Seward & Kissel LLP
Plan context: Seward & Kissel Qualified Retirement Plan Master Trust
EIN 13-5551783 • New York, NY • 166 filings • 20 plans
Current Snapshot
Latest Year
2024
2024 Participants
275
2024 Assets
$661,871,123
2024 Contributions
$14,417,988
Historical Graphs
Total Assets Over Time
Aggregate end-of-year assets by filing year, excluding zero-asset years
Participants Over Time
Largest reported end-of-year plan headcount by filing year, used to avoid double-counting participants across overlapping plans
Company Timeline
Year summaries and individual filings are combined here so you can stay in one place while moving across years and plan filings.
| Year / Filing | Filings | Participants | Assets | Contributions | Contrib./Participant |
|---|---|---|---|---|---|
| 2024 | 7 | 275 | $661,871,123 | $14,417,988 | $52,429iApproximate average salary by contribution assumption: employee only about $1,310,726 at 4% or $873,817 at 6%; with 50% employer match about $873,817 at 4% or $582,545 at 6%; with 100% employer match about $655,363 at 4% or $436,909 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $319,255,525 | - | - |
| Seward & Kissel Retirement Plan | - | 200 | $252,966,665 | $8,863,919 | $44,320iApproximate average salary by contribution assumption: employee only about $1,107,990 at 4% or $738,660 at 6%; with 50% employer match about $738,660 at 4% or $492,440 at 6%; with 100% employer match about $553,995 at 4% or $369,330 at 6%. |
| Seward & Kissel 401K Plan | - | 100 | $66,683,121 | $1,782,174 | $17,822iApproximate average salary by contribution assumption: employee only about $445,544 at 4% or $297,029 at 6%; with 50% employer match about $297,029 at 4% or $198,019 at 6%; with 100% employer match about $222,772 at 4% or $148,515 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 91 | $22,965,812 | $3,771,895 | $41,449iApproximate average salary by contribution assumption: employee only about $1,036,235 at 4% or $690,823 at 6%; with 50% employer match about $690,823 at 4% or $460,549 at 6%; with 100% employer match about $518,117 at 4% or $345,412 at 6%. |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 275 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 275 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 275 | - | - | - |
| 2023 | 7 | 276 | $555,675,895 | $13,318,274 | $48,255iApproximate average salary by contribution assumption: employee only about $1,206,365 at 4% or $804,244 at 6%; with 50% employer match about $804,244 at 4% or $536,162 at 6%; with 100% employer match about $603,183 at 4% or $402,122 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $267,379,000 | - | - |
| Seward & Kissel Retirement Plan | - | 197 | $221,893,862 | $7,193,133 | $36,513iApproximate average salary by contribution assumption: employee only about $912,834 at 4% or $608,556 at 6%; with 50% employer match about $608,556 at 4% or $405,704 at 6%; with 100% employer match about $456,417 at 4% or $304,278 at 6%. |
| Seward & Kissel 401K Plan | - | 89 | $45,989,148 | $2,255,977 | $25,348iApproximate average salary by contribution assumption: employee only about $633,701 at 4% or $422,468 at 6%; with 50% employer match about $422,468 at 4% or $281,645 at 6%; with 100% employer match about $316,851 at 4% or $211,234 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 81 | $20,413,885 | $3,869,164 | $47,767iApproximate average salary by contribution assumption: employee only about $1,194,186 at 4% or $796,124 at 6%; with 50% employer match about $796,124 at 4% or $530,750 at 6%; with 100% employer match about $597,093 at 4% or $398,062 at 6%. |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 275 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 252 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 276 | - | - | - |
| 2022 | 7 | 263 | $473,337,528 | $13,215,659 | $50,250iApproximate average salary by contribution assumption: employee only about $1,256,241 at 4% or $837,494 at 6%; with 50% employer match about $837,494 at 4% or $558,329 at 6%; with 100% employer match about $628,121 at 4% or $418,747 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $228,248,224 | - | - |
