Department of Labor filing

LIGGETT GROUP INC.

PROFIT SHARING PLAN OF LIGGETT GROUP INC. FOR BARGAINING UNIT AND HOURLY EMPLOYEES · For the plan year ended Dec 31, 2024

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Public filing 2024 · received Oct 16, 2025Verified current terms Not available

Plan at a glance

How good does the filing look?

63filing comparison
out of 100

The filing looks somewhat better than typical peers on the measures we can compare. This is a filing comparison, not a complete benefits score.

$Employer support
$3,736

Reported employer contributions per active participant.

Higher than about 74% of comparable plans
#People in the filing
211

Active participants reported for 2024.

The filing does not say how many employees are currently contributing.
¢Visible plan-paid fees
$135 / participant

Reported administrative expense—not every fee an employee may pay.

Lower cost than about 38% of comparable plans
Investment performance
Not available

Plan assets changed 13.5%, but that includes contributions, withdrawals, and market movement.

Asset change is not investment performance.
What we still need to judge the benefit

Current match formula, vesting, eligibility, investment choices, fund expense ratios, and employee-level fees.

See missing terms ↓
Filing comparison · 202463out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions74th percentileTypical peer $2,299 · based on 108 comparable plans
Lower reported administrative expense38th percentileTypical peer $103 · based on 112 comparable plans

This comparison uses historical filing figures. It does not compare current match formulas, vesting, investments, or employee fees.

The short version

What the latest filing tells us

For the plan year ended Dec 31, 2024, LIGGETT GROUP INC. reported $788,192 in employer contributions across the plan and 211 active participants. That works out to $3,736 per active participant. It is useful context, but it is not the current match formula and it does not show what any one employee received.

Participation proxy85%

Active participants divided by all end-of-year plan participants. This is not the company participation rate because the filing does not report every eligible employee.

Employer money trendUp 11.3%

Change in reported employer contribution per active participant across the filing history shown.

Expense trendUp 174.7%

Change in reported administrative expense per participant. Investment expenses may not be included.

Peer context63/100

A filing comparison among similar-size plans in the same industry when enough peers exist.

Where the public filing stops

Current match, vesting, eligibility, employee fees, and investment choices require a dated plan document. Until we have one, those details stay blank.

Latest financial record

Contributions, assets, and expenses

These figures are reported totals for the plan—not individual account balances or promises to any employee.

Employer contributions
$788,192
Participant contributions
$1,335,263
Other contributions
$89,535
Employer share of reported contributions
37.1%
Beginning assets
$22,106,839
Ending assets
$25,082,769
Ending net assets
$25,082,769
Ending liabilities
$0
Total income
$5,006,298
Total expenses
$2,030,368
Administrative expenses
$35,146
Participant loans
$804,414

Three-year filing history

How the reported figures changed

Each chart uses its own scale and starts at zero. When the filing has no value, the chart says so rather than turning it into a zero.

Employer contributions reported per active participant
2022
$3,357
2023
$3,465
2024
$3,736
Plan-paid administrative expenses per participant
2022
$49
2023
$107
2024
$135
Active participants
2022
221
2023
232
2024
211
Detailed filing history
Plan yearPer active participantActive participantsPlan assetsFiling ID
2024$3,73621125.1M20251016102527NAL0003135251001
2023$3,46523222.1M20240731052407NAL0014047859001
2022$3,35722119.7M20230731121837NAL0009740515001

Changes in plan assets are not the same as investment performance. Each row uses the selected public filing for that year.

Plan operations

Details worth knowing

Participant loans as a share of plan assets
3.2%
Independent accountant’s opinion
Unqualified opinion Code 1
Late participant contributions reported
Not stated in the filing
Public plan identifier
561702115-004

Reported plan details

Identity and filing status

Plan type
Retirement plan
Employer arrangement
Single-employer plan
Plan effective date
Jan 1, 1964
Industry
Manufacturing
Amended filing
Yes
Final filing for this plan
No
Short plan year
No
401(k) feature reported
Yes
Show DOL characteristic codes2E2F2G2J2K2T3H

Current plan terms

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Filing ACK_ID20251016102527NAL0003135251001
Data sourceDOL Form 5500 bulk data ↗
Filing searchEFAST2 ↗