Department of Labor filing
Spot something wrong?Choi & Lee Cpas and Associates 401(k) plan
CHOI & LEE CPAS AND ASSOCIATES RETIREMENT PLAN · For the plan year ended Dec 31, 2025
Legal plan sponsor: CHOI & LEE CPAS AND ASSOCIATES
Latest public filing 2025 · received Jul 2, 2026
Plan summary
Start with the match, vesting, and fees
Our read: The employer contribution is documented. Vesting is not confirmed yet. Reported employer money is near the middle of its peer group.
63Plan health
from public filings
from public filings
See what drives the plan health score
Published only when at least four measures and half of the model weight are available. Missing information is excluded rather than scored as zero.
ted to the NEOs is reflected in “Outstanding Equity Awards at September 28, 2025” below.
There is not enough detail for a reliable example.
obligation, end of year 175,524 188,528 Fair value of plan assets, beginning of year: 193,192 210,031 Actual return on plan assets 8,285 19,957 Benefits paid ( 13,655 ) ( 13,021 ) Administrative expenses paid ( 1,470 ) ( 1,155 ) Settlements — ( 22,620 ) Fair value of plan assets, end of year 186,352 193,192 Funded status 10,828 4,664 Disaggregated amounts recognized in the Consolidated Balance Sheets are as follows: (Thousands of Dollars) September 28 2025 September 29 2024 Net pension assets 10,828 4,664 Accumulated other comprehensive income (before income taxes) 14,683 8,804 Amounts recognized in accumulated other comprehensive (loss) income are as follows: (Thousands of Dollars) September 28 2025 September 29 2024 Unrecognized net actuarial gain 17,581 12,550 Unrecognized prior service
Up 0.0% over the filing history shown.
Participation up 0.0% · assets up 0.0%
How this is calculated →Not in the public documents: vesting, investment choices, eligibility, automatic enrollment, Roth availability
These details are often found in employee-only plan documents. We do not fill in an answer without a dated source.
Before you enroll: confirm the match, vesting schedule, waiting period, and fees in the current plan documents. The filing history shows how the plan itself has changed.
Keep in mind: public filings do not show your personal investment returns. Missing information does not count against the plan. Today’s benefit rules require a current plan document.
Filing comparison · 202558out of 100 among similar-size plans in the same industry when enough peers exist
How this filing compares
Reported employer contributions74th percentileTypical peer $2,475 · based on 85,770 comparable plans
Lower reported administrative expense21st percentileTypical peer $102 · based on 77,997 comparable plans
This comparison uses historical filing figures. It does not compare current match formulas, vesting, investments, or employee fees.
Peer-group method: industry size. The comparison used the most specific peer group with enough valid filings.
The short version
What employees should know
For the year ended Dec 31, 2025, CHOI & LEE CPAS AND ASSOCIATES reported $22,853 in employer contributions across this plan, or $4,571 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.
Compared with similarly sized plans in the same industry.
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 are plan-wide totals. They are not individual account balances.
- Employer contributions
- $22,853 $4,571 per active participant
- Participant contributions
- $62,443
- Other contributions
- Not reported Amounts not classified as employer or participant contributions
- Employer share of contributions
- 26.8%
- Active participants
- 5 Small plan
- Total participants
- 9 9 at the beginning of the year
- Ending assets
- $423,183 $47,020 per participant
- Net-asset change
- Up 0.0% Not the same as investment performance
- Beginning net assets
- $292,407
- Ending net assets
- $423,183
- Beginning liabilities
- Not reported
- Ending liabilities
- $0
- Total income
- $135,648
- Total expenses
- $4,872
- Administrative expenses
- $4,872 $541 per active participant
- Participant loans
- Not reported Not reported of plan assets
Three-year filing history
How the reported figures changed
Each chart uses the selected public filing for that year. Missing values remain blank rather than becoming zero.
2025
$4,571
2025
$541
2025
5
2025
$423,183
2025
Not reported
| Plan year | Employer money per active participant | Active participants | Plan assets |
|---|---|---|---|
| 2025 | $4,571 | 5 | 423.2K |
Changes in plan assets are not the same as investment performance.
Plan health
Loans, late deposits, and other filing disclosures
- Participant loans as a share of plan assets
- Not reported
- 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
- 461238846-001
Reported plan details
Identity and filing status
- Plan type
- Retirement plan
- Employer arrangement
- 1
- Plan effective date
- Jan 1, 2020
- Industry
- Professional, scientific, and technical services
- Amended filing
- No
- Final filing for this plan
- No
- Short plan year
- No
- 401(k) feature reported
- Yes
Show DOL characteristic codes
2E2G2J3D
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_ID20260702180055NAL0013260163001
Data sourceDOL Form 5500 bulk data ↗
Filing searchEFAST2 ↗