Employers › Commercial Metals
Recordkeeping fees per participant · Commercial Metals Companies Retirement Plan · plan year 2024
$64.66
Higher than 94% of the 790 plans over $1B that report it.
= $684,287 / 10,583
Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20260518114419NAL0000039571001, received 2026-05-18
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260518114419NAL0000039571001, received 2026-05-18
Percentiles compare this plan with the Schedule H plans over $1B in assets of the same plan year, excluding final filings; shown only where at least 50 comparable plans report the figure. Plan year 2024-09-01 to 2025-08-31, filing received 2026-05-18.
Administrative expenses excluding investment management, per participant
$77.11
Higher than 83% of the 1,045 plans over $1B that report it.
= $816,107 / 10,583
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20260518114419NAL0000039571001, received 2026-05-18
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260518114419NAL0000039571001, received 2026-05-18
Administrative expenses per participant
$77.11
Higher than 56% of the 1,076 plans over $1B that report it.
= $816,107 / 10,583
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20260518114419NAL0000039571001, received 2026-05-18
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260518114419NAL0000039571001, received 2026-05-18
Administrative expenses as a share of assets
0.056%
Higher than 60% of the 1,076 plans over $1B that report it.
= $816,107 / $1,464,431,164
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20260518114419NAL0000039571001, received 2026-05-18
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20260518114419NAL0000039571001, received 2026-05-18
Employer contributions per participant
$4,084
Higher than 56% of the 1,135 plans over $1B that report it.
= $43,217,639 / 10,583
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20260518114419NAL0000039571001, received 2026-05-18
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260518114419NAL0000039571001, received 2026-05-18
Employer share of total contributions
39.0%
Higher than 71% of the 1,135 plans over $1B that report it.
= $43,217,639 / $110,678,856
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20260518114419NAL0000039571001, received 2026-05-18
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20260518114419NAL0000039571001, received 2026-05-18
Plan terms are described in Commercial Metals Company's SEC filings: Form 10-K filed 2025-10-16. No term could be quoted from them with the required precision.
2F ERISA 404(c) plan · 2G fully participant-directed · 2J 401(k) feature · 2K 401(m) arrangement · 2S pre-approved plan document · 2T default investment (QDIA) · 3H controlled-group sponsor · 2E profit-sharing · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20260518114419NAL0000039571001, received 2026-05-18
| Field | Value | Source |
|---|---|---|
| Plan sponsor | COMMERCIAL METALS COMPANY | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Plan name | COMMERCIAL METALS COMPANIES RETIREMENT PLAN | Form 5500, line 1a; PLAN_NAME pos 16; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Sponsor EIN / plan number | 75-0725338 / 001 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Sponsor location | IRVING, TX | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Industry (business code) | 331110, Manufacturing | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Plan year | 2024-09-01 to 2025-08-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Filing received | 2026-05-18 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Participants, beginning of year | 11,101 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Active participants | 8,704 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Participants, end of year | 10,946 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Participants with an account balance | 10,583 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Total assets, beginning of year | $1,360,508,191 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Total assets, end of year | $1,464,431,164 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Net assets, end of year | $1,464,431,164 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Total income | $265,409,592 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Net income | $103,408,140 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Employer contributions | $43,217,639 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Participant contributions | $60,107,199 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Other contributions (incl. rollovers) | $7,354,018 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Total contributions | $110,678,856 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Benefit payments | $161,100,019 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Total expenses (incl. benefit payments) | $162,001,452 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Total administrative expenses | $816,107 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Contract administrator fees | $6,000 | Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Recordkeeping fees | $684,287 | Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| IQPA audit fees | $36,586 | Schedule H, line 2i(4); IQPA_AUDIT_FEES_AMT pos 161; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Investment advisory and management fees | $0 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Administrative expenses excluding investment management | $816,107 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Held in master trusts | $0 | Schedule H, line 1c(11) col (b); INT_MASTER_TR_EOY_AMT pos 53; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Held in common/collective trusts | $1,301,134,943 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Held in mutual funds | $119,321,139 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20260518114419NAL0000039571001, received 2026-05-18 |
| Independent auditor | WEAVER AND TIDWELL LLP | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20260518114419NAL0000039571001, received 2026-05-18 |
Position = column in the DOL layout for form year 2024. Filing 20260518114419NAL0000039571001, received 2026-05-18.
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| FIDELITY INVESTMENTS INSTITUTIONALrecordkeeper | RECORDKEEPER | 37 Participant loan processing; 64 Recordkeeping fees; 65 Account maintenance fees | $495,107 | yes |
| MILLIMAN, INC.recordkeeper | RECORDKEEPER | 15 Recordkeeping and information management; 17 Consulting (pension); 36 Copying and duplicating; 38 Participant communication; 50 Direct payment from the plan; 59 Shareholder servicing fees; 64 Recordkeeping fees; 70 Consulting fees | $185,893 | |
| CAPFINANCIAL PARTNERS LLC | CONSULTANT | 16 Consulting (general) | $98,000 | no |
| WEAVER AND TIDWELL LLP | ACCOUNTANT/AUDITOR | 10 Accounting (including auditing) | $36,586 | no |
Schedule C Part I line 2: name (a), service codes (b), relationship (c), direct compensation paid by the plan (d), indirect compensation received (e). Filing 20260518114419NAL0000039571001, received 2026-05-18.
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $1,360,508,191 | $1,464,431,164 | 7.6% |
| Participants with a balance | 10,708 | 10,583 | -1.2% |
| Administrative expenses | $1,116,755 | $816,107 | -26.9% |
| Recordkeeping fees per participant | $92.26 | $64.66 | -29.9% |
| Employer contributions | $42,394,871 | $43,217,639 | 1.9% |
Prior filing 20250522091223NAL0002502209001, received 2025-05-22; the plan years are contiguous.
Sponsor name as filed: COMMERCIAL METALS COMPANY; SEC registrant: COMMERCIAL METALS Co (CIK 22444, matched by EIN; display name from the Form 10-K cover).