| Seward & Kissel Retirement Plan | - | 198 | $188,331,462 | $7,402,480 | $37,386iApproximate average salary by contribution assumption: employee only about $934,657 at 4% or $623,104 at 6%; with 50% employer match about $623,104 at 4% or $415,403 at 6%; with 100% employer match about $467,328 at 4% or $311,552 at 6%. |
| Seward & Kissel 401K Plan | - | 79 | $40,226,378 | $4,154,692 | $52,591iApproximate average salary by contribution assumption: employee only about $1,314,776 at 4% or $876,517 at 6%; with 50% employer match about $876,517 at 4% or $584,345 at 6%; with 100% employer match about $657,388 at 4% or $438,259 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 87 | $16,531,464 | $1,658,487 | $19,063iApproximate average salary by contribution assumption: employee only about $476,577 at 4% or $317,718 at 6%; with 50% employer match about $317,718 at 4% or $211,812 at 6%; with 100% employer match about $238,288 at 4% or $158,859 at 6%. |
| Seward & Kissel LLP Medical Benefits Plan | - | 201 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 263 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 262 | - | - | - |
| 2021 | 7 | 271 | $596,252,216 | $11,662,681 | $43,036iApproximate average salary by contribution assumption: employee only about $1,075,893 at 4% or $717,262 at 6%; with 50% employer match about $717,262 at 4% or $478,175 at 6%; with 100% employer match about $537,947 at 4% or $358,631 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $286,385,234 | - | - |
| Seward & Kissel Retirement Plan | - | 173 | $196,657,452 | $4,716,885 | $27,265iApproximate average salary by contribution assumption: employee only about $681,631 at 4% or $454,421 at 6%; with 50% employer match about $454,421 at 4% or $302,947 at 6%; with 100% employer match about $340,815 at 4% or $227,210 at 6%. |
| Seward & Kissel 401K Plan | - | 119 | $90,057,373 | $3,084,527 | $25,920iApproximate average salary by contribution assumption: employee only about $648,010 at 4% or $432,007 at 6%; with 50% employer match about $432,007 at 4% or $288,004 at 6%; with 100% employer match about $324,005 at 4% or $216,003 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 78 | $23,152,157 | $3,861,269 | $49,503iApproximate average salary by contribution assumption: employee only about $1,237,586 at 4% or $825,057 at 6%; with 50% employer match about $825,057 at 4% or $550,038 at 6%; with 100% employer match about $618,793 at 4% or $412,529 at 6%. |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 270 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 271 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 209 | - | - | - |
| 2020 | 7 | 260 | $520,107,946 | $12,586,514 | $48,410iApproximate average salary by contribution assumption: employee only about $1,210,242 at 4% or $806,828 at 6%; with 50% employer match about $806,828 at 4% or $537,885 at 6%; with 100% employer match about $605,121 at 4% or $403,414 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $248,136,536 | - | - |
| Seward & Kissel Retirement Plan | - | 160 | $177,422,665 | $6,067,180 | $37,920iApproximate average salary by contribution assumption: employee only about $947,997 at 4% or $631,998 at 6%; with 50% employer match about $631,998 at 4% or $421,332 at 6%; with 100% employer match about $473,998 at 4% or $315,999 at 6%. |
| Seward & Kissel 401K Plan | - | 109 | $71,043,463 | $3,309,036 | $30,358iApproximate average salary by contribution assumption: employee only about $758,953 at 4% or $505,969 at 6%; with 50% employer match about $505,969 at 4% or $337,313 at 6%; with 100% employer match about $379,477 at 4% or $252,984 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 76 | $23,505,282 | $3,210,298 | $42,241iApproximate average salary by contribution assumption: employee only about $1,056,019 at 4% or $704,013 at 6%; with 50% employer match about $704,013 at 4% or $469,342 at 6%; with 100% employer match about $528,010 at 4% or $352,006 at 6%. |
