Roger D. Tipton, D.D.S., M.S., P.A.
Plan context: TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN
EIN 75-2969719 • Lubbock, TX • 30 filings • 2 plans
Current Snapshot
Latest Year
2025
2025 Participants
15
2025 Assets
$2,880,157
2025 Contributions
$320,536
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 |
|---|---|---|---|---|---|
| 2025 | 2 | 15 | $2,880,157 | $320,536 | $21,369iApproximate average salary by contribution assumption: employee only about $534,227 at 4% or $356,151 at 6%; with 50% employer match about $356,151 at 4% or $237,434 at 6%; with 100% employer match about $267,113 at 4% or $178,076 at 6%. |
| TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN | - | 15 | $2,880,157 | $200,000 | $13,333iApproximate average salary by contribution assumption: employee only about $333,333 at 4% or $222,222 at 6%; with 50% employer match about $222,222 at 4% or $148,148 at 6%; with 100% employer match about $166,667 at 4% or $111,111 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 0 | $0 | $120,536 | - |
| 2024 | 2 | 19 | $8,159,877 | $755,625 | $39,770iApproximate average salary by contribution assumption: employee only about $994,243 at 4% or $662,829 at 6%; with 50% employer match about $662,829 at 4% or $441,886 at 6%; with 100% employer match about $497,122 at 4% or $331,414 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 19 | $5,777,115 | $155,625 | $8,191iApproximate average salary by contribution assumption: employee only about $204,770 at 4% or $136,513 at 6%; with 50% employer match about $136,513 at 4% or $91,009 at 6%; with 100% employer match about $102,385 at 4% or $68,257 at 6%. |
| TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN | - | 18 | $2,382,762 | $600,000 | $33,333iApproximate average salary by contribution assumption: employee only about $833,333 at 4% or $555,556 at 6%; with 50% employer match about $555,556 at 4% or $370,370 at 6%; with 100% employer match about $416,667 at 4% or $277,778 at 6%. |
| 2023 | 2 | 20 | $6,546,671 | $572,579 | $28,629iApproximate average salary by contribution assumption: employee only about $715,724 at 4% or $477,149 at 6%; with 50% employer match about $477,149 at 4% or $318,099 at 6%; with 100% employer match about $357,862 at 4% or $238,575 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 20 | $4,984,928 | $150,345 | $7,517iApproximate average salary by contribution assumption: employee only about $187,931 at 4% or $125,288 at 6%; with 50% employer match about $125,288 at 4% or $83,525 at 6%; with 100% employer match about $93,966 at 4% or $62,644 at 6%. |
| TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN | - | 17 | $1,561,743 | $422,234 | $24,837iApproximate average salary by contribution assumption: employee only about $620,932 at 4% or $413,955 at 6%; with 50% employer match about $413,955 at 4% or $275,970 at 6%; with 100% employer match about $310,466 at 4% or $206,977 at 6%. |
| 2022 | 2 | 20 | $5,141,803 | $494,190 | $24,710iApproximate average salary by contribution assumption: employee only about $617,738 at 4% or $411,825 at 6%; with 50% employer match about $411,825 at 4% or $274,550 at 6%; with 100% employer match about $308,869 at 4% or $205,913 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 20 | $4,136,121 | $137,775 | $6,889iApproximate average salary by contribution assumption: employee only about $172,219 at 4% or $114,813 at 6%; with 50% employer match about $114,813 at 4% or $76,542 at 6%; with 100% employer match about $86,109 at 4% or $57,406 at 6%. |
| TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN | - | 14 | $1,005,682 | $356,415 | $25,458iApproximate average salary by contribution assumption: employee only about $636,455 at 4% or $424,304 at 6%; with 50% employer match about $424,304 at 4% or $282,869 at 6%; with 100% employer match about $318,228 at 4% or $212,152 at 6%. |
