Benesch, Friedlander, Coplan & Aronoff LLP
Plan context: Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan
EIN 34-6596918 • Cleveland, OH • 90 filings • 28 plans
Current Snapshot
Latest Year
2024
2024 Participants
751
2024 Assets
$206,528,319
2024 Contributions
$25,862,908
Historical Graphs
Total Assets Over Time
Aggregate end-of-year assets by filing year, excluding zero-asset years
Participants Over Time
Largest reported end-of-year plan headcount by filing year, used to avoid double-counting participants across overlapping plans
Company Timeline
Year summaries and individual filings are combined here so you can stay in one place while moving across years and plan filings.
| Year / Filing | Filings | Participants | Assets | Contributions | Contrib./Participant |
|---|---|---|---|---|---|
| 2024 | 3 | 751 | $206,528,319 | $25,862,908 | $34,438iApproximate average salary by contribution assumption: employee only about $860,949 at 4% or $573,966 at 6%; with 50% employer match about $573,966 at 4% or $382,644 at 6%; with 100% employer match about $430,475 at 4% or $286,983 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 751 | $202,474,122 | $23,830,708 | $31,732iApproximate average salary by contribution assumption: employee only about $793,299 at 4% or $528,866 at 6%; with 50% employer match about $528,866 at 4% or $352,577 at 6%; with 100% employer match about $396,650 at 4% or $264,433 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP Market-Based Cash Balance Plan | - | 54 | $4,054,197 | $2,032,200 | $37,633iApproximate average salary by contribution assumption: employee only about $940,833 at 4% or $627,222 at 6%; with 50% employer match about $627,222 at 4% or $418,148 at 6%; with 100% employer match about $470,417 at 4% or $313,611 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 559 | - | - | - |
| 2023 | 3 | 655 | $176,247,753 | $19,433,259 | $29,669iApproximate average salary by contribution assumption: employee only about $741,727 at 4% or $494,485 at 6%; with 50% employer match about $494,485 at 4% or $329,657 at 6%; with 100% employer match about $370,864 at 4% or $247,242 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 655 | $174,326,453 | $17,511,959 | $26,736iApproximate average salary by contribution assumption: employee only about $668,395 at 4% or $445,597 at 6%; with 50% employer match about $445,597 at 4% or $297,065 at 6%; with 100% employer match about $334,198 at 4% or $222,798 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP Market-Based Cash Balance Plan | - | 51 | $1,921,300 | $1,921,300 | $37,673iApproximate average salary by contribution assumption: employee only about $941,814 at 4% or $627,876 at 6%; with 50% employer match about $627,876 at 4% or $418,584 at 6%; with 100% employer match about $470,907 at 4% or $313,938 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 508 | - | - | - |
| 2022 | 3 | 559 | $151,075,369 | $15,974,163 | $28,576iApproximate average salary by contribution assumption: employee only about $714,408 at 4% or $476,272 at 6%; with 50% employer match about $476,272 at 4% or $317,515 at 6%; with 100% employer match about $357,204 at 4% or $238,136 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 559 | $151,075,369 | $15,974,163 | $28,576iApproximate average salary by contribution assumption: employee only about $714,408 at 4% or $476,272 at 6%; with 50% employer match about $476,272 at 4% or $317,515 at 6%; with 100% employer match about $357,204 at 4% or $238,136 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 276 | - | - | - |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 496 | - | - | - |
| 2021 | 2 | 505 | $168,466,002 | $15,229,054 | $30,157iApproximate average salary by contribution assumption: employee only about $753,914 at 4% or $502,609 at 6%; with 50% employer match about $502,609 at 4% or $335,073 at 6%; with 100% employer match about $376,957 at 4% or $251,305 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 505 | $168,466,002 | $15,229,054 | $30,157iApproximate average salary by contribution assumption: employee only about $753,914 at 4% or $502,609 at 6%; with 50% employer match about $502,609 at 4% or $335,073 at 6%; with 100% employer match about $376,957 at 4% or $251,305 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 373 | - | - | - |
