Lowe Hauptman Gopstein Gilman & Berner LLP
Plan context: Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan
EIN 54-1878251 • Alexandria, VA • 58 filings • 16 plans
Current Snapshot
Latest Year
2024
2024 Participants
80
2024 Assets
$23,035,048
2024 Contributions
$1,993,329
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 | 80 | $23,035,048 | $1,993,329 | $24,917iApproximate average salary by contribution assumption: employee only about $622,915 at 4% or $415,277 at 6%; with 50% employer match about $415,277 at 4% or $276,851 at 6%; with 100% employer match about $311,458 at 4% or $207,638 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 80 | $18,137,422 | $1,449,064 | $18,113iApproximate average salary by contribution assumption: employee only about $452,833 at 4% or $301,888 at 6%; with 50% employer match about $301,888 at 4% or $201,259 at 6%; with 100% employer match about $226,416 at 4% or $150,944 at 6%. |
| HAUPTMAN HAM, LLP CASH BALANCE PLAN | - | 35 | $4,897,626 | $544,265 | $15,550iApproximate average salary by contribution assumption: employee only about $388,761 at 4% or $259,174 at 6%; with 50% employer match about $259,174 at 4% or $172,783 at 6%; with 100% employer match about $194,380 at 4% or $129,587 at 6%. |
| 2023 | 2 | 82 | $18,605,825 | $1,318,220 | $16,076iApproximate average salary by contribution assumption: employee only about $401,896 at 4% or $267,931 at 6%; with 50% employer match about $267,931 at 4% or $178,621 at 6%; with 100% employer match about $200,948 at 4% or $133,965 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 82 | $14,637,769 | $774,905 | $9,450iApproximate average salary by contribution assumption: employee only about $236,252 at 4% or $157,501 at 6%; with 50% employer match about $157,501 at 4% or $105,001 at 6%; with 100% employer match about $118,126 at 4% or $78,751 at 6%. |
| HAUPTMAN HAM CASH BALANCE PLAN | - | 33 | $3,968,056 | $543,315 | $16,464iApproximate average salary by contribution assumption: employee only about $411,602 at 4% or $274,402 at 6%; with 50% employer match about $274,402 at 4% or $182,934 at 6%; with 100% employer match about $205,801 at 4% or $137,201 at 6%. |
| 2022 | 3 | 85 | $14,524,166 | $1,658,908 | $19,517iApproximate average salary by contribution assumption: employee only about $487,914 at 4% or $325,276 at 6%; with 50% employer match about $325,276 at 4% or $216,851 at 6%; with 100% employer match about $243,957 at 4% or $162,638 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 85 | $11,481,403 | $1,118,610 | $13,160iApproximate average salary by contribution assumption: employee only about $329,003 at 4% or $219,335 at 6%; with 50% employer match about $219,335 at 4% or $146,224 at 6%; with 100% employer match about $164,501 at 4% or $109,668 at 6%. |
| HAUPTMAN HAM CASH BALANCE PLAN | - | 30 | $3,042,763 | $536,040 | $17,868iApproximate average salary by contribution assumption: employee only about $446,700 at 4% or $297,800 at 6%; with 50% employer match about $297,800 at 4% or $198,533 at 6%; with 100% employer match about $223,350 at 4% or $148,900 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 0 | $0 | $4,258 | - |
| 2021 | 3 | 94 | $15,477,635 | $1,244,567 | $13,240iApproximate average salary by contribution assumption: employee only about $331,002 at 4% or $220,668 at 6%; with 50% employer match about $220,668 at 4% or $147,112 at 6%; with 100% employer match about $165,501 at 4% or $110,334 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 94 | $12,595,798 | $838,317 | $8,918iApproximate average salary by contribution assumption: employee only about $222,957 at 4% or $148,638 at 6%; with 50% employer match about $148,638 at 4% or $99,092 at 6%; with 100% employer match about $111,478 at 4% or $74,319 at 6%. |
| HAUPTMAN HAM, LLP CASH BALANCE PLAN AND TRUST | - | 33 | $2,863,724 | $406,250 | $12,311iApproximate average salary by contribution assumption: employee only about $307,765 at 4% or $205,177 at 6%; with 50% employer match about $205,177 at 4% or $136,785 at 6%; with 100% employer match about $153,883 at 4% or $102,588 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 2 | $18,113 | - | - |