| 2021 | 2 | 22 | $5,801,403 | $491,370 | $22,335iApproximate average salary by contribution assumption: employee only about $558,375 at 4% or $372,250 at 6%; with 50% employer match about $372,250 at 4% or $248,167 at 6%; with 100% employer match about $279,188 at 4% or $186,125 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 22 | $5,050,433 | $129,370 | $5,880iApproximate average salary by contribution assumption: employee only about $147,011 at 4% or $98,008 at 6%; with 50% employer match about $98,008 at 4% or $65,338 at 6%; with 100% employer match about $73,506 at 4% or $49,004 at 6%. |
| TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN | - | 19 | $750,970 | $362,000 | $19,053iApproximate average salary by contribution assumption: employee only about $476,316 at 4% or $317,544 at 6%; with 50% employer match about $317,544 at 4% or $211,696 at 6%; with 100% employer match about $238,158 at 4% or $158,772 at 6%. |
| 2020 | 2 | 22 | $4,647,032 | $498,899 | $22,677iApproximate average salary by contribution assumption: employee only about $566,931 at 4% or $377,954 at 6%; with 50% employer match about $377,954 at 4% or $251,969 at 6%; with 100% employer match about $283,465 at 4% or $188,977 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 22 | $4,285,466 | $137,333 | $6,242iApproximate average salary by contribution assumption: employee only about $156,060 at 4% or $104,040 at 6%; with 50% employer match about $104,040 at 4% or $69,360 at 6%; with 100% employer match about $78,030 at 4% or $52,020 at 6%. |
| TIPTON & TIPTON DENTAL PRACTICE CASH BALANCE PLAN | - | 19 | $361,566 | $361,566 | $19,030iApproximate average salary by contribution assumption: employee only about $475,745 at 4% or $317,163 at 6%; with 50% employer match about $317,163 at 4% or $211,442 at 6%; with 100% employer match about $237,872 at 4% or $158,582 at 6%. |
| 2019 | 1 | 21 | $3,501,977 | $163,894 | $7,804iApproximate average salary by contribution assumption: employee only about $195,112 at 4% or $130,075 at 6%; with 50% employer match about $130,075 at 4% or $86,716 at 6%; with 100% employer match about $97,556 at 4% or $65,037 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 21 | $3,501,977 | $163,894 | $7,804iApproximate average salary by contribution assumption: employee only about $195,112 at 4% or $130,075 at 6%; with 50% employer match about $130,075 at 4% or $86,716 at 6%; with 100% employer match about $97,556 at 4% or $65,037 at 6%. |
| 2018 | 1 | 23 | $2,724,659 | $169,041 | $7,350iApproximate average salary by contribution assumption: employee only about $183,740 at 4% or $122,493 at 6%; with 50% employer match about $122,493 at 4% or $81,662 at 6%; with 100% employer match about $91,870 at 4% or $61,247 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 23 | $2,724,659 | $169,041 | $7,350iApproximate average salary by contribution assumption: employee only about $183,740 at 4% or $122,493 at 6%; with 50% employer match about $122,493 at 4% or $81,662 at 6%; with 100% employer match about $91,870 at 4% or $61,247 at 6%. |
| 2017 | 1 | 20 | $2,836,130 | $167,473 | $8,374iApproximate average salary by contribution assumption: employee only about $209,341 at 4% or $139,561 at 6%; with 50% employer match about $139,561 at 4% or $93,041 at 6%; with 100% employer match about $104,671 at 4% or $69,780 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 20 | $2,836,130 | $167,473 | $8,374iApproximate average salary by contribution assumption: employee only about $209,341 at 4% or $139,561 at 6%; with 50% employer match about $139,561 at 4% or $93,041 at 6%; with 100% employer match about $104,671 at 4% or $69,780 at 6%. |
