| Sponsor / Plan | Location | Services | Participants | Assets | Direct comp | Indirect comp |
|---|---|---|---|---|---|---|
| O'NEAL STEEL, INC. O'NEAL STEEL 401(K) PLAN | BIRMINGHAM, AL | Accountant / Auditor | 3,140 | $426.4M | $30K | $0 |
| O'NEAL STEEL, INC. O'NEAL STEEL 401(K) PLAN | BIRMINGHAM, AL | Accountant / Auditor | 3,146 | $382.0M | $32K | $0 |