Wheeler Manufacturing Co Inc
Plan context: Wheeler Manufacturing Co. Inc. 401K Plan
EIN 46-0259808 • 54 filings • 10 plans
Current Snapshot
Latest Year
2024
2024 Participants
104
2024 Assets
$7,783,217
2024 Contributions
$1,534,331
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 | 104 | $7,783,217 | $1,534,331 | $14,753iApproximate average salary by contribution assumption: employee only about $368,830 at 4% or $245,886 at 6%; with 50% employer match about $245,886 at 4% or $163,924 at 6%; with 100% employer match about $184,415 at 4% or $122,943 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 104 | $7,783,217 | $370,969 | $3,567iApproximate average salary by contribution assumption: employee only about $89,175 at 4% or $59,450 at 6%; with 50% employer match about $59,450 at 4% or $39,633 at 6%; with 100% employer match about $44,588 at 4% or $29,725 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 85 | - | $1,163,362 | $13,687iApproximate average salary by contribution assumption: employee only about $342,165 at 4% or $228,110 at 6%; with 50% employer match about $228,110 at 4% or $152,073 at 6%; with 100% employer match about $171,083 at 4% or $114,055 at 6%. |
| 2023 | 2 | 108 | $7,420,672 | $1,499,100 | $13,881iApproximate average salary by contribution assumption: employee only about $347,014 at 4% or $231,343 at 6%; with 50% employer match about $231,343 at 4% or $154,228 at 6%; with 100% employer match about $173,507 at 4% or $115,671 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 108 | $7,420,672 | $364,818 | $3,378iApproximate average salary by contribution assumption: employee only about $84,449 at 4% or $56,299 at 6%; with 50% employer match about $56,299 at 4% or $37,533 at 6%; with 100% employer match about $42,224 at 4% or $28,150 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 81 | - | $1,134,282 | $14,003iApproximate average salary by contribution assumption: employee only about $350,087 at 4% or $233,391 at 6%; with 50% employer match about $233,391 at 4% or $155,594 at 6%; with 100% employer match about $175,044 at 4% or $116,696 at 6%. |
| 2022 | 2 | 105 | $7,442,947 | $1,446,989 | $13,781iApproximate average salary by contribution assumption: employee only about $344,521 at 4% or $229,681 at 6%; with 50% employer match about $229,681 at 4% or $153,121 at 6%; with 100% employer match about $172,261 at 4% or $114,840 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 105 | $7,442,947 | $383,872 | $3,656iApproximate average salary by contribution assumption: employee only about $91,398 at 4% or $60,932 at 6%; with 50% employer match about $60,932 at 4% or $40,621 at 6%; with 100% employer match about $45,699 at 4% or $30,466 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 89 | - | $1,063,117 | $11,945iApproximate average salary by contribution assumption: employee only about $298,628 at 4% or $199,086 at 6%; with 50% employer match about $199,086 at 4% or $132,724 at 6%; with 100% employer match about $149,314 at 4% or $99,543 at 6%. |
| 2021 | 2 | 94 | $8,063,122 | $1,394,659 | $14,837iApproximate average salary by contribution assumption: employee only about $370,920 at 4% or $247,280 at 6%; with 50% employer match about $247,280 at 4% or $164,853 at 6%; with 100% employer match about $185,460 at 4% or $123,640 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 94 | $8,063,122 | $374,077 | $3,980iApproximate average salary by contribution assumption: employee only about $99,489 at 4% or $66,326 at 6%; with 50% employer match about $66,326 at 4% or $44,217 at 6%; with 100% employer match about $49,744 at 4% or $33,163 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 80 | - | $1,020,582 | $12,757iApproximate average salary by contribution assumption: employee only about $318,932 at 4% or $212,621 at 6%; with 50% employer match about $212,621 at 4% or $141,748 at 6%; with 100% employer match about $159,466 at 4% or $106,311 at 6%. |