| 2020 | 2 | 430 | $138,243,568 | $10,537,528 | $24,506iApproximate average salary by contribution assumption: employee only about $612,647 at 4% or $408,431 at 6%; with 50% employer match about $408,431 at 4% or $272,288 at 6%; with 100% employer match about $306,323 at 4% or $204,216 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 430 | $138,243,568 | $10,537,528 | $24,506iApproximate average salary by contribution assumption: employee only about $612,647 at 4% or $408,431 at 6%; with 50% employer match about $408,431 at 4% or $272,288 at 6%; with 100% employer match about $306,323 at 4% or $204,216 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 336 | - | - | - |
| 2019 | 1 | 460 | $116,810,898 | $9,908,220 | $21,540iApproximate average salary by contribution assumption: employee only about $538,490 at 4% or $358,993 at 6%; with 50% employer match about $358,993 at 4% or $239,329 at 6%; with 100% employer match about $269,245 at 4% or $179,497 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 460 | $116,810,898 | $9,908,220 | $21,540iApproximate average salary by contribution assumption: employee only about $538,490 at 4% or $358,993 at 6%; with 50% employer match about $358,993 at 4% or $239,329 at 6%; with 100% employer match about $269,245 at 4% or $179,497 at 6%. |
| 2018 | 2 | 380 | $99,071,645 | $7,945,709 | $20,910iApproximate average salary by contribution assumption: employee only about $522,744 at 4% or $348,496 at 6%; with 50% employer match about $348,496 at 4% or $232,331 at 6%; with 100% employer match about $261,372 at 4% or $174,248 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 380 | $99,071,645 | $7,945,709 | $20,910iApproximate average salary by contribution assumption: employee only about $522,744 at 4% or $348,496 at 6%; with 50% employer match about $348,496 at 4% or $232,331 at 6%; with 100% employer match about $261,372 at 4% or $174,248 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 302 | - | - | - |
| 2017 | 5 | 371 | $104,919,560 | $7,253,096 | $19,550iApproximate average salary by contribution assumption: employee only about $488,753 at 4% or $325,835 at 6%; with 50% employer match about $325,835 at 4% or $217,224 at 6%; with 100% employer match about $244,377 at 4% or $162,918 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 371 | $104,919,300 | $7,253,019 | $19,550iApproximate average salary by contribution assumption: employee only about $488,748 at 4% or $325,832 at 6%; with 50% employer match about $325,832 at 4% or $217,221 at 6%; with 100% employer match about $244,374 at 4% or $162,916 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $260 | - | - |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 0 | - | - | - |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | - | $77 | - |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 366 | - | - | - |
| 2016 | 4 | 469 | $179,706,928 | $5,736,170 | $12,231iApproximate average salary by contribution assumption: employee only about $305,766 at 4% or $203,844 at 6%; with 50% employer match about $203,844 at 4% or $135,896 at 6%; with 100% employer match about $152,883 at 4% or $101,922 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $88,384,115 | - | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 289 | $46,875,556 | $3,042,851 | $10,529iApproximate average salary by contribution assumption: employee only about $263,222 at 4% or $175,482 at 6%; with 50% employer match about $175,482 at 4% or $116,988 at 6%; with 100% employer match about $131,611 at 4% or $87,741 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 267 | $44,447,257 | $2,693,319 | $10,087iApproximate average salary by contribution assumption: employee only about $252,183 at 4% or $168,122 at 6%; with 50% employer match about $168,122 at 4% or $112,082 at 6%; with 100% employer match about $126,092 at 4% or $84,061 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 469 | - | - | - |