| Seward & Kissel LLP Group Life Insurance Plan | - | 260 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 260 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 202 | - | - | - |
| 2019 | 7 | 260 | $461,260,087 | $16,119,977 | $62,000iApproximate average salary by contribution assumption: employee only about $1,549,998 at 4% or $1,033,332 at 6%; with 50% employer match about $1,033,332 at 4% or $688,888 at 6%; with 100% employer match about $774,999 at 4% or $516,666 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $219,873,768 | - | - |
| Seward & Kissel Retirement Plan | - | 156 | $163,164,880 | $9,578,817 | $61,403iApproximate average salary by contribution assumption: employee only about $1,535,067 at 4% or $1,023,378 at 6%; with 50% employer match about $1,023,378 at 4% or $682,252 at 6%; with 100% employer match about $767,533 at 4% or $511,689 at 6%. |
| Seward & Kissel 401K Plan | - | 114 | $57,155,972 | $2,888,526 | $25,338iApproximate average salary by contribution assumption: employee only about $633,449 at 4% or $422,299 at 6%; with 50% employer match about $422,299 at 4% or $281,533 at 6%; with 100% employer match about $316,724 at 4% or $211,150 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 72 | $21,065,467 | $3,652,634 | $50,731iApproximate average salary by contribution assumption: employee only about $1,268,276 at 4% or $845,517 at 6%; with 50% employer match about $845,517 at 4% or $563,678 at 6%; with 100% employer match about $634,138 at 4% or $422,759 at 6%. |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 258 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 207 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 260 | - | - | - |
| 2018 | 7 | 285 | $391,985,720 | $16,877,690 | $59,220iApproximate average salary by contribution assumption: employee only about $1,480,499 at 4% or $986,999 at 6%; with 50% employer match about $986,999 at 4% or $658,000 at 6%; with 100% employer match about $740,250 at 4% or $493,500 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $186,737,513 | - | - |
| Seward & Kissel Retirement Plan | - | 181 | $143,255,977 | $10,267,491 | $56,726iApproximate average salary by contribution assumption: employee only about $1,418,162 at 4% or $945,441 at 6%; with 50% employer match about $945,441 at 4% or $630,294 at 6%; with 100% employer match about $709,081 at 4% or $472,721 at 6%. |
| Seward & Kissel 401K Plan | - | 111 | $43,957,675 | $2,794,600 | $25,177iApproximate average salary by contribution assumption: employee only about $629,414 at 4% or $419,610 at 6%; with 50% employer match about $419,610 at 4% or $279,740 at 6%; with 100% employer match about $314,707 at 4% or $209,805 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 71 | $18,034,555 | $3,815,599 | $53,741iApproximate average salary by contribution assumption: employee only about $1,343,521 at 4% or $895,681 at 6%; with 50% employer match about $895,681 at 4% or $597,120 at 6%; with 100% employer match about $671,760 at 4% or $447,840 at 6%. |
| Seward & Kissel LLP Medical Benefits Plan | - | 227 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 285 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 283 | - | - | - |
| 2017 | 7 | 324 | $414,832,715 | $12,834,007 | $39,611iApproximate average salary by contribution assumption: employee only about $990,278 at 4% or $660,186 at 6%; with 50% employer match about $660,186 at 4% or $440,124 at 6%; with 100% employer match about $495,139 at 4% or $330,093 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $195,219,205 | - | - |
| Seward & Kissel Retirement Plan | - | 192 | $154,762,502 | $4,965,606 | $25,863iApproximate average salary by contribution assumption: employee only about $646,563 at 4% or $431,042 at 6%; with 50% employer match about $431,042 at 4% or $287,361 at 6%; with 100% employer match about $323,282 at 4% or $215,521 at 6%. |