| 2020 | 2 | 91 | $8,812,436 | $1,468,093 | $16,133iApproximate average salary by contribution assumption: employee only about $403,322 at 4% or $268,882 at 6%; with 50% employer match about $268,882 at 4% or $179,254 at 6%; with 100% employer match about $201,661 at 4% or $134,441 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 91 | $8,812,436 | $345,347 | $3,795iApproximate average salary by contribution assumption: employee only about $94,876 at 4% or $63,250 at 6%; with 50% employer match about $63,250 at 4% or $42,167 at 6%; with 100% employer match about $47,438 at 4% or $31,625 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 52 | - | $1,122,746 | $21,591iApproximate average salary by contribution assumption: employee only about $539,782 at 4% or $359,854 at 6%; with 50% employer match about $359,854 at 4% or $239,903 at 6%; with 100% employer match about $269,891 at 4% or $179,927 at 6%. |
| 2019 | 2 | 121 | $8,945,341 | $1,654,137 | $13,671iApproximate average salary by contribution assumption: employee only about $341,764 at 4% or $227,843 at 6%; with 50% employer match about $227,843 at 4% or $151,895 at 6%; with 100% employer match about $170,882 at 4% or $113,921 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 121 | $8,945,341 | $464,835 | $3,842iApproximate average salary by contribution assumption: employee only about $96,040 at 4% or $64,027 at 6%; with 50% employer match about $64,027 at 4% or $42,685 at 6%; with 100% employer match about $48,020 at 4% or $32,013 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 70 | - | $1,189,302 | $16,990iApproximate average salary by contribution assumption: employee only about $424,751 at 4% or $283,167 at 6%; with 50% employer match about $283,167 at 4% or $188,778 at 6%; with 100% employer match about $212,375 at 4% or $141,584 at 6%. |
| 2018 | 2 | 119 | $9,085,624 | $1,806,687 | $15,182iApproximate average salary by contribution assumption: employee only about $379,556 at 4% or $253,037 at 6%; with 50% employer match about $253,037 at 4% or $168,692 at 6%; with 100% employer match about $189,778 at 4% or $126,519 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 119 | $9,085,624 | $463,580 | $3,896iApproximate average salary by contribution assumption: employee only about $97,391 at 4% or $64,927 at 6%; with 50% employer match about $64,927 at 4% or $43,285 at 6%; with 100% employer match about $48,695 at 4% or $32,464 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 79 | - | $1,343,107 | $17,001iApproximate average salary by contribution assumption: employee only about $425,034 at 4% or $283,356 at 6%; with 50% employer match about $283,356 at 4% or $188,904 at 6%; with 100% employer match about $212,517 at 4% or $141,678 at 6%. |
| 2017 | 2 | 118 | $9,858,415 | $1,743,179 | $14,773iApproximate average salary by contribution assumption: employee only about $369,318 at 4% or $246,212 at 6%; with 50% employer match about $246,212 at 4% or $164,141 at 6%; with 100% employer match about $184,659 at 4% or $123,106 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 118 | $9,858,415 | $602,603 | $5,107iApproximate average salary by contribution assumption: employee only about $127,670 at 4% or $85,113 at 6%; with 50% employer match about $85,113 at 4% or $56,742 at 6%; with 100% employer match about $63,835 at 4% or $42,557 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 84 | - | $1,140,576 | $13,578iApproximate average salary by contribution assumption: employee only about $339,457 at 4% or $226,305 at 6%; with 50% employer match about $226,305 at 4% or $150,870 at 6%; with 100% employer match about $169,729 at 4% or $113,152 at 6%. |
| 2016 | 2 | 96 | $8,221,503 | $1,567,149 | $16,324iApproximate average salary by contribution assumption: employee only about $408,112 at 4% or $272,074 at 6%; with 50% employer match about $272,074 at 4% or $181,383 at 6%; with 100% employer match about $204,056 at 4% or $136,037 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 96 | $8,221,503 | $397,197 | $4,137iApproximate average salary by contribution assumption: employee only about $103,437 at 4% or $68,958 at 6%; with 50% employer match about $68,958 at 4% or $45,972 at 6%; with 100% employer match about $51,718 at 4% or $34,479 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 73 | - | $1,169,952 | $16,027iApproximate average salary by contribution assumption: employee only about $400,668 at 4% or $267,112 at 6%; with 50% employer match about $267,112 at 4% or $178,075 at 6%; with 100% employer match about $200,334 at 4% or $133,556 at 6%. |
