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Retirement Plans (Tables) | 12 Months Ended
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Dec. 31, 2024
Retirement Plans |
Schedule of Net Periodic Benefit Cost of the Defined Benefit Plan | The net periodic benefit cost of the Defined Benefit Plan for the period from January 1, 2024 through December 31, 2024 was as follows: Schedule of Net Periodic Benefit Cost of the Defined Benefit Plan
|  | 2024 |
Service cost |  | $ | 201,383 |
Interest cost |  |  | 38,252 |
Expected return on plan assets |  |  | (95,629 | )
Amortization of prior service cost (credit) |  |  | (2,250 | )
Loss recognized due to settlements and curtailments |  |  | 68,628 |
Net periodic pension benefit cost |  | $ | 210,384 |
Schedule of Projected Benefit Obligation for the Period | The PBO is the present value of benefits earned to date by plan participants, including the effect of assumed future salary increases. The changes in the projected benefit obligation for the period from January 1, 2024 through December 31, 2024 were as follows: Schedule of Projected Benefit Obligation for the Period
|  | 2024 |
PBO, beginning of period |  | $ | 2,877,851 |
Service cost |  |  | 201,383 |
Interest cost |  |  | 38,252 |
Plan participation contributions |  |  | 154,131 |
Actuarial (gains) / losses |  |  | (27,001 | )
Benefits paid through plan assets |  |  | 14,626 |
Curtailments, settlements and special contractual termination benefits |  |  | (1,175,674 | )
Foreign currency exchange rate changes |  |  | (169,230 | )
PBO, end of period |  |  | 1,914,338 |
Component representing future salary increases |  |  | (88,911 | )
Accumulated benefit obligation (“ABO”), end of period |  | $ | 1,825,427 |
For the period from January 1, 2024 through December 31, 2024, the change in fair value of the Pension Plan assets was as follows:
|  | 2024 |
Fair value of plan assets, beginning of period |  | $ | 2,661,718 |
Expected return on plan assets |  |  | 95,629 |
Gain / (losses) on plan assets |  |  | (38,252 | )
Employer contributions |  |  | 230,635 |
Plan participant contributions |  |  | 154,131 |
Benefits paid through plan assets |  |  | 14,626 |
Settlements |  |  | (1,175,674 | )
Foreign currency exchange rate changes |  |  | (156,902 | )
Fair value of plan assets, end of period |  | $ | 1,785,911 |
Schedule of Defined Benefit Plan Assets by Major Categories | The following table presents the fair value of the Defined Benefit Plan assets by major categories and by levels within the fair value hierarchy as of December 31, 2024: Schedule of Defined Benefit Plan Assets by Major Categories
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Cash and equivalents |  | $ | 79,032 |  |  | $ | - |  |  | $ | - |  |  | $ | 79,032 |
Equity securities |  |  | 581,766 |  |  |  | - |  |  |  | - |  |  |  | 581,766 |
Bonds |  |  | 647,626 |  |  |  | - |  |  |  | - |  |  |  | 647,626 |
Real estate |  |  | - |  |  |  | 309,543 |  |  |  | - |  |  |  | 309,543 |
Alternative investments |  |  | - |  |  |  | 167,944 |  |  |  | - |  |  |  | 167,944 |
Total fair value of plan assets |  | $ | 1,308,424 |  |  | $ | 477,487 |  |  | $ | - |  |  | $ | 1,785,911 |
The following tables present the fair value of the Defined Benefit Plan assets by major categories and by levels within the fair value hierarchy as of December 31, 2023:
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Cash and equivalents |  | $ | 117,463 |  |  | $ | - |  |  | $ | - |  |  | $ | 117,463 |
Equity securities |  |  | 846,910 |  |  |  | - |  |  |  | - |  |  |  | 846,910 |
Bonds |  |  | 942,056 |  |  |  | - |  |  |  | - |  |  |  | 942,056 |
Real estate |  |  | - |  |  |  | 454,853 |  |  |  | - |  |  |  | 454,583 |
Alternative investments |  |  | - |  |  |  | 300,706 |  |  |  | - |  |  |  | 300,706 |
Total fair value of plan assets |  | $ | 1,906,429 |  |  | $ | 755,289 |  |  | $ | - |  |  | $ | 2,661,718 |
Schedule of Unfunded Status of the Defined Benefit Plan | The following table shows the unfunded status of the Defined Benefit Plan, defined as plan assets less the projected benefit obligation as of December 31, 2024: Schedule of Unfunded Status of the Defined Benefit Plan
Fair value of plan assets |  | $ | 1,785,911 |
Less: PBO |  |  | (1,914,338 | )
Underfunded status, end of period |  | $ | (128,427 | )
Schedule of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) Related to the Defined Benefit Plan | Schedule of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) Related to the Defined Benefit Plan
|  | 2024 |
Net prior service (cost) / credit |  | $ | - |
Net gain / (loss) |  |  | (128,427 | )
Accumulated other comprehensive income (loss), net of tax |  | $ | (128,427 | )
Schedule of Assumption | The actuarial assumptions for the Defined Benefit Plan were as follows: Schedule of Assumption
Benefit obligations: |  |  |
Discount rate |  |  | 1.50 | %
Estimated rate of compensation increase |  |  | 1.25 | %
Periodic costs: |  |  |  |
Discount rate |  |  | 1.50 | %
Estimated rate of compensation increase |  |  | 1.25 | %
Expected long term rate of return on plan assets |  |  | 3.79 | %
Cash balance interest credit rate |  |  | 1.50 | %
Schedule of Expected Benefit Payments | The following table shows expected benefit payments from the Defined Benefit Plan for the next five fiscal years and the aggregate five years thereafter: Schedule of Expected Benefit Payments
Year Ending December 31: |  | Expected Plan Benefit Payments |
2025 |  | $ | 336,985 |
2026 |  |  | 286,492 |
2027 |  |  | 243,683 |
2028 |  |  | 210,753 |
2029 |  |  | 185,506 |
Thereafter |  |  | 803,495 |
Total expected benefit payments by the plan |  | $ | 2,066,914 |

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