California › Management of companies (holding companies) › 100 to 249 participants
Form 5500 statement · plan year 1 Jan 2025 to 31 Dec 2025
M & S Acquisition Corporation 401(k) Plan
Sponsored by M & S Acquisition Corporation, Los Angeles, CA
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
M & S Acquisition Corporation 401(k) Plan is a 401(k) plan sponsored by M & S Acquisition Corporation of Los Angeles, California. For the plan year ending 31 Dec 2025 it reported 225 participants, 205 of them active, and net assets of $25.1M.
Net assets came to $111,358 per participant, well above the $60,207 median for defined contribution plans with 100 to 249 participants and well above the $70,381 median for defined contribution plans in management of companies (holding companies). The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
The employer contributed $567K during the year, or $2,764 per active participant against a same-size median of $2,447; participants contributed $2.4M and $308K arrived as rollovers and other contributions. Benefits paid out totalled $1.7M.
Schedule C lists 2 service provider organisations paid $5,000 or more, with reported compensation of $46K: $203 per participant, close to the same-size median of $194. Administrative expenses charged to the plan were $183K. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
The independent accountant's opinion on the financial statements was unmodified (unqualified), from an audit whose scope was limited under ERISA section 103(a)(3)(C) to exclude investment information certified by a bank or insurer.
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DC plans |
|---|---|---|---|---|
| Net assets per participant | $111,358 | $60,207 | $70,381 | $53,089 |
| Employer contributions per active participant | $2,764 | $2,447 | $2,643 | $2,174 |
| Schedule C compensation per participant | $203 | $194 | $98.63 | $123 |
| Schedule C compensation, share of net assets | 0.18% | 0.32% | 0.18% | 0.26% |
| Administrative expenses per participant | $811 | $176 | $97.39 | $116 |
Peer columns are medians for plan year 2024 across defined contribution plans with 100 or more participants: 100 to 249 participants (22,054 plans), management of companies (holding companies) (680) and all US plans (63,607). Fee medians cover plans that report an amount.
Statement for the year
- Net assets, beginning of year$19,927,229
- Employer contributions$566,661
- Participant contributions$2,428,126
- Rollovers and other contributions$308,334
- Total contributions$3,303,121
- Total income, including investment results$7,020,770
- Benefits paid$1,704,047
- Administrative expenses$182,582
- Total expenses$1,892,559
- Net income$5,128,211
- Net transfers$0
- Net assets, end of year$25,055,440
Participants
- Active participants205
- Retired or separated, receiving benefits20
- Retired or separated, entitled to future benefits0
- Participants with account balances208
- Total participants, end of year225
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| J.P Morgan Securitires LLC | Investment advisory (participants) | $43,834 | $0 |
| John Hancock Life Insurance Co. | Recordkeeping and information management | $1,778 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Recordkeeping fees$74,585
- Contract administrator fees$64,163
- Investment advisory and management fees$43,834
- Total administrative expenses$182,582
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Pooled separate accounts$23.7M · 94.5%
- Insurance company general account$1.2M · 4.7%
- Participant loans$194K · 0.8%
- Receivables$14K · 0.1%
- Cash (interest and non-interest bearing)$376 · 0.0%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)Yes
- Accounting firmPension Assurance LLP
- Participant contributions reported as transmitted lateYes, $5,635
- Covered by a fidelity bondYes, $1,000,000
- Blackout period during the yearNo
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
2AAge/service weighted or new comparability or similar plan2EProfit-sharing plan2FERISA section 404(c) plan2GTotal participant-directed account plan2JCode section 401(k) feature2KCode section 401(m) arrangement2TTotal or partial participant-directed account plan with a default investment account3DPre-approved pension plan3HPlan sponsor(s) is (are) a member(s) of a controlled group
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 551112: Offices of Other Holding Companies.
Similar plans in California
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Atb Administration Retirement Plan | Atb Administration LLC | 259 | $23.7M | $91,686 |
| CFP Fire Protection, Inc. 401(k) Savings Plan | CFP Fire Protection, Inc. | 223 | $10.4M | $46,522 |
| Healthsmart Management Services Organizations, Inc. 401(k) Plan | Healthsmart Management Services Organizations Inc. | 263 | $16.5M | $62,895 |
| Newbasis, LLC Savings and Retirement Plan and Trust 401(k) Plan | Newbasis, LLC | 196 | $3.0M | $15,246 |
| CTC Global Corporation 401(k) Plan | CTC Global Corporation | 348 | $22.6M | $64,968 |
| Paul Snider Enterprises Profit Sharing Plan and Trust | Snider Motors Inc. | 184 | $16.8M | $91,296 |
Defined contribution plans in management of companies (holding companies) closest in size.
Questions and answers
How big is M & S Acquisition Corporation 401(k) Plan?
225 participants at the end of the plan year ending 31 Dec 2025, of whom 205 were active employees, with net assets of $25,055,440. Among defined contribution plans that places it in the 100 to 249 participants band, which held 22,054 plans in plan year 2024.
What does M & S Acquisition Corporation contribute per participant?
The filing reports $566,661 in employer contributions for the year, which is $2,764 per active participant; the median for plans of the same type and size was $2,447 in plan year 2024. Form 5500 reports the total only. It does not state the match formula, and the per-participant figure is an average, not any one person's contribution.
What fees does the plan pay and how do they compare?
Schedule C reports $45,612 in compensation to service provider organisations, $203 per participant or 0.18% of net assets. The same-size median among plans reporting any Schedule C compensation was $194 per participant. Administrative expenses on Schedule H were $182,582. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is M & S Acquisition Corporation. Recordkeeping or administration: John Hancock Life Insurance Co.. Investment advisory or management: J.P Morgan Securitires LLC. The financial statements were audited by Pension Assurance LLP. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion from a limited-scope audit, in which the accountant did not audit investment information certified by a bank or insurance company. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jan 2025 to 31 Dec 2025, received by the Department of Labor on 9 Sep 2026. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Sep 2026. This page shows the latest filing on record for EIN 95-4447540, plan 001, received 9 Sep 2026; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.