| 2015 | 4 | 392 | $175,227,863 | $5,293,164 | $13,503iApproximate average salary by contribution assumption: employee only about $337,574 at 4% or $225,049 at 6%; with 50% employer match about $225,049 at 4% or $150,033 at 6%; with 100% employer match about $168,787 at 4% or $112,525 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $86,422,894 | - | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 256 | $45,752,775 | $2,681,778 | $10,476iApproximate average salary by contribution assumption: employee only about $261,892 at 4% or $174,595 at 6%; with 50% employer match about $174,595 at 4% or $116,397 at 6%; with 100% employer match about $130,946 at 4% or $87,297 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 244 | $43,052,194 | $2,611,386 | $10,702iApproximate average salary by contribution assumption: employee only about $267,560 at 4% or $178,373 at 6%; with 50% employer match about $178,373 at 4% or $118,916 at 6%; with 100% employer match about $133,780 at 4% or $89,187 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 392 | - | - | - |
| 2014 | 4 | 346 | $179,553,172 | $5,072,126 | $14,659iApproximate average salary by contribution assumption: employee only about $366,483 at 4% or $244,322 at 6%; with 50% employer match about $244,322 at 4% or $162,881 at 6%; with 100% employer match about $183,242 at 4% or $122,161 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $88,612,028 | - | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 302 | $47,064,755 | $2,471,906 | $8,185iApproximate average salary by contribution assumption: employee only about $204,628 at 4% or $136,419 at 6%; with 50% employer match about $136,419 at 4% or $90,946 at 6%; with 100% employer match about $102,314 at 4% or $68,209 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 251 | $43,876,389 | $2,600,220 | $10,359iApproximate average salary by contribution assumption: employee only about $258,986 at 4% or $172,657 at 6%; with 50% employer match about $172,657 at 4% or $115,105 at 6%; with 100% employer match about $129,493 at 4% or $86,329 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 346 | - | - | - |
| 2013 | 4 | 373 | $180,006,095 | $10,183,178 | $27,301iApproximate average salary by contribution assumption: employee only about $682,519 at 4% or $455,012 at 6%; with 50% employer match about $455,012 at 4% or $303,342 at 6%; with 100% employer match about $341,259 at 4% or $227,506 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $90,205,599 | $5,091,588 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 307 | $46,706,243 | $2,533,295 | $8,252iApproximate average salary by contribution assumption: employee only about $206,294 at 4% or $137,530 at 6%; with 50% employer match about $137,530 at 4% or $91,686 at 6%; with 100% employer match about $103,147 at 4% or $68,765 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 261 | $43,094,253 | $2,558,295 | $9,802iApproximate average salary by contribution assumption: employee only about $245,047 at 4% or $163,365 at 6%; with 50% employer match about $163,365 at 4% or $108,910 at 6%; with 100% employer match about $122,524 at 4% or $81,682 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 373 | - | - | - |
| 2012 | 4 | 325 | $151,467,527 | $9,732,113 | $29,945iApproximate average salary by contribution assumption: employee only about $748,624 at 4% or $499,083 at 6%; with 50% employer match about $499,083 at 4% or $332,722 at 6%; with 100% employer match about $374,312 at 4% or $249,541 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $75,802,054 | $4,866,056 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 325 | $39,636,113 | $2,316,758 | $7,128iApproximate average salary by contribution assumption: employee only about $178,212 at 4% or $118,808 at 6%; with 50% employer match about $118,808 at 4% or $79,205 at 6%; with 100% employer match about $89,106 at 4% or $59,404 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 280 | $36,029,360 | $2,549,299 | $9,105iApproximate average salary by contribution assumption: employee only about $227,616 at 4% or $151,744 at 6%; with 50% employer match about $151,744 at 4% or $101,163 at 6%; with 100% employer match about $113,808 at 4% or $75,872 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 307 | - | - | - |