| Seward & Kissel 401K Plan | - | 118 | $41,009,833 | $2,700,172 | $22,883iApproximate average salary by contribution assumption: employee only about $572,070 at 4% or $381,380 at 6%; with 50% employer match about $381,380 at 4% or $254,253 at 6%; with 100% employer match about $286,035 at 4% or $190,690 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 76 | $23,841,175 | $5,168,229 | $68,003iApproximate average salary by contribution assumption: employee only about $1,700,075 at 4% or $1,133,384 at 6%; with 50% employer match about $1,133,384 at 4% or $755,589 at 6%; with 100% employer match about $850,038 at 4% or $566,692 at 6%. |
| Seward & Kissel LLP Medical Benefits Plan | - | 267 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 324 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 258 | - | - | - |
| 2016 | 7 | 325 | $335,404,362 | $14,860,516 | $45,725iApproximate average salary by contribution assumption: employee only about $1,143,117 at 4% or $762,078 at 6%; with 50% employer match about $762,078 at 4% or $508,052 at 6%; with 100% employer match about $571,558 at 4% or $381,039 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $158,836,736 | - | - |
| Seward & Kissel Retirement Plan | - | 207 | $125,910,834 | $4,973,253 | $24,025iApproximate average salary by contribution assumption: employee only about $600,634 at 4% or $400,423 at 6%; with 50% employer match about $400,423 at 4% or $266,949 at 6%; with 100% employer match about $300,317 at 4% or $200,211 at 6%. |
| Seward & Kissel 401K Plan | - | 132 | $33,354,781 | $3,922,005 | $29,712iApproximate average salary by contribution assumption: employee only about $742,804 at 4% or $495,203 at 6%; with 50% employer match about $495,203 at 4% or $330,135 at 6%; with 100% employer match about $371,402 at 4% or $247,601 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 71 | $17,302,011 | $5,965,258 | $84,018iApproximate average salary by contribution assumption: employee only about $2,100,443 at 4% or $1,400,295 at 6%; with 50% employer match about $1,400,295 at 4% or $933,530 at 6%; with 100% employer match about $1,050,221 at 4% or $700,148 at 6%. |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 325 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 284 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 252 | - | - | - |
| 2015 | 9 | 5,369 | $295,731,201 | $12,233,934 | $2,279iApproximate average salary by contribution assumption: employee only about $56,966 at 4% or $37,977 at 6%; with 50% employer match about $37,977 at 4% or $25,318 at 6%; with 100% employer match about $28,483 at 4% or $18,989 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $142,316,915 | - | - |
| Seward & Kissel Retirement Plan | - | 201 | $113,507,296 | $4,479,606 | $22,287iApproximate average salary by contribution assumption: employee only about $557,165 at 4% or $371,443 at 6%; with 50% employer match about $371,443 at 4% or $247,629 at 6%; with 100% employer match about $278,582 at 4% or $185,722 at 6%. |
| Seward & Kissel 401K Plan | - | 129 | $28,809,619 | $2,347,042 | $18,194iApproximate average salary by contribution assumption: employee only about $454,853 at 4% or $303,235 at 6%; with 50% employer match about $303,235 at 4% or $202,157 at 6%; with 100% employer match about $227,427 at 4% or $151,618 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 66 | $11,072,371 | $5,407,286 | $81,929iApproximate average salary by contribution assumption: employee only about $2,048,214 at 4% or $1,365,476 at 6%; with 50% employer match about $1,365,476 at 4% or $910,318 at 6%; with 100% employer match about $1,024,107 at 4% or $682,738 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 5,369 | $25,000 | - | - |
| Seward & Kissel Retirement Plan | - | - | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 301 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 247 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 275 | - | - | - |