| 2020 | 3 | 87 | $14,138,771 | $1,042,922 | $11,988iApproximate average salary by contribution assumption: employee only about $299,690 at 4% or $199,793 at 6%; with 50% employer match about $199,793 at 4% or $133,196 at 6%; with 100% employer match about $149,845 at 4% or $99,897 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 87 | $9,994,046 | $546,613 | $6,283iApproximate average salary by contribution assumption: employee only about $157,073 at 4% or $104,715 at 6%; with 50% employer match about $104,715 at 4% or $69,810 at 6%; with 100% employer match about $78,536 at 4% or $52,358 at 6%. |
| HAUPTMAN HAM, LLP CASH BALANCE PLAN AND TRUST | - | 27 | $2,349,359 | $496,309 | $18,382iApproximate average salary by contribution assumption: employee only about $459,545 at 4% or $306,364 at 6%; with 50% employer match about $306,364 at 4% or $204,242 at 6%; with 100% employer match about $229,773 at 4% or $153,182 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 7 | $1,795,366 | - | - |
| 2019 | 3 | 90 | $12,001,820 | $1,075,495 | $11,950iApproximate average salary by contribution assumption: employee only about $298,749 at 4% or $199,166 at 6%; with 50% employer match about $199,166 at 4% or $132,777 at 6%; with 100% employer match about $149,374 at 4% or $99,583 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 90 | $8,568,666 | $569,020 | $6,322iApproximate average salary by contribution assumption: employee only about $158,061 at 4% or $105,374 at 6%; with 50% employer match about $105,374 at 4% or $70,249 at 6%; with 100% employer match about $79,031 at 4% or $52,687 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 7 | $1,788,766 | - | - |
| HAUPTMAN HAM, LLP CASH BALANCE PLAN AND TRUST | - | 22 | $1,644,388 | $506,475 | $23,022iApproximate average salary by contribution assumption: employee only about $575,540 at 4% or $383,693 at 6%; with 50% employer match about $383,693 at 4% or $255,795 at 6%; with 100% employer match about $287,770 at 4% or $191,847 at 6%. |
| 2018 | 3 | 89 | $9,380,713 | $1,239,525 | $13,927iApproximate average salary by contribution assumption: employee only about $348,181 at 4% or $232,121 at 6%; with 50% employer match about $232,121 at 4% or $154,747 at 6%; with 100% employer match about $174,091 at 4% or $116,060 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 89 | $6,528,834 | $727,188 | $8,171iApproximate average salary by contribution assumption: employee only about $204,266 at 4% or $136,178 at 6%; with 50% employer match about $136,178 at 4% or $90,785 at 6%; with 100% employer match about $102,133 at 4% or $68,089 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 7 | $1,760,742 | - | - |
| HAUPTMAN HAM, LLP CASH BALANCE PLAN AND TRUST | - | 22 | $1,091,137 | $512,337 | $23,288iApproximate average salary by contribution assumption: employee only about $582,201 at 4% or $388,134 at 6%; with 50% employer match about $388,134 at 4% or $258,756 at 6%; with 100% employer match about $291,101 at 4% or $194,067 at 6%. |
| 2017 | 3 | 86 | $8,971,312 | $1,227,981 | $14,279iApproximate average salary by contribution assumption: employee only about $356,971 at 4% or $237,981 at 6%; with 50% employer match about $237,981 at 4% or $158,654 at 6%; with 100% employer match about $178,486 at 4% or $118,990 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 86 | $6,594,009 | $626,547 | $7,285iApproximate average salary by contribution assumption: employee only about $182,136 at 4% or $121,424 at 6%; with 50% employer match about $121,424 at 4% or $80,949 at 6%; with 100% employer match about $91,068 at 4% or $60,712 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 7 | $1,798,503 | $22,634 | $3,233iApproximate average salary by contribution assumption: employee only about $80,836 at 4% or $53,890 at 6%; with 50% employer match about $53,890 at 4% or $35,927 at 6%; with 100% employer match about $40,418 at 4% or $26,945 at 6%. |
| HAUPTMAN HAM, LLP CASH BALANCE PLAN AND TRUST | - | 18 | $578,800 | $578,800 | $32,156iApproximate average salary by contribution assumption: employee only about $803,889 at 4% or $535,926 at 6%; with 50% employer match about $535,926 at 4% or $357,284 at 6%; with 100% employer match about $401,944 at 4% or $267,963 at 6%. |