| 2016 | 1 | 19 | $2,214,224 | $154,750 | $8,145iApproximate average salary by contribution assumption: employee only about $203,618 at 4% or $135,746 at 6%; with 50% employer match about $135,746 at 4% or $90,497 at 6%; with 100% employer match about $101,809 at 4% or $67,873 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 19 | $2,214,224 | $154,750 | $8,145iApproximate average salary by contribution assumption: employee only about $203,618 at 4% or $135,746 at 6%; with 50% employer match about $135,746 at 4% or $90,497 at 6%; with 100% employer match about $101,809 at 4% or $67,873 at 6%. |
| 2015 | 1 | 18 | $1,916,713 | $148,352 | $8,242iApproximate average salary by contribution assumption: employee only about $206,044 at 4% or $137,363 at 6%; with 50% employer match about $137,363 at 4% or $91,575 at 6%; with 100% employer match about $103,022 at 4% or $68,681 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 18 | $1,916,713 | $148,352 | $8,242iApproximate average salary by contribution assumption: employee only about $206,044 at 4% or $137,363 at 6%; with 50% employer match about $137,363 at 4% or $91,575 at 6%; with 100% employer match about $103,022 at 4% or $68,681 at 6%. |
| 2014 | 1 | 17 | $1,864,567 | $145,347 | $8,550iApproximate average salary by contribution assumption: employee only about $213,746 at 4% or $142,497 at 6%; with 50% employer match about $142,497 at 4% or $94,998 at 6%; with 100% employer match about $106,873 at 4% or $71,249 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 17 | $1,864,567 | $145,347 | $8,550iApproximate average salary by contribution assumption: employee only about $213,746 at 4% or $142,497 at 6%; with 50% employer match about $142,497 at 4% or $94,998 at 6%; with 100% employer match about $106,873 at 4% or $71,249 at 6%. |
| 2013 | 1 | 18 | $1,658,796 | $144,998 | $8,055iApproximate average salary by contribution assumption: employee only about $201,386 at 4% or $134,257 at 6%; with 50% employer match about $134,257 at 4% or $89,505 at 6%; with 100% employer match about $100,693 at 4% or $67,129 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 18 | $1,658,796 | $144,998 | $8,055iApproximate average salary by contribution assumption: employee only about $201,386 at 4% or $134,257 at 6%; with 50% employer match about $134,257 at 4% or $89,505 at 6%; with 100% employer match about $100,693 at 4% or $67,129 at 6%. |
| 2012 | 1 | 17 | $1,364,552 | $138,684 | $8,158iApproximate average salary by contribution assumption: employee only about $203,947 at 4% or $135,965 at 6%; with 50% employer match about $135,965 at 4% or $90,643 at 6%; with 100% employer match about $101,974 at 4% or $67,982 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 17 | $1,364,552 | $138,684 | $8,158iApproximate average salary by contribution assumption: employee only about $203,947 at 4% or $135,965 at 6%; with 50% employer match about $135,965 at 4% or $90,643 at 6%; with 100% employer match about $101,974 at 4% or $67,982 at 6%. |
| 2011 | 1 | 16 | $1,125,548 | $131,099 | $8,194iApproximate average salary by contribution assumption: employee only about $204,842 at 4% or $136,561 at 6%; with 50% employer match about $136,561 at 4% or $91,041 at 6%; with 100% employer match about $102,421 at 4% or $68,281 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 16 | $1,125,548 | $131,099 | $8,194iApproximate average salary by contribution assumption: employee only about $204,842 at 4% or $136,561 at 6%; with 50% employer match about $136,561 at 4% or $91,041 at 6%; with 100% employer match about $102,421 at 4% or $68,281 at 6%. |
| 2010 | 1 | 14 | $1,031,527 | $129,914 | $9,280iApproximate average salary by contribution assumption: employee only about $231,989 at 4% or $154,660 at 6%; with 50% employer match about $154,660 at 4% or $103,106 at 6%; with 100% employer match about $115,995 at 4% or $77,330 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 14 | $1,031,527 | $129,914 | $9,280iApproximate average salary by contribution assumption: employee only about $231,989 at 4% or $154,660 at 6%; with 50% employer match about $154,660 at 4% or $103,106 at 6%; with 100% employer match about $115,995 at 4% or $77,330 at 6%. |
