Chapman and Cutler
Plan context: Chapman & Cutler Master Trust
EIN 36-2153731 • Chicago, IL • 215 filings • 28 plans
Current Snapshot
Latest Year
2024
2024 Participants
466
2024 Assets
$813,451,083
2024 Contributions
$24,651,262
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 | 8 | 466 | $813,451,083 | $24,651,262 | $52,900iApproximate average salary by contribution assumption: employee only about $1,322,493 at 4% or $881,662 at 6%; with 50% employer match about $881,662 at 4% or $587,774 at 6%; with 100% employer match about $661,246 at 4% or $440,831 at 6%. |
| Chapman & Cutler Master Trust | - | - | $372,952,877 | - | - |
| Chapman & Cutler Retirement Plan | - | 310 | $210,612,429 | $7,891,178 | $25,455iApproximate average salary by contribution assumption: employee only about $636,385 at 4% or $424,257 at 6%; with 50% employer match about $424,257 at 4% or $282,838 at 6%; with 100% employer match about $318,193 at 4% or $212,128 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 336 | $135,908,780 | $5,332,979 | $15,872iApproximate average salary by contribution assumption: employee only about $396,799 at 4% or $264,533 at 6%; with 50% employer match about $264,533 at 4% or $176,355 at 6%; with 100% employer match about $198,400 at 4% or $132,266 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 123 | $60,986,859 | $8,485,940 | $68,991iApproximate average salary by contribution assumption: employee only about $1,724,785 at 4% or $1,149,856 at 6%; with 50% employer match about $1,149,856 at 4% or $766,571 at 6%; with 100% employer match about $862,392 at 4% or $574,928 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 156 | $32,990,138 | $2,941,165 | $18,854iApproximate average salary by contribution assumption: employee only about $471,341 at 4% or $314,227 at 6%; with 50% employer match about $314,227 at 4% or $209,485 at 6%; with 100% employer match about $235,670 at 4% or $157,114 at 6%. |
| Group Health Insurance Plan | - | 465 | - | - | - |
| Group Life Insurance Plan | - | 466 | - | - | - |
| Long Term Disability Plan | - | 466 | - | - | - |
| 2023 | 8 | 453 | $750,300,188 | $24,415,440 | $53,897iApproximate average salary by contribution assumption: employee only about $1,347,430 at 4% or $898,287 at 6%; with 50% employer match about $898,287 at 4% or $598,858 at 6%; with 100% employer match about $673,715 at 4% or $449,143 at 6%. |
| Chapman & Cutler Master Trust | - | - | $345,737,666 | - | - |
| Chapman & Cutler Retirement Plan | - | 307 | $197,973,369 | $7,290,979 | $23,749iApproximate average salary by contribution assumption: employee only about $593,728 at 4% or $395,819 at 6%; with 50% employer match about $395,819 at 4% or $263,879 at 6%; with 100% employer match about $296,864 at 4% or $197,909 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 334 | $123,680,025 | $5,332,799 | $15,966iApproximate average salary by contribution assumption: employee only about $399,162 at 4% or $266,108 at 6%; with 50% employer match about $266,108 at 4% or $177,405 at 6%; with 100% employer match about $199,581 at 4% or $133,054 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 121 | $52,362,165 | $8,776,434 | $72,533iApproximate average salary by contribution assumption: employee only about $1,813,313 at 4% or $1,208,875 at 6%; with 50% employer match about $1,208,875 at 4% or $805,917 at 6%; with 100% employer match about $906,656 at 4% or $604,438 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 144 | $30,546,963 | $3,015,228 | $20,939iApproximate average salary by contribution assumption: employee only about $523,477 at 4% or $348,985 at 6%; with 50% employer match about $348,985 at 4% or $232,656 at 6%; with 100% employer match about $261,739 at 4% or $174,492 at 6%. |
| Long Term Disability Plan | - | 453 | - | - | - |
| Group Life Insurance Plan | - | 453 | - | - | - |
| Group Health Insurance Plan | - | 330 | - | - | - |
| 2022 | 8 | 432 | $664,179,024 | $22,672,177 | $52,482iApproximate average salary by contribution assumption: employee only about $1,312,047 at 4% or $874,698 at 6%; with 50% employer match about $874,698 at 4% or $583,132 at 6%; with 100% employer match about $656,024 at 4% or $437,349 at 6%. |
| Chapman & Cutler Master Trust | - | - | $308,108,020 | - | - |
| Chapman & Cutler Retirement Plan | - | 296 | $178,747,303 | $6,669,125 | $22,531iApproximate average salary by contribution assumption: employee only about $563,271 at 4% or $375,514 at 6%; with 50% employer match about $375,514 at 4% or $250,343 at 6%; with 100% employer match about $281,635 at 4% or $187,757 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 326 | $109,566,603 | $4,898,703 | $15,027iApproximate average salary by contribution assumption: employee only about $375,667 at 4% or $250,445 at 6%; with 50% employer match about $250,445 at 4% or $166,963 at 6%; with 100% employer match about $187,834 at 4% or $125,222 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 120 | $42,104,261 | $8,331,982 | $69,433iApproximate average salary by contribution assumption: employee only about $1,735,830 at 4% or $1,157,220 at 6%; with 50% employer match about $1,157,220 at 4% or $771,480 at 6%; with 100% employer match about $867,915 at 4% or $578,610 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 131 | $25,652,837 | $2,772,367 | $21,163iApproximate average salary by contribution assumption: employee only about $529,078 at 4% or $352,718 at 6%; with 50% employer match about $352,718 at 4% or $235,146 at 6%; with 100% employer match about $264,539 at 4% or $176,359 at 6%. |
