Masud, Gilbert & Patterson PC.
Plan context: Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan
EIN 38-2703373 • Saginaw, MI • 49 filings • 11 plans
Current Snapshot
Latest Year
2024
2024 Participants
10
2024 Assets
$7,348,409
2024 Contributions
$107,232
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 | 2 | 10 | $7,348,409 | $107,232 | $10,723iApproximate average salary by contribution assumption: employee only about $268,080 at 4% or $178,720 at 6%; with 50% employer match about $178,720 at 4% or $119,147 at 6%; with 100% employer match about $134,040 at 4% or $89,360 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 8 | $3,997,713 | $107,232 | $13,404iApproximate average salary by contribution assumption: employee only about $335,100 at 4% or $223,400 at 6%; with 50% employer match about $223,400 at 4% or $148,933 at 6%; with 100% employer match about $167,550 at 4% or $111,700 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 10 | $3,350,696 | $0 | - |
| 2023 | 2 | 13 | $7,785,507 | $141,880 | $10,914iApproximate average salary by contribution assumption: employee only about $272,846 at 4% or $181,897 at 6%; with 50% employer match about $181,897 at 4% or $121,265 at 6%; with 100% employer match about $136,423 at 4% or $90,949 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 13 | $4,626,614 | $133,514 | $10,270iApproximate average salary by contribution assumption: employee only about $256,758 at 4% or $171,172 at 6%; with 50% employer match about $171,172 at 4% or $114,115 at 6%; with 100% employer match about $128,379 at 4% or $85,586 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 11 | $3,158,893 | $8,366 | $761iApproximate average salary by contribution assumption: employee only about $19,014 at 4% or $12,676 at 6%; with 50% employer match about $12,676 at 4% or $8,451 at 6%; with 100% employer match about $9,507 at 4% or $6,338 at 6%. |
| 2022 | 2 | 13 | $6,951,670 | $395,387 | $30,414iApproximate average salary by contribution assumption: employee only about $760,360 at 4% or $506,906 at 6%; with 50% employer match about $506,906 at 4% or $337,938 at 6%; with 100% employer match about $380,180 at 4% or $253,453 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 13 | $3,979,298 | $207,866 | $15,990iApproximate average salary by contribution assumption: employee only about $399,742 at 4% or $266,495 at 6%; with 50% employer match about $266,495 at 4% or $177,663 at 6%; with 100% employer match about $199,871 at 4% or $133,247 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 13 | $2,972,372 | $187,521 | $14,425iApproximate average salary by contribution assumption: employee only about $360,617 at 4% or $240,412 at 6%; with 50% employer match about $240,412 at 4% or $160,274 at 6%; with 100% employer match about $180,309 at 4% or $120,206 at 6%. |
| 2021 | 2 | 12 | $7,201,553 | $369,808 | $30,817iApproximate average salary by contribution assumption: employee only about $770,433 at 4% or $513,622 at 6%; with 50% employer match about $513,622 at 4% or $342,415 at 6%; with 100% employer match about $385,217 at 4% or $256,811 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 11 | $4,242,278 | $209,032 | $19,003iApproximate average salary by contribution assumption: employee only about $475,073 at 4% or $316,715 at 6%; with 50% employer match about $316,715 at 4% or $211,143 at 6%; with 100% employer match about $237,536 at 4% or $158,358 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $2,959,275 | $160,776 | $13,398iApproximate average salary by contribution assumption: employee only about $334,950 at 4% or $223,300 at 6%; with 50% employer match about $223,300 at 4% or $148,867 at 6%; with 100% employer match about $167,475 at 4% or $111,650 at 6%. |
| 2020 | 2 | 12 | $6,337,785 | $336,425 | $28,035iApproximate average salary by contribution assumption: employee only about $700,885 at 4% or $467,257 at 6%; with 50% employer match about $467,257 at 4% or $311,505 at 6%; with 100% employer match about $350,443 at 4% or $233,628 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 12 | $3,676,579 | $174,896 | $14,575iApproximate average salary by contribution assumption: employee only about $364,367 at 4% or $242,911 at 6%; with 50% employer match about $242,911 at 4% or $161,941 at 6%; with 100% employer match about $182,183 at 4% or $121,456 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $2,661,206 | $161,529 | $13,461iApproximate average salary by contribution assumption: employee only about $336,519 at 4% or $224,346 at 6%; with 50% employer match about $224,346 at 4% or $149,564 at 6%; with 100% employer match about $168,259 at 4% or $112,173 at 6%. |