| 2015 | 2 | 95 | $7,416,631 | $1,531,916 | $16,125iApproximate average salary by contribution assumption: employee only about $403,136 at 4% or $268,757 at 6%; with 50% employer match about $268,757 at 4% or $179,171 at 6%; with 100% employer match about $201,568 at 4% or $134,379 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 95 | $7,416,631 | $422,612 | $4,449iApproximate average salary by contribution assumption: employee only about $111,214 at 4% or $74,142 at 6%; with 50% employer match about $74,142 at 4% or $49,428 at 6%; with 100% employer match about $55,607 at 4% or $37,071 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 77 | - | $1,109,304 | $14,407iApproximate average salary by contribution assumption: employee only about $360,164 at 4% or $240,109 at 6%; with 50% employer match about $240,109 at 4% or $160,073 at 6%; with 100% employer match about $180,082 at 4% or $120,055 at 6%. |
| 2014 | 2 | 96 | $7,580,960 | $1,353,039 | $14,094iApproximate average salary by contribution assumption: employee only about $352,354 at 4% or $234,903 at 6%; with 50% employer match about $234,903 at 4% or $156,602 at 6%; with 100% employer match about $176,177 at 4% or $117,451 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 96 | $7,580,960 | $426,343 | $4,441iApproximate average salary by contribution assumption: employee only about $111,027 at 4% or $74,018 at 6%; with 50% employer match about $74,018 at 4% or $49,345 at 6%; with 100% employer match about $55,513 at 4% or $37,009 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 80 | - | $926,696 | $11,584iApproximate average salary by contribution assumption: employee only about $289,593 at 4% or $193,062 at 6%; with 50% employer match about $193,062 at 4% or $128,708 at 6%; with 100% employer match about $144,796 at 4% or $96,531 at 6%. |
| 2013 | 2 | 95 | $6,823,607 | $1,282,114 | $13,496iApproximate average salary by contribution assumption: employee only about $337,398 at 4% or $224,932 at 6%; with 50% employer match about $224,932 at 4% or $149,955 at 6%; with 100% employer match about $168,699 at 4% or $112,466 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 95 | $6,823,607 | $454,904 | $4,788iApproximate average salary by contribution assumption: employee only about $119,712 at 4% or $79,808 at 6%; with 50% employer match about $79,808 at 4% or $53,205 at 6%; with 100% employer match about $59,856 at 4% or $39,904 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 87 | - | $827,210 | $9,508iApproximate average salary by contribution assumption: employee only about $237,704 at 4% or $158,469 at 6%; with 50% employer match about $158,469 at 4% or $105,646 at 6%; with 100% employer match about $118,852 at 4% or $79,235 at 6%. |
| 2012 | 2 | 92 | $6,167,818 | $1,097,971 | $11,934iApproximate average salary by contribution assumption: employee only about $298,362 at 4% or $198,908 at 6%; with 50% employer match about $198,908 at 4% or $132,605 at 6%; with 100% employer match about $149,181 at 4% or $99,454 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 92 | $6,167,818 | $399,848 | $4,346iApproximate average salary by contribution assumption: employee only about $108,654 at 4% or $72,436 at 6%; with 50% employer match about $72,436 at 4% or $48,291 at 6%; with 100% employer match about $54,327 at 4% or $36,218 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 87 | - | $698,123 | $8,024iApproximate average salary by contribution assumption: employee only about $200,610 at 4% or $133,740 at 6%; with 50% employer match about $133,740 at 4% or $89,160 at 6%; with 100% employer match about $100,305 at 4% or $66,870 at 6%. |
| 2011 | 2 | 97 | $5,467,724 | $546,169 | $5,631iApproximate average salary by contribution assumption: employee only about $140,765 at 4% or $93,843 at 6%; with 50% employer match about $93,843 at 4% or $62,562 at 6%; with 100% employer match about $70,383 at 4% or $46,922 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 97 | $5,467,724 | $409,237 | $4,219iApproximate average salary by contribution assumption: employee only about $105,473 at 4% or $70,316 at 6%; with 50% employer match about $70,316 at 4% or $46,877 at 6%; with 100% employer match about $52,737 at 4% or $35,158 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 86 | - | $136,932 | $1,592iApproximate average salary by contribution assumption: employee only about $39,806 at 4% or $26,537 at 6%; with 50% employer match about $26,537 at 4% or $17,691 at 6%; with 100% employer match about $19,903 at 4% or $13,269 at 6%. |