| 2014 | 9 | 1,417 | $340,923,097 | $23,474,785 | $16,567iApproximate average salary by contribution assumption: employee only about $414,163 at 4% or $276,109 at 6%; with 50% employer match about $276,109 at 4% or $184,073 at 6%; with 100% employer match about $207,082 at 4% or $138,054 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $138,950,053 | - | - |
| Seward & Kissel Retirement Plan | - | 205 | $109,531,895 | $13,820,743 | $67,418iApproximate average salary by contribution assumption: employee only about $1,685,456 at 4% or $1,123,638 at 6%; with 50% employer match about $1,123,638 at 4% or $749,092 at 6%; with 100% employer match about $842,728 at 4% or $561,819 at 6%. |
| Seward & Kissel Retirement Plan | - | 1,417 | $57,714,339 | $1,929,960 | $1,362iApproximate average salary by contribution assumption: employee only about $34,050 at 4% or $22,700 at 6%; with 50% employer match about $22,700 at 4% or $15,133 at 6%; with 100% employer match about $17,025 at 4% or $11,350 at 6%. |
| Seward & Kissel 401K Plan | - | 127 | $29,418,158 | $2,400,631 | $18,903iApproximate average salary by contribution assumption: employee only about $472,565 at 4% or $315,043 at 6%; with 50% employer match about $315,043 at 4% or $210,029 at 6%; with 100% employer match about $236,283 at 4% or $157,522 at 6%. |
| Seward & Kissel Market-Based Cash Balance Plan | - | 67 | $5,308,652 | $5,323,451 | $79,454iApproximate average salary by contribution assumption: employee only about $1,986,362 at 4% or $1,324,242 at 6%; with 50% employer match about $1,324,242 at 4% or $882,828 at 6%; with 100% employer match about $993,181 at 4% or $662,121 at 6%. |
| SEWARD & KISSEL LLP CASH BALANCE PLAN | - | 0 | $0 | $0 | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 291 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 241 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 305 | - | - | - |
| 2013 | 7 | 522 | $261,335,451 | $11,648,716 | $22,316iApproximate average salary by contribution assumption: employee only about $557,889 at 4% or $371,926 at 6%; with 50% employer match about $371,926 at 4% or $247,951 at 6%; with 100% employer match about $278,944 at 4% or $185,963 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $118,308,423 | - | - |
| Seward & Kissel Retirement Plan | - | 202 | $90,426,778 | $4,122,445 | $20,408iApproximate average salary by contribution assumption: employee only about $510,204 at 4% or $340,136 at 6%; with 50% employer match about $340,136 at 4% or $226,757 at 6%; with 100% employer match about $255,102 at 4% or $170,068 at 6%. |
| Seward & Kissel 401K Plan | - | 127 | $27,881,645 | $2,276,271 | $17,923iApproximate average salary by contribution assumption: employee only about $448,085 at 4% or $298,723 at 6%; with 50% employer match about $298,723 at 4% or $199,149 at 6%; with 100% employer match about $224,042 at 4% or $149,362 at 6%. |
| SEWARD & KISSEL LLP CASH BALANCE PLAN | - | 68 | $24,718,605 | $5,250,000 | $77,206iApproximate average salary by contribution assumption: employee only about $1,930,147 at 4% or $1,286,765 at 6%; with 50% employer match about $1,286,765 at 4% or $857,843 at 6%; with 100% employer match about $965,074 at 4% or $643,382 at 6%. |
| Seward & Kissel LLP Medical Benefits Plan | - | 522 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 295 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 304 | - | - | - |
| 2012 | 7 | 514 | $206,493,765 | $10,737,799 | $20,891iApproximate average salary by contribution assumption: employee only about $522,266 at 4% or $348,178 at 6%; with 50% employer match about $348,178 at 4% or $232,118 at 6%; with 100% employer match about $261,133 at 4% or $174,089 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $93,624,798 | - | - |
| Seward & Kissel Retirement Plan | - | 195 | $71,001,056 | $3,631,768 | $18,624iApproximate average salary by contribution assumption: employee only about $465,611 at 4% or $310,408 at 6%; with 50% employer match about $310,408 at 4% or $206,938 at 6%; with 100% employer match about $232,806 at 4% or $155,204 at 6%. |