| 2019 | 2 | 13 | $5,911,728 | $331,742 | $25,519iApproximate average salary by contribution assumption: employee only about $637,965 at 4% or $425,310 at 6%; with 50% employer match about $425,310 at 4% or $283,540 at 6%; with 100% employer match about $318,983 at 4% or $212,655 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 12 | $3,501,235 | $181,456 | $15,121iApproximate average salary by contribution assumption: employee only about $378,033 at 4% or $252,022 at 6%; with 50% employer match about $252,022 at 4% or $168,015 at 6%; with 100% employer match about $189,017 at 4% or $126,011 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 13 | $2,410,493 | $150,286 | $11,560iApproximate average salary by contribution assumption: employee only about $289,012 at 4% or $192,674 at 6%; with 50% employer match about $192,674 at 4% or $128,450 at 6%; with 100% employer match about $144,506 at 4% or $96,337 at 6%. |
| 2018 | 2 | 12 | $4,918,794 | $367,490 | $30,624iApproximate average salary by contribution assumption: employee only about $765,604 at 4% or $510,403 at 6%; with 50% employer match about $510,403 at 4% or $340,269 at 6%; with 100% employer match about $382,802 at 4% or $255,201 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 12 | $2,874,219 | $193,644 | $16,137iApproximate average salary by contribution assumption: employee only about $403,425 at 4% or $268,950 at 6%; with 50% employer match about $268,950 at 4% or $179,300 at 6%; with 100% employer match about $201,713 at 4% or $134,475 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $2,044,575 | $173,846 | $14,487iApproximate average salary by contribution assumption: employee only about $362,179 at 4% or $241,453 at 6%; with 50% employer match about $241,453 at 4% or $160,969 at 6%; with 100% employer match about $181,090 at 4% or $120,726 at 6%. |
| 2017 | 2 | 12 | $4,743,333 | $343,744 | $28,645iApproximate average salary by contribution assumption: employee only about $716,133 at 4% or $477,422 at 6%; with 50% employer match about $477,422 at 4% or $318,281 at 6%; with 100% employer match about $358,067 at 4% or $238,711 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 12 | $2,825,154 | $160,485 | $13,374iApproximate average salary by contribution assumption: employee only about $334,344 at 4% or $222,896 at 6%; with 50% employer match about $222,896 at 4% or $148,597 at 6%; with 100% employer match about $167,172 at 4% or $111,448 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $1,918,179 | $183,259 | $15,272iApproximate average salary by contribution assumption: employee only about $381,790 at 4% or $254,526 at 6%; with 50% employer match about $254,526 at 4% or $169,684 at 6%; with 100% employer match about $190,895 at 4% or $127,263 at 6%. |
| 2016 | 2 | 13 | $4,490,786 | $269,246 | $20,711iApproximate average salary by contribution assumption: employee only about $517,781 at 4% or $345,187 at 6%; with 50% employer match about $345,187 at 4% or $230,125 at 6%; with 100% employer match about $258,890 at 4% or $172,594 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 13 | $2,900,650 | $118,095 | $9,084iApproximate average salary by contribution assumption: employee only about $227,106 at 4% or $151,404 at 6%; with 50% employer match about $151,404 at 4% or $100,936 at 6%; with 100% employer match about $113,553 at 4% or $75,702 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 13 | $1,590,136 | $151,151 | $11,627iApproximate average salary by contribution assumption: employee only about $290,675 at 4% or $193,783 at 6%; with 50% employer match about $193,783 at 4% or $129,189 at 6%; with 100% employer match about $145,338 at 4% or $96,892 at 6%. |
