San Diego Diagnostic Radiology Medical Group Profit Sharing and Savings Plan

San Diego Diagnostic Radiology Medical Group Profit Sharing and Savings Plan

The San Diego Diagnostic Radiology Medical Group Profit Sharing and Savings Plan is a US-based retirement vehicle sponsored by the affiliated medical practice. The plan is organized to hold and invest deferred compensation for the radiologists within the group, whose primary operating partner is Imaging Healthcare Specialists, an outpatient imaging brand. The plan qualifies for exemption from Canadian non-resident tax under the US-Canada tax treaty, indicating it likely holds cross-border assets or maintains some compliant structure for non-US exposure. The sponsoring entity is led by Norman Chen, who serves as President and CEO of the medical group. The plan’s investment posture is shaped by its liability structure: it must fund retirement distributions for a small, highly compensated cohort of physician partners. No publicly reported asset allocation is available, but plans of this type typically hold a mix of mutual funds, fixed-income instruments, and potentially private market interests through institutional managers. The geographic footprint, tied to the medical group's operations, is concentrated in San Diego County. The plan’s status under the Canada-US tax treaty implies some level of cross-border portfolio activity or the presence of Canadian-domiciled investment holdings. Public detail on team size, total assets, and investment performance is unavailable. The absence of public disclosures is consistent with a single-sponsor ERISA plan that does not file a full Form 5500 with the Department of Labor, or whose filing falls below the threshold requiring broad public dissemination. The plan is not an allocator that markets itself to GPs or maintains a visible investment office; it functions as an internal treasury function for the medical group’s partners. What distinguishes this vehicle is its structural insularity. Unlike a corporate or multi-employer pension fund that must balance diverse participant demographics, this plan serves a single, homogeneous professional partnership. Liability management is tied directly to the tenure, retirement age, and compensation trajectory of a fixed set of radiologists — a closed ecosystem with predictable outflows and a narrow stakeholder base.