401k Record

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Luker 401(k)

Recordkeeping fees per participant · JBS 401(k) Savings Plan · plan year 2024

$32.19

Higher than 28% of the 1,697 plans $250M to 1B that report it.

Source

= $704,098 / 21,876
Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250819144359NAL0002416097001, received 2025-08-19
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250819144359NAL0002416097001, received 2025-08-19

10th: $11.56median $49.9890th: $89.63

Percentiles compare this plan with the Schedule H plans $250M to 1B in assets of the same plan year, excluding final filings; shown only where at least 50 comparable plans report the figure. Plan year 2024-01-01 to 2024-12-31, filing received 2025-08-19.

Cost and contributions

Administrative expenses excluding investment management, per participant

$36.00

10th: $18.52median $67.2190th: $147.71

Higher than 20% of the 2,324 plans $250M to 1B that report it.

Source

= $787,553 / 21,876
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250819144359NAL0002416097001, received 2025-08-19
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250819144359NAL0002416097001, received 2025-08-19

Administrative expenses per participant

$49.15

10th: $27.95median $88.2590th: $203.68

Higher than 20% of the 2,405 plans $250M to 1B that report it.

Source

= $1,075,146 / 21,876
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250819144359NAL0002416097001, received 2025-08-19
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250819144359NAL0002416097001, received 2025-08-19

Administrative expenses as a share of assets

0.158%

10th: 0.018%median 0.073%90th: 0.183%

Higher than 85% of the 2,407 plans $250M to 1B that report it.

Source

= $1,075,146 / $679,809,439
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250819144359NAL0002416097001, received 2025-08-19
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250819144359NAL0002416097001, received 2025-08-19

Employer contributions per participant

$628

10th: $1,169median $3,07390th: $8,346

Higher than 5% of the 2,457 plans $250M to 1B that report it.

Source

= $13,747,441 / 21,876
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250819144359NAL0002416097001, received 2025-08-19
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250819144359NAL0002416097001, received 2025-08-19

Employer share of total contributions

21.1%

10th: 17.5%median 31.1%90th: 48.7%

Higher than 19% of the 2,459 plans $250M to 1B that report it.

Source

= $13,747,441 / $65,035,914
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250819144359NAL0002416097001, received 2025-08-19
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250819144359NAL0002416097001, received 2025-08-19

Plan terms, as stated in Luker, Inc.'s SEC filings

Plan terms are not published in public filings.

Plan features

2E profit-sharing · 2F ERISA 404(c) plan · 2G fully participant-directed · 2J 401(k) feature · 2K 401(m) arrangement · 2T default investment (QDIA) · 3H controlled-group sponsor · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20250819144359NAL0002416097001, received 2025-08-19