| 2015 | 2 | 16 | $5,078,633 | $362,742 | $22,671iApproximate average salary by contribution assumption: employee only about $566,784 at 4% or $377,856 at 6%; with 50% employer match about $377,856 at 4% or $251,904 at 6%; with 100% employer match about $283,392 at 4% or $188,928 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 16 | $3,608,913 | $140,536 | $8,784iApproximate average salary by contribution assumption: employee only about $219,588 at 4% or $146,392 at 6%; with 50% employer match about $146,392 at 4% or $97,594 at 6%; with 100% employer match about $109,794 at 4% or $73,196 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 16 | $1,469,720 | $222,206 | $13,888iApproximate average salary by contribution assumption: employee only about $347,197 at 4% or $231,465 at 6%; with 50% employer match about $231,465 at 4% or $154,310 at 6%; with 100% employer match about $173,598 at 4% or $115,732 at 6%. |
| 2014 | 2 | 16 | $4,919,192 | $419,445 | $26,215iApproximate average salary by contribution assumption: employee only about $655,383 at 4% or $436,922 at 6%; with 50% employer match about $436,922 at 4% or $291,281 at 6%; with 100% employer match about $327,691 at 4% or $218,461 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 15 | $3,612,324 | $199,384 | $13,292iApproximate average salary by contribution assumption: employee only about $332,307 at 4% or $221,538 at 6%; with 50% employer match about $221,538 at 4% or $147,692 at 6%; with 100% employer match about $166,153 at 4% or $110,769 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 16 | $1,306,868 | $220,061 | $13,754iApproximate average salary by contribution assumption: employee only about $343,845 at 4% or $229,230 at 6%; with 50% employer match about $229,230 at 4% or $152,820 at 6%; with 100% employer match about $171,923 at 4% or $114,615 at 6%. |
| 2013 | 2 | 15 | $4,321,019 | $465,364 | $31,024iApproximate average salary by contribution assumption: employee only about $775,607 at 4% or $517,071 at 6%; with 50% employer match about $517,071 at 4% or $344,714 at 6%; with 100% employer match about $387,803 at 4% or $258,536 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | $3,283,674 | $248,354 | $17,740iApproximate average salary by contribution assumption: employee only about $443,489 at 4% or $295,660 at 6%; with 50% employer match about $295,660 at 4% or $197,106 at 6%; with 100% employer match about $221,745 at 4% or $147,830 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 15 | $1,037,345 | $217,010 | $14,467iApproximate average salary by contribution assumption: employee only about $361,683 at 4% or $241,122 at 6%; with 50% employer match about $241,122 at 4% or $160,748 at 6%; with 100% employer match about $180,842 at 4% or $120,561 at 6%. |
| 2012 | 2 | 14 | $3,514,897 | $450,523 | $32,180iApproximate average salary by contribution assumption: employee only about $804,505 at 4% or $536,337 at 6%; with 50% employer match about $536,337 at 4% or $357,558 at 6%; with 100% employer match about $402,253 at 4% or $268,168 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | $2,736,173 | $211,556 | $15,111iApproximate average salary by contribution assumption: employee only about $377,779 at 4% or $251,852 at 6%; with 50% employer match about $251,852 at 4% or $167,902 at 6%; with 100% employer match about $188,889 at 4% or $125,926 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 13 | $778,724 | $238,967 | $18,382iApproximate average salary by contribution assumption: employee only about $459,552 at 4% or $306,368 at 6%; with 50% employer match about $306,368 at 4% or $204,245 at 6%; with 100% employer match about $229,776 at 4% or $153,184 at 6%. |
| 2011 | 2 | 14 | $2,756,189 | $235,046 | $16,789iApproximate average salary by contribution assumption: employee only about $419,725 at 4% or $279,817 at 6%; with 50% employer match about $279,817 at 4% or $186,544 at 6%; with 100% employer match about $209,863 at 4% or $139,908 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | $2,259,231 | $235,046 | $16,789iApproximate average salary by contribution assumption: employee only about $419,725 at 4% or $279,817 at 6%; with 50% employer match about $279,817 at 4% or $186,544 at 6%; with 100% employer match about $209,863 at 4% or $139,908 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 14 | $496,958 | $0 | - |
