vesting rules, eligibility, employee fees, and investment choices, we need a recent plan document. We leave those details blank until we have one.
Money and scale
Contributions, assets, and expenses
These totals combine every public plan record tied to this employer. They are not individual account balances.
- Employer contributions
- $95,424 $1,735 per active participant
- Participant contributions
- $186,052
- Other contributions
- $263 Amounts not classified as employer or participant contributions
- Employer share of contributions
- 33.9%
- Active participants
- 55 Small plan
- Total participants
- 68 79 at the beginning of the year
- Ending assets
- $6,554,990 $96,397 per participant
- Net-asset change
- Up 0.0% Not the same as investment performance
- Beginning net assets
- $5,662,072
- Ending net assets
- $6,554,990
- Beginning liabilities
- Not reported
- Ending liabilities
- Not reported
- Total income
- $1,128,241
- Total expenses
- $235,323
- Administrative expenses
- $2,654 $39 per active participant
- Participant loans
- $35,544 0.5% of plan assets
Three-year filing history
How the reported figures changed
These charts combine the employer’s public plans by filing year. Missing values remain blank rather than becoming zero.
2025
$1,735
2025
$39
2025
55
2025
$6,554,990
2025
0.5%
| Plan year | Employer money per active participant | Active participants | Plan assets |
|---|---|---|---|
| 2025 | $1,735 | 55 | 6.6M |
Changes in plan assets are not the same as investment performance.
Plan health
Operational signals worth checking
- Participant loans as a share of plan assets
- 0.5%
- Independent accountant’s opinion
- Not stated in the filing
- Late participant contributions reported
- Not reportedA “yes” needs context and is not, by itself, proof of wrongdoing.
- Loan defaults reported
- Not reported
- Lease defaults reported
- Not reportedOnly a small number of filings report these events.
- Nonexempt transactions reported
- Not reported
- Public plan identifier
- 420882519-001
Reported plan details
Identity and filing status
- Plan type
- Retirement plan
- Employer arrangement
- 1
- Plan effective date
- Jan 1, 1985
- Industry
- Industry group 33
- Amended filing
- No
- Final filing for this plan
- No
- Short plan year
- No
- 401(k) feature reported
- Yes
Show DOL characteristic codes
2E2F2G2J2T3D2K
All plans from this employer
2 public plan records roll up to this profile
The employer totals above combine these records by year. Open an individual plan for its own filing details.
Company filings
Retirement-plan details in SEC filings
These are relevant passages from company filings. Open the filing for context; a passage only becomes a current plan term after we check its wording and date.
11-K · report period Dec 31, 2025INTERNATIONAL BUSINESS MACHINES CORP — 11-K filed 2026-06-26 ↗
Primary source · awaiting reviewVesting
her earnings on Roth 401(k) contributions may not be taxable at withdrawal provided the participant has met the applicable rules. Vesting Participants in the Plan are at all times fully vested in their account balance, including employee contributions, prior IBM contributions and earnings thereon, if any. Distributions Participants who have terminated employment or are eligible for in-service distributions (e.g. have reached age 59.5) may request ad hoc distributions ($ 500 minimum) or a full distribution. In addition, participants may also elect to receive the balance of their account in semi-monthly, monthly, quarterly, semi-annual or annual installments. Eligible participants may request installments over a fixed period of time or at a flat dollar amount ($ 500 minimum per period for a
Automatic enrollment
ied PPP) called the Retirement Benefit Account (RBA). IBM's contributions to the Plan ended and employees can continue to make contributions to the Plan. Newly hired employees are automatically enrolled at 5 percent of eligible salary and performance pay after approximately 30 days of employment with IBM, unless they elect otherwise. Participants are able to choose to have their contributions invested entirely in one of, or in any combination of, the 35 primary funds and about 160 mutual and commingled funds in the Expanded Choice - Select Funds, in multiples of one percent. If participants do not make an investment election, then contributions will be invested in the default Target Retirement fund that most closely corresponds to the year in which they will reach age 65 . Participants may
Fees
icipants 955,181 Transfers from acquired company benefit plans 263,070 Total additions 10,381,207 Deductions from net assets attributed to: Distributions to participants 6,593,690 Administrative Expenses, Net 40,094 Total deductions 6,633,783 Net increase in net assets during the year $ 3,747,424 Net assets available for benefits: Beginning of year $ 59,862,206 End of year $ 63,609,630 The accompanying notes are an integral part of these financial statements. 5 IBM 401(k) PLAN NOTES TO FINANCIAL STATEMENTS NOTE 1 - DESCRIPTION OF THE PLAN The following description of the IBM 401(k) Plan (the “Plan”) provides only general information. Participants should refer to the Plan prospectus (Summary Plan Description) and applicable Summaries of Material Modification (SMM) for a complete description
Current plan terms
Help fill the gap the filing leaves.
If you have a current SPD, fee disclosure, or enrollment guide, you can share it with us. We check the source and date before adding anything to the profile.
Filing evidence
Open the selected public records
We use the latest valid received filing for each year after resolving amendments and duplicate records. Open the source to check the original filing.
Filing ACK_IDEMPLOYER-2025
Data sourceDOL Form 5500 bulk data ↗
Filing searchEFAST2 ↗