| 2011 | 4 | 336 | $131,799,538 | $9,618,014 | $28,625iApproximate average salary by contribution assumption: employee only about $715,626 at 4% or $477,084 at 6%; with 50% employer match about $477,084 at 4% or $318,056 at 6%; with 100% employer match about $357,813 at 4% or $238,542 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $66,020,721 | $4,809,007 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 336 | $35,137,709 | $2,407,416 | $7,165iApproximate average salary by contribution assumption: employee only about $179,123 at 4% or $119,415 at 6%; with 50% employer match about $119,415 at 4% or $79,610 at 6%; with 100% employer match about $89,562 at 4% or $59,708 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 269 | $30,641,108 | $2,401,591 | $8,928iApproximate average salary by contribution assumption: employee only about $223,196 at 4% or $148,797 at 6%; with 50% employer match about $148,797 at 4% or $99,198 at 6%; with 100% employer match about $111,598 at 4% or $74,399 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 311 | - | - | - |
| 2010 | 4 | 326 | $136,847,771 | $12,607,920 | $38,675iApproximate average salary by contribution assumption: employee only about $966,865 at 4% or $644,577 at 6%; with 50% employer match about $644,577 at 4% or $429,718 at 6%; with 100% employer match about $483,433 at 4% or $322,288 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $68,660,138 | $6,303,960 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 326 | $36,663,412 | $2,129,395 | $6,532iApproximate average salary by contribution assumption: employee only about $163,297 at 4% or $108,865 at 6%; with 50% employer match about $108,865 at 4% or $72,577 at 6%; with 100% employer match about $81,649 at 4% or $54,432 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 274 | $31,524,221 | $4,174,565 | $15,236iApproximate average salary by contribution assumption: employee only about $380,891 at 4% or $253,927 at 6%; with 50% employer match about $253,927 at 4% or $169,285 at 6%; with 100% employer match about $190,445 at 4% or $126,964 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 312 | - | - | - |
| 2009 | 4 | 309 | $119,432,890 | $7,715,740 | $24,970iApproximate average salary by contribution assumption: employee only about $624,251 at 4% or $416,167 at 6%; with 50% employer match about $416,167 at 4% or $277,445 at 6%; with 100% employer match about $312,125 at 4% or $208,084 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | - | $60,060,912 | $3,857,870 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 278 | $33,340,160 | $1,887,260 | $6,789iApproximate average salary by contribution assumption: employee only about $169,718 at 4% or $113,145 at 6%; with 50% employer match about $113,145 at 4% or $75,430 at 6%; with 100% employer match about $84,859 at 4% or $56,573 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 247 | $26,031,818 | $1,970,610 | $7,978iApproximate average salary by contribution assumption: employee only about $199,454 at 4% or $132,970 at 6%; with 50% employer match about $132,970 at 4% or $88,646 at 6%; with 100% employer match about $99,727 at 4% or $66,485 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 309 | - | - | - |
| 2008 | 4 | 284 | $99,605,025 | $7,982,691 | $28,108iApproximate average salary by contribution assumption: employee only about $702,702 at 4% or $468,468 at 6%; with 50% employer match about $468,468 at 4% or $312,312 at 6%; with 100% employer match about $351,351 at 4% or $234,234 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $49,802,513 | $3,991,346 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 284 | $28,489,161 | $2,098,901 | $7,390iApproximate average salary by contribution assumption: employee only about $184,762 at 4% or $123,175 at 6%; with 50% employer match about $123,175 at 4% or $82,117 at 6%; with 100% employer match about $92,381 at 4% or $61,587 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 233 | $21,313,351 | $1,892,444 | $8,122iApproximate average salary by contribution assumption: employee only about $203,052 at 4% or $135,368 at 6%; with 50% employer match about $135,368 at 4% or $90,245 at 6%; with 100% employer match about $101,526 at 4% or $67,684 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 269 | - | - | - |