| 2010 | 2 | 15 | $2,645,730 | $216,731 | $14,449iApproximate average salary by contribution assumption: employee only about $361,218 at 4% or $240,812 at 6%; with 50% employer match about $240,812 at 4% or $160,541 at 6%; with 100% employer match about $180,609 at 4% or $120,406 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 15 | $2,137,033 | $216,731 | $14,449iApproximate average salary by contribution assumption: employee only about $361,218 at 4% or $240,812 at 6%; with 50% employer match about $240,812 at 4% or $160,541 at 6%; with 100% employer match about $180,609 at 4% or $120,406 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 14 | $508,697 | $0 | - |
| 2009 | 2 | 15 | $2,195,039 | $244,687 | $16,312iApproximate average salary by contribution assumption: employee only about $407,812 at 4% or $271,874 at 6%; with 50% employer match about $271,874 at 4% or $181,250 at 6%; with 100% employer match about $203,906 at 4% or $135,937 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 15 | $1,703,441 | $194,687 | $12,979iApproximate average salary by contribution assumption: employee only about $324,478 at 4% or $216,319 at 6%; with 50% employer match about $216,319 at 4% or $144,213 at 6%; with 100% employer match about $162,239 at 4% or $108,159 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 13 | $491,598 | $50,000 | $3,846iApproximate average salary by contribution assumption: employee only about $96,154 at 4% or $64,103 at 6%; with 50% employer match about $64,103 at 4% or $42,735 at 6%; with 100% employer match about $48,077 at 4% or $32,051 at 6%. |
| 2008 | 2 | 13 | $1,146,601 | $167,503 | $12,885iApproximate average salary by contribution assumption: employee only about $322,121 at 4% or $214,747 at 6%; with 50% employer match about $214,747 at 4% or $143,165 at 6%; with 100% employer match about $161,061 at 4% or $107,374 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 13 | $1,146,601 | $167,503 | $12,885iApproximate average salary by contribution assumption: employee only about $322,121 at 4% or $214,747 at 6%; with 50% employer match about $214,747 at 4% or $143,165 at 6%; with 100% employer match about $161,061 at 4% or $107,374 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | - | - | - |
| 2007 | 2 | 14 | $0 | $0 | - |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | - | - | - |
| Masud Labor Law Group Defined Benefit Plan | - | 13 | - | - | - |
| 2006 | 2 | 14 | $1,709,496 | $230,229 | $16,445iApproximate average salary by contribution assumption: employee only about $411,123 at 4% or $274,082 at 6%; with 50% employer match about $274,082 at 4% or $182,721 at 6%; with 100% employer match about $205,562 at 4% or $137,041 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | $1,350,802 | $169,782 | $12,127iApproximate average salary by contribution assumption: employee only about $303,182 at 4% or $202,121 at 6%; with 50% employer match about $202,121 at 4% or $134,748 at 6%; with 100% employer match about $151,591 at 4% or $101,061 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $358,694 | $60,447 | $5,037iApproximate average salary by contribution assumption: employee only about $125,931 at 4% or $83,954 at 6%; with 50% employer match about $83,954 at 4% or $55,969 at 6%; with 100% employer match about $62,966 at 4% or $41,977 at 6%. |
| 2005 | 2 | 14 | $1,318,786 | $206,217 | $14,730iApproximate average salary by contribution assumption: employee only about $368,245 at 4% or $245,496 at 6%; with 50% employer match about $245,496 at 4% or $163,664 at 6%; with 100% employer match about $184,122 at 4% or $122,748 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | $1,051,323 | $152,317 | $10,880iApproximate average salary by contribution assumption: employee only about $271,995 at 4% or $181,330 at 6%; with 50% employer match about $181,330 at 4% or $120,887 at 6%; with 100% employer match about $135,997 at 4% or $90,665 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $267,463 | $53,900 | $4,492iApproximate average salary by contribution assumption: employee only about $112,292 at 4% or $74,861 at 6%; with 50% employer match about $74,861 at 4% or $49,907 at 6%; with 100% employer match about $56,146 at 4% or $37,431 at 6%. |