| 2016 | 2 | 71 | $6,765,309 | $1,459,551 | $20,557iApproximate average salary by contribution assumption: employee only about $513,926 at 4% or $342,618 at 6%; with 50% employer match about $342,618 at 4% or $228,412 at 6%; with 100% employer match about $256,963 at 4% or $171,309 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 71 | $5,134,183 | $598,321 | $8,427iApproximate average salary by contribution assumption: employee only about $210,676 at 4% or $140,451 at 6%; with 50% employer match about $140,451 at 4% or $93,634 at 6%; with 100% employer match about $105,338 at 4% or $70,225 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 7 | $1,631,126 | $861,230 | $123,033iApproximate average salary by contribution assumption: employee only about $3,075,821 at 4% or $2,050,548 at 6%; with 50% employer match about $2,050,548 at 4% or $1,367,032 at 6%; with 100% employer match about $1,537,911 at 4% or $1,025,274 at 6%. |
| 2015 | 2 | 72 | $5,003,121 | $811,129 | $11,266iApproximate average salary by contribution assumption: employee only about $281,642 at 4% or $187,761 at 6%; with 50% employer match about $187,761 at 4% or $125,174 at 6%; with 100% employer match about $140,821 at 4% or $93,881 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 72 | $4,251,873 | $766,129 | $10,641iApproximate average salary by contribution assumption: employee only about $266,017 at 4% or $177,345 at 6%; with 50% employer match about $177,345 at 4% or $118,230 at 6%; with 100% employer match about $133,009 at 4% or $88,672 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN AND TRUST | - | 7 | $751,248 | $45,000 | $6,429iApproximate average salary by contribution assumption: employee only about $160,714 at 4% or $107,143 at 6%; with 50% employer match about $107,143 at 4% or $71,429 at 6%; with 100% employer match about $80,357 at 4% or $53,571 at 6%. |
| 2014 | 2 | 56 | $4,788,671 | $441,220 | $7,879iApproximate average salary by contribution assumption: employee only about $196,973 at 4% or $131,315 at 6%; with 50% employer match about $131,315 at 4% or $87,544 at 6%; with 100% employer match about $98,487 at 4% or $65,658 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 56 | $4,060,811 | $405,806 | $7,247iApproximate average salary by contribution assumption: employee only about $181,163 at 4% or $120,776 at 6%; with 50% employer match about $120,776 at 4% or $80,517 at 6%; with 100% employer match about $90,582 at 4% or $60,388 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN AND TRUST | - | 7 | $727,860 | $35,414 | $5,059iApproximate average salary by contribution assumption: employee only about $126,479 at 4% or $84,319 at 6%; with 50% employer match about $84,319 at 4% or $56,213 at 6%; with 100% employer match about $63,239 at 4% or $42,160 at 6%. |
| 2013 | 2 | 48 | $4,203,961 | $387,801 | $8,079iApproximate average salary by contribution assumption: employee only about $201,980 at 4% or $134,653 at 6%; with 50% employer match about $134,653 at 4% or $89,769 at 6%; with 100% employer match about $100,990 at 4% or $67,327 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 48 | $3,518,129 | $344,801 | $7,183iApproximate average salary by contribution assumption: employee only about $179,584 at 4% or $119,723 at 6%; with 50% employer match about $119,723 at 4% or $79,815 at 6%; with 100% employer match about $89,792 at 4% or $59,861 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN AND TRUST | - | 7 | $685,832 | $43,000 | $6,143iApproximate average salary by contribution assumption: employee only about $153,571 at 4% or $102,381 at 6%; with 50% employer match about $102,381 at 4% or $68,254 at 6%; with 100% employer match about $76,786 at 4% or $51,190 at 6%. |
| 2012 | 1 | 7 | $578,526 | $34,000 | $4,857iApproximate average salary by contribution assumption: employee only about $121,429 at 4% or $80,952 at 6%; with 50% employer match about $80,952 at 4% or $53,968 at 6%; with 100% employer match about $60,714 at 4% or $40,476 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN PLAN AND TRUST | - | 7 | $578,526 | $34,000 | $4,857iApproximate average salary by contribution assumption: employee only about $121,429 at 4% or $80,952 at 6%; with 50% employer match about $80,952 at 4% or $53,968 at 6%; with 100% employer match about $60,714 at 4% or $40,476 at 6%. |
| 2011 | 2 | 42 | $2,752,001 | $130,960 | $3,118iApproximate average salary by contribution assumption: employee only about $77,952 at 4% or $51,968 at 6%; with 50% employer match about $51,968 at 4% or $34,646 at 6%; with 100% employer match about $38,976 at 4% or $25,984 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 42 | $2,233,578 | $91,785 | $2,185iApproximate average salary by contribution assumption: employee only about $54,634 at 4% or $36,423 at 6%; with 50% employer match about $36,423 at 4% or $24,282 at 6%; with 100% employer match about $27,317 at 4% or $18,211 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN PLAN AND TRUST | - | 7 | $518,423 | $39,175 | $5,596iApproximate average salary by contribution assumption: employee only about $139,911 at 4% or $93,274 at 6%; with 50% employer match about $93,274 at 4% or $62,183 at 6%; with 100% employer match about $69,955 at 4% or $46,637 at 6%. |