| 2010 | 2 | 99 | $5,346,592 | $1,277,847 | $12,908iApproximate average salary by contribution assumption: employee only about $322,689 at 4% or $215,126 at 6%; with 50% employer match about $215,126 at 4% or $143,417 at 6%; with 100% employer match about $161,344 at 4% or $107,563 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 99 | $5,346,592 | $393,052 | $3,970iApproximate average salary by contribution assumption: employee only about $99,256 at 4% or $66,170 at 6%; with 50% employer match about $66,170 at 4% or $44,114 at 6%; with 100% employer match about $49,628 at 4% or $33,085 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 93 | - | $884,795 | $9,514iApproximate average salary by contribution assumption: employee only about $237,848 at 4% or $158,565 at 6%; with 50% employer match about $158,565 at 4% or $105,710 at 6%; with 100% employer match about $118,924 at 4% or $79,283 at 6%. |
| 2009 | 2 | 100 | $4,288,214 | $1,157,898 | $11,579iApproximate average salary by contribution assumption: employee only about $289,475 at 4% or $192,983 at 6%; with 50% employer match about $192,983 at 4% or $128,655 at 6%; with 100% employer match about $144,737 at 4% or $96,492 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 100 | $4,288,214 | $382,822 | $3,828iApproximate average salary by contribution assumption: employee only about $95,706 at 4% or $63,804 at 6%; with 50% employer match about $63,804 at 4% or $42,536 at 6%; with 100% employer match about $47,853 at 4% or $31,902 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 99 | - | $775,076 | $7,829iApproximate average salary by contribution assumption: employee only about $195,726 at 4% or $130,484 at 6%; with 50% employer match about $130,484 at 4% or $86,989 at 6%; with 100% employer match about $97,863 at 4% or $65,242 at 6%. |
| 2008 | 2 | 106 | $3,719,661 | $1,240,719 | $11,705iApproximate average salary by contribution assumption: employee only about $292,622 at 4% or $195,082 at 6%; with 50% employer match about $195,082 at 4% or $130,054 at 6%; with 100% employer match about $146,311 at 4% or $97,541 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 105 | $3,719,661 | $403,769 | $3,845iApproximate average salary by contribution assumption: employee only about $96,135 at 4% or $64,090 at 6%; with 50% employer match about $64,090 at 4% or $42,727 at 6%; with 100% employer match about $48,068 at 4% or $32,045 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 106 | - | $836,950 | $7,896iApproximate average salary by contribution assumption: employee only about $197,394 at 4% or $131,596 at 6%; with 50% employer match about $131,596 at 4% or $87,731 at 6%; with 100% employer match about $98,697 at 4% or $65,798 at 6%. |
| 2007 | 2 | 124 | $5,497,239 | $420,475 | $3,391iApproximate average salary by contribution assumption: employee only about $84,773 at 4% or $56,515 at 6%; with 50% employer match about $56,515 at 4% or $37,677 at 6%; with 100% employer match about $42,387 at 4% or $28,258 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 120 | $5,497,239 | $420,475 | $3,504iApproximate average salary by contribution assumption: employee only about $87,599 at 4% or $58,399 at 6%; with 50% employer match about $58,399 at 4% or $38,933 at 6%; with 100% employer match about $43,799 at 4% or $29,200 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 124 | - | - | - |
| 2006 | 2 | 136 | $5,595,825 | $362,802 | $2,668iApproximate average salary by contribution assumption: employee only about $66,692 at 4% or $44,461 at 6%; with 50% employer match about $44,461 at 4% or $29,641 at 6%; with 100% employer match about $33,346 at 4% or $22,231 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 127 | $5,595,825 | $362,802 | $2,857iApproximate average salary by contribution assumption: employee only about $71,418 at 4% or $47,612 at 6%; with 50% employer match about $47,612 at 4% or $31,741 at 6%; with 100% employer match about $35,709 at 4% or $23,806 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 136 | - | - | - |