| 2004 | 2 | 14 | $1,032,086 | $176,058 | $12,576iApproximate average salary by contribution assumption: employee only about $314,389 at 4% or $209,593 at 6%; with 50% employer match about $209,593 at 4% or $139,729 at 6%; with 100% employer match about $157,195 at 4% or $104,796 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 14 | $834,686 | $124,794 | $8,914iApproximate average salary by contribution assumption: employee only about $222,846 at 4% or $148,564 at 6%; with 50% employer match about $148,564 at 4% or $99,043 at 6%; with 100% employer match about $111,423 at 4% or $74,282 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $197,400 | $51,264 | $4,272iApproximate average salary by contribution assumption: employee only about $106,800 at 4% or $71,200 at 6%; with 50% employer match about $71,200 at 4% or $47,467 at 6%; with 100% employer match about $53,400 at 4% or $35,600 at 6%. |
| 2003 | 2 | 13 | $861,775 | $141,019 | $10,848iApproximate average salary by contribution assumption: employee only about $271,190 at 4% or $180,794 at 6%; with 50% employer match about $180,794 at 4% or $120,529 at 6%; with 100% employer match about $135,595 at 4% or $90,397 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 13 | $725,925 | $92,417 | $7,109iApproximate average salary by contribution assumption: employee only about $177,725 at 4% or $118,483 at 6%; with 50% employer match about $118,483 at 4% or $78,989 at 6%; with 100% employer match about $88,863 at 4% or $59,242 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 12 | $135,850 | $48,602 | $4,050iApproximate average salary by contribution assumption: employee only about $101,254 at 4% or $67,503 at 6%; with 50% employer match about $67,503 at 4% or $45,002 at 6%; with 100% employer match about $50,627 at 4% or $33,751 at 6%. |
| 2002 | 2 | 15 | $789,721 | $206,173 | $13,745iApproximate average salary by contribution assumption: employee only about $343,622 at 4% or $229,081 at 6%; with 50% employer match about $229,081 at 4% or $152,721 at 6%; with 100% employer match about $171,811 at 4% or $114,541 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 15 | $712,515 | $128,967 | $8,598iApproximate average salary by contribution assumption: employee only about $214,945 at 4% or $143,297 at 6%; with 50% employer match about $143,297 at 4% or $95,531 at 6%; with 100% employer match about $107,472 at 4% or $71,648 at 6%. |
| Masud Labor Law Group Defined Benefit Plan | - | 10 | $77,206 | $77,206 | $7,721iApproximate average salary by contribution assumption: employee only about $193,015 at 4% or $128,677 at 6%; with 50% employer match about $128,677 at 4% or $85,784 at 6%; with 100% employer match about $96,508 at 4% or $64,338 at 6%. |
| 2001 | 1 | 12 | $760,494 | $118,890 | $9,908iApproximate average salary by contribution assumption: employee only about $247,688 at 4% or $165,125 at 6%; with 50% employer match about $165,125 at 4% or $110,083 at 6%; with 100% employer match about $123,844 at 4% or $82,563 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 12 | $760,494 | $118,890 | $9,908iApproximate average salary by contribution assumption: employee only about $247,688 at 4% or $165,125 at 6%; with 50% employer match about $165,125 at 4% or $110,083 at 6%; with 100% employer match about $123,844 at 4% or $82,563 at 6%. |
| 2000 | 1 | 11 | $1,255,337 | $99,483 | $9,044iApproximate average salary by contribution assumption: employee only about $226,098 at 4% or $150,732 at 6%; with 50% employer match about $150,732 at 4% or $100,488 at 6%; with 100% employer match about $113,049 at 4% or $75,366 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 11 | $1,255,337 | $99,483 | $9,044iApproximate average salary by contribution assumption: employee only about $226,098 at 4% or $150,732 at 6%; with 50% employer match about $150,732 at 4% or $100,488 at 6%; with 100% employer match about $113,049 at 4% or $75,366 at 6%. |
| 1999 | 1 | 13 | $1,308,324 | $141,389 | $10,876iApproximate average salary by contribution assumption: employee only about $271,902 at 4% or $181,268 at 6%; with 50% employer match about $181,268 at 4% or $120,845 at 6%; with 100% employer match about $135,951 at 4% or $90,634 at 6%. |
| Masud, Gilbert & Patterson PC., 401K Profit Sharing Plan | - | 13 | $1,308,324 | $141,389 | $10,876iApproximate average salary by contribution assumption: employee only about $271,902 at 4% or $181,268 at 6%; with 50% employer match about $181,268 at 4% or $120,845 at 6%; with 100% employer match about $135,951 at 4% or $90,634 at 6%. |