| 2009 | 1 | 14 | $886,124 | $131,424 | $9,387iApproximate average salary by contribution assumption: employee only about $234,686 at 4% or $156,457 at 6%; with 50% employer match about $156,457 at 4% or $104,305 at 6%; with 100% employer match about $117,343 at 4% or $78,229 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 14 | $886,124 | $131,424 | $9,387iApproximate average salary by contribution assumption: employee only about $234,686 at 4% or $156,457 at 6%; with 50% employer match about $156,457 at 4% or $104,305 at 6%; with 100% employer match about $117,343 at 4% or $78,229 at 6%. |
| 2008 | 1 | 11 | $684,805 | $117,796 | $10,709iApproximate average salary by contribution assumption: employee only about $267,718 at 4% or $178,479 at 6%; with 50% employer match about $178,479 at 4% or $118,986 at 6%; with 100% employer match about $133,859 at 4% or $89,239 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 11 | $684,805 | $117,796 | $10,709iApproximate average salary by contribution assumption: employee only about $267,718 at 4% or $178,479 at 6%; with 50% employer match about $178,479 at 4% or $118,986 at 6%; with 100% employer match about $133,859 at 4% or $89,239 at 6%. |
| 2007 | 1 | 11 | $0 | $0 | - |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 11 | - | - | - |
| 2006 | 1 | 11 | $772,544 | $107,623 | $9,784iApproximate average salary by contribution assumption: employee only about $244,598 at 4% or $163,065 at 6%; with 50% employer match about $163,065 at 4% or $108,710 at 6%; with 100% employer match about $122,299 at 4% or $81,533 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 11 | $772,544 | $107,623 | $9,784iApproximate average salary by contribution assumption: employee only about $244,598 at 4% or $163,065 at 6%; with 50% employer match about $163,065 at 4% or $108,710 at 6%; with 100% employer match about $122,299 at 4% or $81,533 at 6%. |
| 2005 | 1 | 10 | $612,313 | $101,863 | $10,186iApproximate average salary by contribution assumption: employee only about $254,657 at 4% or $169,772 at 6%; with 50% employer match about $169,772 at 4% or $113,181 at 6%; with 100% employer match about $127,329 at 4% or $84,886 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 10 | $612,313 | $101,863 | $10,186iApproximate average salary by contribution assumption: employee only about $254,657 at 4% or $169,772 at 6%; with 50% employer match about $169,772 at 4% or $113,181 at 6%; with 100% employer match about $127,329 at 4% or $84,886 at 6%. |
| 2004 | 1 | 9 | $479,814 | $99,217 | $11,024iApproximate average salary by contribution assumption: employee only about $275,603 at 4% or $183,735 at 6%; with 50% employer match about $183,735 at 4% or $122,490 at 6%; with 100% employer match about $137,801 at 4% or $91,868 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 9 | $479,814 | $99,217 | $11,024iApproximate average salary by contribution assumption: employee only about $275,603 at 4% or $183,735 at 6%; with 50% employer match about $183,735 at 4% or $122,490 at 6%; with 100% employer match about $137,801 at 4% or $91,868 at 6%. |
| 2003 | 1 | 11 | $0 | $0 | - |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 11 | - | - | - |
| 2002 | 1 | 8 | $173,547 | $96,681 | $12,085iApproximate average salary by contribution assumption: employee only about $302,128 at 4% or $201,419 at 6%; with 50% employer match about $201,419 at 4% or $134,279 at 6%; with 100% employer match about $151,064 at 4% or $100,709 at 6%. |
| Tipton & Tipton Dental Practice Retirement Plan & Trust | - | 8 | $173,547 | $96,681 | $12,085iApproximate average salary by contribution assumption: employee only about $302,128 at 4% or $201,419 at 6%; with 50% employer match about $201,419 at 4% or $134,279 at 6%; with 100% employer match about $151,064 at 4% or $100,709 at 6%. |