| Seward & Kissel 401K Plan | - | 116 | $22,623,742 | $2,081,031 | $17,940iApproximate average salary by contribution assumption: employee only about $448,498 at 4% or $298,999 at 6%; with 50% employer match about $298,999 at 4% or $199,332 at 6%; with 100% employer match about $224,249 at 4% or $149,499 at 6%. |
| SEWARD & KISSEL LLP CASH BALANCE PLAN | - | 63 | $19,244,169 | $5,025,000 | $79,762iApproximate average salary by contribution assumption: employee only about $1,994,048 at 4% or $1,329,365 at 6%; with 50% employer match about $1,329,365 at 4% or $886,243 at 6%; with 100% employer match about $997,024 at 4% or $664,683 at 6%. |
| Seward & Kissel LLP Group Life Insurance Plan | - | 285 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 294 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 514 | - | - | - |
| 2011 | 7 | 511 | $178,476,782 | $10,441,357 | $20,433iApproximate average salary by contribution assumption: employee only about $510,830 at 4% or $340,553 at 6%; with 50% employer match about $340,553 at 4% or $227,035 at 6%; with 100% employer match about $255,415 at 4% or $170,277 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $82,459,517 | - | - |
| Seward & Kissel Retirement Plan | - | 191 | $62,587,602 | $3,713,236 | $19,441iApproximate average salary by contribution assumption: employee only about $486,026 at 4% or $324,017 at 6%; with 50% employer match about $324,017 at 4% or $216,011 at 6%; with 100% employer match about $243,013 at 4% or $162,009 at 6%. |
| Seward & Kissel 401K Plan | - | 118 | $19,871,915 | $2,009,121 | $17,026iApproximate average salary by contribution assumption: employee only about $425,661 at 4% or $283,774 at 6%; with 50% employer match about $283,774 at 4% or $189,183 at 6%; with 100% employer match about $212,831 at 4% or $141,887 at 6%. |
| SEWARD & KISSEL LLP CASH BALANCE PLAN | - | 62 | $13,557,748 | $4,719,000 | $76,113iApproximate average salary by contribution assumption: employee only about $1,902,823 at 4% or $1,268,548 at 6%; with 50% employer match about $1,268,548 at 4% or $845,699 at 6%; with 100% employer match about $951,411 at 4% or $634,274 at 6%. |
| Seward & Kissel LLP Group Life Insurance Plan | - | 294 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 297 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 511 | - | - | - |
| 2010 | 7 | 314 | $170,729,988 | $10,137,358 | $32,285iApproximate average salary by contribution assumption: employee only about $807,114 at 4% or $538,076 at 6%; with 50% employer match about $538,076 at 4% or $358,718 at 6%; with 100% employer match about $403,557 at 4% or $269,038 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $80,792,139 | - | - |
| Seward & Kissel Retirement Plan | - | 190 | $61,151,787 | $3,693,397 | $19,439iApproximate average salary by contribution assumption: employee only about $485,973 at 4% or $323,982 at 6%; with 50% employer match about $323,982 at 4% or $215,988 at 6%; with 100% employer match about $242,987 at 4% or $161,991 at 6%. |
| Seward & Kissel 401K Plan | - | 126 | $19,640,352 | $2,087,461 | $16,567iApproximate average salary by contribution assumption: employee only about $414,179 at 4% or $276,119 at 6%; with 50% employer match about $276,119 at 4% or $184,079 at 6%; with 100% employer match about $207,089 at 4% or $138,060 at 6%. |
| SEWARD & KISSEL LLP CASH BALANCE PLAN | - | 58 | $9,145,710 | $4,356,500 | $75,112iApproximate average salary by contribution assumption: employee only about $1,877,802 at 4% or $1,251,868 at 6%; with 50% employer match about $1,251,868 at 4% or $834,579 at 6%; with 100% employer match about $938,901 at 4% or $625,934 at 6%. |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 314 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 305 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 292 | - | - | - |
| 2009 | 8 | 319 | $142,040,963 | $13,482,198 | $42,264iApproximate average salary by contribution assumption: employee only about $1,056,599 at 4% or $704,399 at 6%; with 50% employer match about $704,399 at 4% or $469,599 at 6%; with 100% employer match about $528,299 at 4% or $352,200 at 6%. |