| 2005 | 2 | 136 | $5,201,610 | $363,564 | $2,673iApproximate average salary by contribution assumption: employee only about $66,832 at 4% or $44,554 at 6%; with 50% employer match about $44,554 at 4% or $29,703 at 6%; with 100% employer match about $33,416 at 4% or $22,277 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 123 | $5,201,610 | $363,564 | $2,956iApproximate average salary by contribution assumption: employee only about $73,895 at 4% or $49,263 at 6%; with 50% employer match about $49,263 at 4% or $32,842 at 6%; with 100% employer match about $36,948 at 4% or $24,632 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 136 | - | - | - |
| 2004 | 2 | 135 | $4,451,541 | $320,064 | $2,371iApproximate average salary by contribution assumption: employee only about $59,271 at 4% or $39,514 at 6%; with 50% employer match about $39,514 at 4% or $26,343 at 6%; with 100% employer match about $29,636 at 4% or $19,757 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 124 | $4,451,541 | $320,064 | $2,581iApproximate average salary by contribution assumption: employee only about $64,529 at 4% or $43,019 at 6%; with 50% employer match about $43,019 at 4% or $28,680 at 6%; with 100% employer match about $32,265 at 4% or $21,510 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 135 | - | - | - |
| 2003 | 2 | 130 | $4,265,387 | $374,479 | $2,881iApproximate average salary by contribution assumption: employee only about $72,015 at 4% or $48,010 at 6%; with 50% employer match about $48,010 at 4% or $32,007 at 6%; with 100% employer match about $36,008 at 4% or $24,005 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 130 | $4,265,387 | $374,479 | $2,881iApproximate average salary by contribution assumption: employee only about $72,015 at 4% or $48,010 at 6%; with 50% employer match about $48,010 at 4% or $32,007 at 6%; with 100% employer match about $36,008 at 4% or $24,005 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 116 | - | - | - |
| 2002 | 2 | 128 | $0 | $0 | - |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 117 | - | - | - |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 128 | - | - | - |
| 2001 | 2 | 132 | $3,683,896 | $464,186 | $3,517iApproximate average salary by contribution assumption: employee only about $87,914 at 4% or $58,609 at 6%; with 50% employer match about $58,609 at 4% or $39,073 at 6%; with 100% employer match about $43,957 at 4% or $29,305 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 132 | $3,683,896 | $464,186 | $3,517iApproximate average salary by contribution assumption: employee only about $87,914 at 4% or $58,609 at 6%; with 50% employer match about $58,609 at 4% or $39,073 at 6%; with 100% employer match about $43,957 at 4% or $29,305 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 122 | - | - | - |
| 2000 | 3 | 125 | $0 | $0 | - |
| Wheeler Manufacturing Co. Inc. Profit Sharing Plan | - | 0 | - | - | - |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 125 | - | - | - |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 121 | - | - | - |
| 1999 | 3 | 123 | $5,107,296 | $570,237 | $4,636iApproximate average salary by contribution assumption: employee only about $115,902 at 4% or $77,268 at 6%; with 50% employer match about $77,268 at 4% or $51,512 at 6%; with 100% employer match about $57,951 at 4% or $38,634 at 6%. |
| Wheeler Manufacturing Co. Inc. Profit Sharing Plan | - | 114 | $3,427,558 | $300,000 | $2,632iApproximate average salary by contribution assumption: employee only about $65,789 at 4% or $43,860 at 6%; with 50% employer match about $43,860 at 4% or $29,240 at 6%; with 100% employer match about $32,895 at 4% or $21,930 at 6%. |
| Wheeler Manufacturing Co. Inc. 401K Plan | - | 123 | $1,679,738 | $270,237 | $2,197iApproximate average salary by contribution assumption: employee only about $54,926 at 4% or $36,617 at 6%; with 50% employer match about $36,617 at 4% or $24,412 at 6%; with 100% employer match about $27,463 at 4% or $18,309 at 6%. |
| Wheeler Manufacturing Co Inc Employee Group Life & Health Plan | - | 119 | - | - | - |