Recordkeeping fees per participant
not reported
Not reported on this filing.
Employers › Kaiser Aluminum Investments › plan 003
Kaiser Aluminum Investments Company Savings and Investment Plan
- Sponsor Kaiser Aluminum Investments
- Plan number 003
- Plan year 2024
- $50-250M in assets
- single-employer
Filed as negative.Schedule H line 2i(3) is reported as -$27,161. The filing is shown as received; the derived figures below treat a negative amount as zero, and a percentile is only shown for positive values.
Total assets, end of year · Kaiser Aluminum Investments Company Savings and Investment Plan · plan year 2024
$247,232,240
1,405 participants with a balance. This filing reports no recordkeeping fee and no administrative expenses excluding investment management, so there is no headline cost figure.
Source
Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250731144826NAL0002654755001, received 2025-07-31
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250731144826NAL0002654755001, received 2025-07-31
Percentiles compare this plan with the Schedule H plans $50 to 250M 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 2025-07-31.
Cost and contributions
Administrative expenses excluding investment management, per participant
$0.00
Fewer than 50 comparable plans report this figure; no percentile.
Source
= $0 / 1,405
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250731144826NAL0002654755001, received 2025-07-31
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250731144826NAL0002654755001, received 2025-07-31
Administrative expenses per participant
$38.11
Higher than 13% of the 9,042 plans $50 to 250M that report it.
Source
= $53,539 / 1,405
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250731144826NAL0002654755001, received 2025-07-31
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250731144826NAL0002654755001, received 2025-07-31
Administrative expenses as a share of assets
0.022%
Higher than 10% of the 9,049 plans $50 to 250M that report it.
Source
= $53,539 / $247,232,240
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250731144826NAL0002654755001, received 2025-07-31
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250731144826NAL0002654755001, received 2025-07-31
Employer contributions per participant
$5,249
Higher than 79% of the 9,105 plans $50 to 250M that report it.
Source
= $7,374,367 / 1,405
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250731144826NAL0002654755001, received 2025-07-31
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250731144826NAL0002654755001, received 2025-07-31
Employer share of total contributions
43.0%
Higher than 81% of the 9,112 plans $50 to 250M that report it.
Source
= $7,374,367 / $17,141,596
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250731144826NAL0002654755001, received 2025-07-31
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250731144826NAL0002654755001, received 2025-07-31
97.7% of this plan's assets are held in a master trust. Costs reported at the trust level and allocated by the plan's share: administrative expenses $0 ($38.11 per participant including the plan's own Schedule H). Benchmarks and percentiles use the plan's own Schedule H only.
Plan features
2G fully participant-directed · 2F ERISA 404(c) plan · 2J 401(k) feature · 2K 401(m) arrangement · 2S pre-approved plan document · 2T default investment (QDIA) · 2E profit-sharing · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20250731144826NAL0002654755001, received 2025-07-31
Full record, Kaiser Aluminum Investments Company Savings and Investment Plan
| Field | Value | Source |
|---|---|---|
| Plan sponsor | KAISER ALUMINUM INVESTMENTS COMPANY | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Plan name | KAISER ALUMINUM INVESTMENTS COMPANY SAVINGS AND INVESTMENT PLAN | Form 5500, line 1a; PLAN_NAME pos 16; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Sponsor EIN / plan number | 56-2553178 / 003 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Sponsor location | FRANKLIN, TN | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Industry (business code) | 331310, Manufacturing | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Filing received | 2025-07-31 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Participants, beginning of year | 1,537 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Active participants | 1,106 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Participants, end of year | 1,486 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Participants with an account balance | 1,405 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Total assets, beginning of year | $230,743,256 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Total assets, end of year | $247,232,240 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Net assets, end of year | $247,232,240 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Total income | $49,436,162 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Net income | $16,330,203 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Employer contributions | $7,374,367 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Participant contributions | $9,284,804 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Other contributions (incl. rollovers) | $482,425 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Total contributions | $17,141,596 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Benefit payments | $33,035,596 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Total expenses (incl. benefit payments) | $33,105,959 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Total administrative expenses | $53,539 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Contract administrator fees | $0 | Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Recordkeeping fees | -$27,161 (filed as negative) | Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| IQPA audit fees | $0 | Schedule H, line 2i(4); IQPA_AUDIT_FEES_AMT pos 161; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Investment advisory and management fees | $80,700 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Administrative expenses excluding investment management | $0 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Held in master trusts | $241,481,080 | Schedule H, line 1c(11) col (b); INT_MASTER_TR_EOY_AMT pos 53; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Held in common/collective trusts | $0 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Held in mutual funds | $0 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20250731144826NAL0002654755001, received 2025-07-31 |
| Independent auditor | LBMC, PC | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20250731144826NAL0002654755001, received 2025-07-31 |
Position = column in the DOL layout for form year 2024. Filing 20250731144826NAL0002654755001, received 2025-07-31.
Service providers paid directly by the plan
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| STRATEGIC ADVISORS, INC. | ADVISOR | 27 Investment advisory (plan) | $80,700 | 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 20250731144826NAL0002654755001, received 2025-07-31.
Master trust
KAISER ALUM INV CO SAV INV PLAN MT (EIN 562553178, PN 001): plan interest $241,481,080, 52.1% of the trust. The trust's own filing (20250731143420NAL0013468018001, received 2025-07-31) reports net assets $463,277,100, administrative expenses $0, recordkeeping fees $0, investment management fees $0 and 1 Schedule C providers.
| Provider (trust level) | Service codes | Paid by the trust | Allocated to this plan |
|---|---|---|---|
| FIDELITY INVESTMENTS INSTITUTIONALrecordkeeper | 60 | $0 | $0 |
Schedule D Part I of the plan's filing; the trust's Schedule H and Schedule C. Allocation = the plan's interest divided by the trust's net assets.
What changed since the 2023 plan year
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $230,743,256 | $247,232,240 | 7.1% |
| Participants with a balance | 1,444 | 1,405 | -2.7% |
| Administrative expenses | $90,037 | $53,539 | -40.5% |
| Recordkeeping fees per participant | $10.83 | not reported | |
| Employer contributions | $6,590,002 | $7,374,367 | 11.9% |
Prior filing 20240731154640NAL0034437392001, received 2024-07-31; the plan years are contiguous.