| Seward & Kissel Qualified Retirement Plan Master Trust | - | - | $68,842,920 | - | - |
| Seward & Kissel Retirement Plan | - | 191 | $54,063,095 | $7,028,276 | $36,797iApproximate average salary by contribution assumption: employee only about $919,931 at 4% or $613,288 at 6%; with 50% employer match about $613,288 at 4% or $408,858 at 6%; with 100% employer match about $459,966 at 4% or $306,644 at 6%. |
| Seward & Kissel 401K Plan | - | 132 | $14,779,825 | $2,098,799 | $15,900iApproximate average salary by contribution assumption: employee only about $397,500 at 4% or $265,000 at 6%; with 50% employer match about $265,000 at 4% or $176,667 at 6%; with 100% employer match about $198,750 at 4% or $132,500 at 6%. |
| SEWARD & KISSEL LLP CASH BALANCE PLAN | - | 53 | $4,355,123 | $4,355,123 | $82,172iApproximate average salary by contribution assumption: employee only about $2,054,303 at 4% or $1,369,536 at 6%; with 50% employer match about $1,369,536 at 4% or $913,024 at 6%; with 100% employer match about $1,027,152 at 4% or $684,768 at 6%. |
| Seward & Kissel Cash Balance Plan | - | 0 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 319 | - | - | - |
| Seward & Kissel LLP Group Life Insurance Plan | - | 306 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 272 | - | - | - |
| 2008 | 7 | 328 | $112,350,759 | $9,279,244 | $28,290iApproximate average salary by contribution assumption: employee only about $707,259 at 4% or $471,506 at 6%; with 50% employer match about $471,506 at 4% or $314,338 at 6%; with 100% employer match about $353,630 at 4% or $235,753 at 6%. |
| Seward & Kissel LLP Group Life Insurance Plan | - | 312 | - | - | - |
| Seward & Kissel LLP Medical Benefits Plan | - | 287 | - | - | - |
| Seward & Kissel LLP Group Long Term Disability Plan | - | 328 | - | - | - |
| 2007 | 6 | 314 | $79,849,039 | $8,534,521 | $27,180iApproximate average salary by contribution assumption: employee only about $679,500 at 4% or $453,000 at 6%; with 50% employer match about $453,000 at 4% or $302,000 at 6%; with 100% employer match about $339,750 at 4% or $226,500 at 6%. |
| 2006 | 6 | 291 | $67,547,769 | $7,174,056 | $24,653iApproximate average salary by contribution assumption: employee only about $616,328 at 4% or $410,885 at 6%; with 50% employer match about $410,885 at 4% or $273,923 at 6%; with 100% employer match about $308,164 at 4% or $205,443 at 6%. |
| 2005 | 6 | 281 | $57,660,692 | $6,897,233 | $24,545iApproximate average salary by contribution assumption: employee only about $613,633 at 4% or $409,089 at 6%; with 50% employer match about $409,089 at 4% or $272,726 at 6%; with 100% employer match about $306,816 at 4% or $204,544 at 6%. |
| 2004 | 5 | 274 | $48,208,352 | $3,644,022 | $13,299iApproximate average salary by contribution assumption: employee only about $332,484 at 4% or $221,656 at 6%; with 50% employer match about $221,656 at 4% or $147,771 at 6%; with 100% employer match about $166,242 at 4% or $110,828 at 6%. |
| 2003 | 5 | 257 | $32,873,088 | $2,217,128 | $8,627iApproximate average salary by contribution assumption: employee only about $215,674 at 4% or $143,783 at 6%; with 50% employer match about $143,783 at 4% or $95,855 at 6%; with 100% employer match about $107,837 at 4% or $71,891 at 6%. |
| 2002 | 5 | 252 | $25,290,013 | $1,837,300 | $7,291iApproximate average salary by contribution assumption: employee only about $182,272 at 4% or $121,515 at 6%; with 50% employer match about $121,515 at 4% or $81,010 at 6%; with 100% employer match about $91,136 at 4% or $60,757 at 6%. |
| 2001 | 4 | 252 | $32,062,971 | $1,693,387 | $6,720iApproximate average salary by contribution assumption: employee only about $167,995 at 4% or $111,996 at 6%; with 50% employer match about $111,996 at 4% or $74,664 at 6%; with 100% employer match about $83,997 at 4% or $55,998 at 6%. |
| 2000 | 5 | 230 | $0 | $0 | - |