| 2007 | 4 | 286 | $128,149,949 | $7,103,809 | $24,838iApproximate average salary by contribution assumption: employee only about $620,962 at 4% or $413,975 at 6%; with 50% employer match about $413,975 at 4% or $275,983 at 6%; with 100% employer match about $310,481 at 4% or $206,987 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $64,074,975 | $3,551,905 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 286 | $37,383,962 | $1,889,786 | $6,608iApproximate average salary by contribution assumption: employee only about $165,191 at 4% or $110,127 at 6%; with 50% employer match about $110,127 at 4% or $73,418 at 6%; with 100% employer match about $82,596 at 4% or $55,064 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 214 | $26,691,012 | $1,662,118 | $7,767iApproximate average salary by contribution assumption: employee only about $194,173 at 4% or $129,448 at 6%; with 50% employer match about $129,448 at 4% or $86,299 at 6%; with 100% employer match about $97,086 at 4% or $64,724 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 277 | - | - | - |
| 2006 | 4 | 260 | $121,677,584 | $6,398,642 | $24,610iApproximate average salary by contribution assumption: employee only about $615,254 at 4% or $410,169 at 6%; with 50% employer match about $410,169 at 4% or $273,446 at 6%; with 100% employer match about $307,627 at 4% or $205,085 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $60,838,792 | $3,199,321 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 260 | $36,019,946 | $1,717,679 | $6,606iApproximate average salary by contribution assumption: employee only about $165,161 at 4% or $110,108 at 6%; with 50% employer match about $110,108 at 4% or $73,405 at 6%; with 100% employer match about $82,581 at 4% or $55,054 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 222 | $24,818,846 | $1,481,642 | $6,674iApproximate average salary by contribution assumption: employee only about $166,852 at 4% or $111,234 at 6%; with 50% employer match about $111,234 at 4% or $74,156 at 6%; with 100% employer match about $83,426 at 4% or $55,617 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 255 | - | - | - |
| 2005 | 4 | 250 | $106,028,125 | $5,862,336 | $23,449iApproximate average salary by contribution assumption: employee only about $586,234 at 4% or $390,822 at 6%; with 50% employer match about $390,822 at 4% or $260,548 at 6%; with 100% employer match about $293,117 at 4% or $195,411 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $53,014,063 | $2,931,168 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 250 | $31,840,364 | $1,567,155 | $6,269iApproximate average salary by contribution assumption: employee only about $156,716 at 4% or $104,477 at 6%; with 50% employer match about $104,477 at 4% or $69,651 at 6%; with 100% employer match about $78,358 at 4% or $52,239 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 212 | $21,173,698 | $1,364,013 | $6,434iApproximate average salary by contribution assumption: employee only about $160,851 at 4% or $107,234 at 6%; with 50% employer match about $107,234 at 4% or $71,489 at 6%; with 100% employer match about $80,425 at 4% or $53,617 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 242 | - | - | - |
| 2004 | 4 | 252 | $98,841,310 | $5,151,502 | $20,442iApproximate average salary by contribution assumption: employee only about $511,062 at 4% or $340,708 at 6%; with 50% employer match about $340,708 at 4% or $227,139 at 6%; with 100% employer match about $255,531 at 4% or $170,354 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $49,420,655 | $2,575,751 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 252 | $29,916,174 | $1,316,829 | $5,226iApproximate average salary by contribution assumption: employee only about $130,638 at 4% or $87,092 at 6%; with 50% employer match about $87,092 at 4% or $58,061 at 6%; with 100% employer match about $65,319 at 4% or $43,546 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 212 | $19,504,481 | $1,258,922 | $5,938iApproximate average salary by contribution assumption: employee only about $148,458 at 4% or $98,972 at 6%; with 50% employer match about $98,972 at 4% or $65,981 at 6%; with 100% employer match about $74,229 at 4% or $49,486 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 248 | - | - | - |
