Department of Labor filing

NAMAN HOWELL SMITH & LEE, PLLC

NAMAN HOWELL SMITH & LEE, PLLC EMPLOYEES PROFIT SHARING PLAN AND TRUST · For the plan year ended Sep 30, 2025

Public filing 2024 · received Apr 22, 2026Verified current terms Not available

Plan at a glance

How good does the filing look?

66filing 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

$8,743

Reported employer contributions per active participant.

Higher than about 90% of comparable plans

#People in the filing

183

Active participants reported for 2024.

The filing does not say how many employees are currently contributing.

¢Visible plan-paid fees

$425 / participant

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

Lower cost than about 10% of comparable plans

↗Investment performance

Not available

Plan assets changed 11.5%, 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 · 202466out of 100 among similar-size plans in the same industry when enough peers exist

How this filing compares

Reported employer contributions90th percentileTypical peer $3,137 · based on 5,509 comparable plans

Lower reported administrative expense10th percentileTypical peer $173 · based on 5,672 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 Sep 30, 2025, NAMAN HOWELL SMITH & LEE, PLLC reported $1,600,000 in employer contributions across the plan and 183 active participants. That works out to $8,743 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 proxy81%

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 trendDown 19.7%

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

Expense trendUp 7.5%

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

Peer context66/100

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: $1,600,000
Participant contributions: $1,156,869
Other contributions: $199,886
Employer share of reported contributions: 58.0%
Beginning assets: $46,976,710
Ending assets: $52,368,527
Ending net assets: $52,368,527
Ending liabilities: $0
Total income: $9,326,565
Total expenses: $3,934,748
Administrative expenses: $72,222
Participant loans: $0

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

$10,887

2023

$10,993

2024

$8,743

Plan-paid administrative expenses per participant

2022

$395

2023

$381

2024

$425

Active participants

2022

124

2023

136

2024

183

Detailed filing history
Plan year	Per active participant	Active participants	Plan assets	Filing ID
2024	$8,743	183	52.4M	20260422135937NAL0003610689001
2023	$10,993	136	47M	20250501134603NAL0003205473001
2022	$10,887	124	40.2M	20240701111101NAL0002740835001

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: 0.0%
Independent accountant’s opinion: Unqualified opinion Code 1
Late participant contributions reported: Not stated in the filing
Public plan identifier: 742004800-002

Reported plan details

Identity and filing status

Plan type: Retirement plan
Employer arrangement: Single-employer plan
Plan effective date: Oct 1, 1980
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
2F2G2J3B3D2R2T2E

Reported service providers

Organizations named in the latest filing

The public dataset does not always identify a provider’s exact role. Compensation stays blank when it was not separately reported.

Provider	Plan year	Direct compensation	Indirect compensation
FIDELITY INVESTMENTS INSTITUTIONAL	2024	Not reported	unknown

Current plan terms

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Filing ACK_ID20260422135937NAL0003610689001

Data sourceDOL Form 5500 bulk data ↗

Filing searchEFAST2 ↗