| 2010 | 2 | 37 | $3,457,332 | $392,007 | $10,595iApproximate average salary by contribution assumption: employee only about $264,870 at 4% or $176,580 at 6%; with 50% employer match about $176,580 at 4% or $117,720 at 6%; with 100% employer match about $132,435 at 4% or $88,290 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 37 | $2,964,220 | $342,007 | $9,243iApproximate average salary by contribution assumption: employee only about $231,086 at 4% or $154,057 at 6%; with 50% employer match about $154,057 at 4% or $102,705 at 6%; with 100% employer match about $115,543 at 4% or $77,029 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN PLAN AND TRUST | - | 7 | $493,112 | $50,000 | $7,143iApproximate average salary by contribution assumption: employee only about $178,571 at 4% or $119,048 at 6%; with 50% employer match about $119,048 at 4% or $79,365 at 6%; with 100% employer match about $89,286 at 4% or $59,524 at 6%. |
| 2009 | 2 | 35 | $2,866,862 | $352,120 | $10,061iApproximate average salary by contribution assumption: employee only about $251,514 at 4% or $167,676 at 6%; with 50% employer match about $167,676 at 4% or $111,784 at 6%; with 100% employer match about $125,757 at 4% or $83,838 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 35 | $2,461,076 | $305,881 | $8,739iApproximate average salary by contribution assumption: employee only about $218,486 at 4% or $145,658 at 6%; with 50% employer match about $145,658 at 4% or $97,105 at 6%; with 100% employer match about $109,243 at 4% or $72,829 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 7 | $405,786 | $46,239 | $6,606iApproximate average salary by contribution assumption: employee only about $165,139 at 4% or $110,093 at 6%; with 50% employer match about $110,093 at 4% or $73,395 at 6%; with 100% employer match about $82,570 at 4% or $55,046 at 6%. |
| 2008 | 2 | 21 | $0 | $0 | - |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 21 | - | - | - |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 4 | - | - | - |
| 2007 | 2 | 19 | $0 | $0 | - |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 4 | - | - | - |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 19 | - | - | - |
| 2006 | 2 | 18 | $5,349,894 | $501,285 | $27,849iApproximate average salary by contribution assumption: employee only about $696,229 at 4% or $464,153 at 6%; with 50% employer match about $464,153 at 4% or $309,435 at 6%; with 100% employer match about $348,115 at 4% or $232,076 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 18 | $4,424,493 | $327,604 | $18,200iApproximate average salary by contribution assumption: employee only about $455,006 at 4% or $303,337 at 6%; with 50% employer match about $303,337 at 4% or $202,225 at 6%; with 100% employer match about $227,503 at 4% or $151,669 at 6%. |
| LOWE HAUPTMAN DEFINED BENEFIT PLAN | - | 6 | $925,401 | $173,681 | $28,947iApproximate average salary by contribution assumption: employee only about $723,671 at 4% or $482,447 at 6%; with 50% employer match about $482,447 at 4% or $321,631 at 6%; with 100% employer match about $361,835 at 4% or $241,224 at 6%. |
| 2005 | 2 | 17 | $4,454,204 | $453,511 | $26,677iApproximate average salary by contribution assumption: employee only about $666,928 at 4% or $444,619 at 6%; with 50% employer match about $444,619 at 4% or $296,412 at 6%; with 100% employer match about $333,464 at 4% or $222,309 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 17 | $3,735,728 | $293,186 | $17,246iApproximate average salary by contribution assumption: employee only about $431,156 at 4% or $287,437 at 6%; with 50% employer match about $287,437 at 4% or $191,625 at 6%; with 100% employer match about $215,578 at 4% or $143,719 at 6%. |
| LOWE, HAUPTMAN, GILMAN & BERNER, LLP DEFINED BENEF IT PENSION PLAN AND TRUST | - | 7 | $718,476 | $160,325 | $22,904iApproximate average salary by contribution assumption: employee only about $572,589 at 4% or $381,726 at 6%; with 50% employer match about $381,726 at 4% or $254,484 at 6%; with 100% employer match about $286,295 at 4% or $190,863 at 6%. |