Full record, JBS 401(k) Savings Plan

FieldValueSource
Plan sponsorJBS USA FOOD COMPANY HOLDINGSForm 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20250819144359NAL0002416097001, received 2025-08-19
Plan nameJBS 401(K) SAVINGS PLANForm 5500, line 1a; PLAN_NAME pos 16; filing 20250819144359NAL0002416097001, received 2025-08-19
Sponsor EIN / plan number58-1034573 / 001Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20250819144359NAL0002416097001, received 2025-08-19
Plan typesingle-employerForm 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20250819144359NAL0002416097001, received 2025-08-19
Sponsor locationGREELEY, COForm 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20250819144359NAL0002416097001, received 2025-08-19
Industry (business code)311610, ManufacturingForm 5500, line 2d; BUSINESS_CODE pos 46; filing 20250819144359NAL0002416097001, received 2025-08-19
Plan year2024-01-01 to 2024-12-31Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20250819144359NAL0002416097001, received 2025-08-19
Filing received2025-08-19Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20250819144359NAL0002416097001, received 2025-08-19
Final filingnoForm 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20250819144359NAL0002416097001, received 2025-08-19
Amended filingnoForm 5500, Part I line B; AMENDED_IND pos 7; filing 20250819144359NAL0002416097001, received 2025-08-19
Participants, beginning of year51,870Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20250819144359NAL0002416097001, received 2025-08-19
Active participants39,079Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20250819144359NAL0002416097001, received 2025-08-19
Participants, end of year45,920Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20250819144359NAL0002416097001, received 2025-08-19
Participants with an account balance21,876Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250819144359NAL0002416097001, received 2025-08-19
Total assets, beginning of year$601,215,273Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20250819144359NAL0002416097001, received 2025-08-19
Total assets, end of year$679,809,439Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250819144359NAL0002416097001, received 2025-08-19
Net assets, end of year$679,809,439Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20250819144359NAL0002416097001, received 2025-08-19
Total income$141,368,078Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20250819144359NAL0002416097001, received 2025-08-19
Net income$58,351,844Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20250819144359NAL0002416097001, received 2025-08-19
Employer contributions$13,747,441Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250819144359NAL0002416097001, received 2025-08-19
Participant contributions$46,987,836Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20250819144359NAL0002416097001, received 2025-08-19
Other contributions (incl. rollovers)$4,300,637Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20250819144359NAL0002416097001, received 2025-08-19
Total contributions$65,035,914Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250819144359NAL0002416097001, received 2025-08-19
Benefit payments$81,143,426Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20250819144359NAL0002416097001, received 2025-08-19
Total expenses (incl. benefit payments)$83,016,234Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20250819144359NAL0002416097001, received 2025-08-19
Total administrative expenses$1,075,146Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250819144359NAL0002416097001, received 2025-08-19
Contract administrator fees$0Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20250819144359NAL0002416097001, received 2025-08-19
Recordkeeping fees$704,098Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250819144359NAL0002416097001, received 2025-08-19
IQPA audit fees$15,750Schedule H, line 2i(4); IQPA_AUDIT_FEES_AMT pos 161; filing 20250819144359NAL0002416097001, received 2025-08-19
Investment advisory and management fees$287,593Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20250819144359NAL0002416097001, received 2025-08-19
Administrative expenses excluding investment management$787,553derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250819144359NAL0002416097001, received 2025-08-19
Held in master trusts$0Schedule H, line 1c(11) col (b); INT_MASTER_TR_EOY_AMT pos 53; filing 20250819144359NAL0002416097001, received 2025-08-19
Held in common/collective trusts$0Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20250819144359NAL0002416097001, received 2025-08-19
Held in mutual funds$597,294,453Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20250819144359NAL0002416097001, received 2025-08-19
Independent auditorCROWE LLPSchedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20250819144359NAL0002416097001, received 2025-08-19

Position = column in the DOL layout for form year 2024. Filing 20250819144359NAL0002416097001, received 2025-08-19.

Service providers paid directly by the plan

ProviderRelationshipService codesDirect compensationIndirect
EMPOWER ANNUITY INSURANCE COMPANYrecordkeeperRECORDKEEPER 64 Recordkeeping fees $704,098yes
EMPOWER ADVISORY GROUP, LLCINVESTMENT MGMT 28 Investment management $267,592no
FEDEX KINKOSOTHER 99 Other fees $36,625no
MCGLADREY LLPOTHER 99 Other fees $31,080no
GALLAGHER BENEFIT SERVICES INC DBAINVESTMENT ADVISOR 27 Investment advisory (plan) $20,000no
CROWE HORWATH LLPAUDITOR 10 Accounting (including auditing) $15,750no

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 20250819144359NAL0002416097001, received 2025-08-19.

What changed since the 2023 plan year

Figure20232024Change
Total assets$601,215,273$679,809,43913.1%
Participants with a balance26,14921,876-16.3%
Administrative expenses$670,997$1,075,14660.2%
Recordkeeping fees per participant$14.43$32.19123.1%
Employer contributions$14,411,527$13,747,441-4.6%

Prior filing 20241001110006NAL0013420658001, received 2024-10-01; the plan years are contiguous.

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Sponsor name as filed: JBS USA FOOD COMPANY HOLDINGS; SEC registrant: Luker, Inc. (CIK 1289470, matched by EIN).