| 2003 | 4 | 304 | $90,269,778 | $5,298,658 | $17,430iApproximate average salary by contribution assumption: employee only about $435,745 at 4% or $290,497 at 6%; with 50% employer match about $290,497 at 4% or $193,664 at 6%; with 100% employer match about $217,872 at 4% or $145,248 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $45,134,889 | $2,649,329 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 304 | $27,870,298 | $1,266,496 | $4,166iApproximate average salary by contribution assumption: employee only about $104,153 at 4% or $69,435 at 6%; with 50% employer match about $69,435 at 4% or $46,290 at 6%; with 100% employer match about $52,076 at 4% or $34,718 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 250 | $17,264,591 | $1,382,833 | $5,531iApproximate average salary by contribution assumption: employee only about $138,283 at 4% or $92,189 at 6%; with 50% employer match about $92,189 at 4% or $61,459 at 6%; with 100% employer match about $69,142 at 4% or $46,094 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 241 | - | - | - |
| 2002 | 4 | 288 | $71,756,401 | $4,771,674 | $16,568iApproximate average salary by contribution assumption: employee only about $414,208 at 4% or $276,139 at 6%; with 50% employer match about $276,139 at 4% or $184,092 at 6%; with 100% employer match about $207,104 at 4% or $138,069 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $35,878,201 | $2,385,837 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 222 | $22,474,257 | $1,156,751 | $5,211iApproximate average salary by contribution assumption: employee only about $130,265 at 4% or $86,843 at 6%; with 50% employer match about $86,843 at 4% or $57,895 at 6%; with 100% employer match about $65,132 at 4% or $43,422 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 208 | $13,403,943 | $1,229,086 | $5,909iApproximate average salary by contribution assumption: employee only about $147,727 at 4% or $98,484 at 6%; with 50% employer match about $98,484 at 4% or $65,656 at 6%; with 100% employer match about $73,863 at 4% or $49,242 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 288 | - | - | - |
| 2001 | 4 | 293 | $88,157,122 | $4,287,976 | $14,635iApproximate average salary by contribution assumption: employee only about $365,868 at 4% or $243,912 at 6%; with 50% employer match about $243,912 at 4% or $162,608 at 6%; with 100% employer match about $182,934 at 4% or $121,956 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $44,078,561 | $2,143,988 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 229 | $28,334,257 | $1,262,660 | $5,514iApproximate average salary by contribution assumption: employee only about $137,845 at 4% or $91,897 at 6%; with 50% employer match about $91,897 at 4% or $61,264 at 6%; with 100% employer match about $68,922 at 4% or $45,948 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 207 | $15,744,304 | $881,328 | $4,258iApproximate average salary by contribution assumption: employee only about $106,441 at 4% or $70,960 at 6%; with 50% employer match about $70,960 at 4% or $47,307 at 6%; with 100% employer match about $53,220 at 4% or $35,480 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 293 | - | - | - |
| 2000 | 4 | 276 | $107,737,788 | $3,886,116 | $14,080iApproximate average salary by contribution assumption: employee only about $352,003 at 4% or $234,669 at 6%; with 50% employer match about $234,669 at 4% or $156,446 at 6%; with 100% employer match about $176,002 at 4% or $117,334 at 6%. |
| Master Trust Agreement for the Benesch, Friedlander, Coplan & Aronoff Money Purchase Plan & Elective Savings Plan | - | 0 | $53,868,894 | $1,943,058 | - |
| Benesch, Friedlander, Coplan & Aronoff Elective Savings Plan | - | 239 | $35,141,840 | $1,166,115 | $4,879iApproximate average salary by contribution assumption: employee only about $121,979 at 4% or $81,319 at 6%; with 50% employer match about $81,319 at 4% or $54,213 at 6%; with 100% employer match about $60,989 at 4% or $40,660 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff Money Purchase Pension Plan | - | 196 | $18,727,054 | $776,943 | $3,964iApproximate average salary by contribution assumption: employee only about $99,100 at 4% or $66,067 at 6%; with 50% employer match about $66,067 at 4% or $44,044 at 6%; with 100% employer match about $49,550 at 4% or $33,033 at 6%. |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 276 | - | - | - |
| 1999 | 1 | 271 | $0 | $0 | - |
| Benesch, Friedlander, Coplan & Aronoff LLP, Group Term Life, Dental, Long-Term Disability and Hospitalization Plan | - | 271 | - | - | - |