| 2004 | 2 | 19 | $3,882,801 | $456,006 | $24,000iApproximate average salary by contribution assumption: employee only about $600,008 at 4% or $400,005 at 6%; with 50% employer match about $400,005 at 4% or $266,670 at 6%; with 100% employer match about $300,004 at 4% or $200,003 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 19 | $3,307,095 | $251,481 | $13,236iApproximate average salary by contribution assumption: employee only about $330,896 at 4% or $220,597 at 6%; with 50% employer match about $220,597 at 4% or $147,065 at 6%; with 100% employer match about $165,448 at 4% or $110,299 at 6%. |
| LOWE, HAUPTMAN, GILMAN & BERNER, LLP DEFINED BENEFIT PENSION PLAN AND TRUST | - | 6 | $575,706 | $204,525 | $34,088iApproximate average salary by contribution assumption: employee only about $852,188 at 4% or $568,125 at 6%; with 50% employer match about $568,125 at 4% or $378,750 at 6%; with 100% employer match about $426,094 at 4% or $284,063 at 6%. |
| 2003 | 3 | 16 | $3,465,036 | $424,873 | $26,555iApproximate average salary by contribution assumption: employee only about $663,864 at 4% or $442,576 at 6%; with 50% employer match about $442,576 at 4% or $295,051 at 6%; with 100% employer match about $331,932 at 4% or $221,288 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 16 | $3,089,586 | $186,198 | $11,637iApproximate average salary by contribution assumption: employee only about $290,934 at 4% or $193,956 at 6%; with 50% employer match about $193,956 at 4% or $129,304 at 6%; with 100% employer match about $145,467 at 4% or $96,978 at 6%. |
| LOWE, HAUPTMAN, GILMAN & BERNER, LLP DEFINED BENEFIT PENSION PLAN AND TRUST | - | 7 | $375,450 | $188,817 | $26,974iApproximate average salary by contribution assumption: employee only about $674,346 at 4% or $449,564 at 6%; with 50% employer match about $449,564 at 4% or $299,710 at 6%; with 100% employer match about $337,173 at 4% or $224,782 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Retirement Plan | - | 0 | - | $49,858 | - |
| 2002 | 3 | 15 | $2,760,836 | $221,413 | $14,761iApproximate average salary by contribution assumption: employee only about $369,022 at 4% or $246,014 at 6%; with 50% employer match about $246,014 at 4% or $164,010 at 6%; with 100% employer match about $184,511 at 4% or $123,007 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 15 | $2,602,744 | $162,704 | $10,847iApproximate average salary by contribution assumption: employee only about $271,173 at 4% or $180,782 at 6%; with 50% employer match about $180,782 at 4% or $120,521 at 6%; with 100% employer match about $135,587 at 4% or $90,391 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Retirement Plan | - | 15 | $158,092 | $58,709 | $3,914iApproximate average salary by contribution assumption: employee only about $97,848 at 4% or $65,232 at 6%; with 50% employer match about $65,232 at 4% or $43,488 at 6%; with 100% employer match about $48,924 at 4% or $32,616 at 6%. |
| LOWE, HAUPTMAN, GILMAN & BERNER, LLP DEFINED BENEFIT PENSION PLAN AND TRUST | - | 6 | - | - | - |
| 2001 | 2 | 13 | $0 | $0 | - |
| Lowe, Hauptman, Gopstein, Gilman & Berner Retirement Plan | - | 13 | - | - | - |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 13 | - | - | - |
| 2000 | 1 | 14 | $0 | $0 | - |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 14 | - | - | - |
| 1999 | 2 | 13 | $3,940,691 | $192,867 | $14,836iApproximate average salary by contribution assumption: employee only about $370,898 at 4% or $247,265 at 6%; with 50% employer match about $247,265 at 4% or $164,844 at 6%; with 100% employer match about $185,449 at 4% or $123,633 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Retirement Plan | - | 13 | $3,889,925 | $142,101 | $10,931iApproximate average salary by contribution assumption: employee only about $273,271 at 4% or $182,181 at 6%; with 50% employer match about $182,181 at 4% or $121,454 at 6%; with 100% employer match about $136,636 at 4% or $91,090 at 6%. |
| Lowe, Hauptman, Gopstein, Gilman & Berner Money Purchase Plan | - | 13 | $50,766 | $50,766 | $3,905iApproximate average salary by contribution assumption: employee only about $97,627 at 4% or $65,085 at 6%; with 50% employer match about $65,085 at 4% or $43,390 at 6%; with 100% employer match about $48,813 at 4% or $32,542 at 6%. |