| Group Health Insurance Plan | - | 313 | - | - | - |
| Long Term Disability Plan | - | 432 | - | - | - |
| Group Life Insurance Plan | - | 432 | - | - | - |
| 2021 | 8 | 414 | $820,456,439 | $20,378,538 | $49,224iApproximate average salary by contribution assumption: employee only about $1,230,588 at 4% or $820,392 at 6%; with 50% employer match about $820,392 at 4% or $546,928 at 6%; with 100% employer match about $615,294 at 4% or $410,196 at 6%. |
| Chapman & Cutler Master Trust | - | - | $386,083,629 | - | - |
| Chapman & Cutler Retirement Plan | - | 285 | $226,229,160 | $6,636,999 | $23,288iApproximate average salary by contribution assumption: employee only about $582,193 at 4% or $388,129 at 6%; with 50% employer match about $388,129 at 4% or $258,752 at 6%; with 100% employer match about $291,096 at 4% or $194,064 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 312 | $135,560,547 | $4,366,996 | $13,997iApproximate average salary by contribution assumption: employee only about $349,920 at 4% or $233,280 at 6%; with 50% employer match about $233,280 at 4% or $155,520 at 6%; with 100% employer match about $174,960 at 4% or $116,640 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 112 | $42,472,916 | $7,269,338 | $64,905iApproximate average salary by contribution assumption: employee only about $1,622,620 at 4% or $1,081,747 at 6%; with 50% employer match about $1,081,747 at 4% or $721,164 at 6%; with 100% employer match about $811,310 at 4% or $540,873 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 110 | $30,110,187 | $2,105,205 | $19,138iApproximate average salary by contribution assumption: employee only about $478,456 at 4% or $318,970 at 6%; with 50% employer match about $318,970 at 4% or $212,647 at 6%; with 100% employer match about $239,228 at 4% or $159,485 at 6%. |
| Group Health Insurance Plan | - | 306 | - | - | - |
| Long Term Disability Plan | - | 414 | - | - | - |
| Group Life Insurance Plan | - | 414 | - | - | - |
| 2020 | 8 | 402 | $729,134,072 | $18,947,750 | $47,134iApproximate average salary by contribution assumption: employee only about $1,178,343 at 4% or $785,562 at 6%; with 50% employer match about $785,562 at 4% or $523,708 at 6%; with 100% employer match about $589,171 at 4% or $392,781 at 6%. |
| Chapman & Cutler Master Trust | - | - | $343,795,120 | - | - |
| Chapman & Cutler Retirement Plan | - | 284 | $204,827,824 | $6,532,186 | $23,001iApproximate average salary by contribution assumption: employee only about $575,016 at 4% or $383,344 at 6%; with 50% employer match about $383,344 at 4% or $255,563 at 6%; with 100% employer match about $287,508 at 4% or $191,672 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 306 | $116,784,813 | $3,661,219 | $11,965iApproximate average salary by contribution assumption: employee only about $299,119 at 4% or $199,413 at 6%; with 50% employer match about $199,413 at 4% or $132,942 at 6%; with 100% employer match about $149,560 at 4% or $99,706 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 114 | $35,702,729 | $6,618,409 | $58,056iApproximate average salary by contribution assumption: employee only about $1,451,405 at 4% or $967,604 at 6%; with 50% employer match about $967,604 at 4% or $645,069 at 6%; with 100% employer match about $725,703 at 4% or $483,802 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 118 | $28,023,586 | $2,135,936 | $18,101iApproximate average salary by contribution assumption: employee only about $452,529 at 4% or $301,686 at 6%; with 50% employer match about $301,686 at 4% or $201,124 at 6%; with 100% employer match about $226,264 at 4% or $150,843 at 6%. |
| Group Health Insurance Plan | - | 321 | - | - | - |
| Long Term Disability Plan | - | 402 | - | - | - |
| Group Life Insurance Plan | - | 402 | - | - | - |
| 2019 | 8 | 435 | $621,564,367 | $17,935,412 | $41,231iApproximate average salary by contribution assumption: employee only about $1,030,771 at 4% or $687,181 at 6%; with 50% employer match about $687,181 at 4% or $458,120 at 6%; with 100% employer match about $515,385 at 4% or $343,590 at 6%. |
| Chapman & Cutler Master Trust | - | - | $293,668,280 | - | - |
| Chapman & Cutler Retirement Plan | - | 309 | $176,456,686 | $6,003,276 | $19,428iApproximate average salary by contribution assumption: employee only about $485,702 at 4% or $323,801 at 6%; with 50% employer match about $323,801 at 4% or $215,868 at 6%; with 100% employer match about $242,851 at 4% or $161,901 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 325 | $98,915,196 | $3,670,420 | $11,294iApproximate average salary by contribution assumption: employee only about $282,340 at 4% or $188,227 at 6%; with 50% employer match about $188,227 at 4% or $125,484 at 6%; with 100% employer match about $141,170 at 4% or $94,113 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 113 | $28,409,620 | $6,213,248 | $54,984iApproximate average salary by contribution assumption: employee only about $1,374,612 at 4% or $916,408 at 6%; with 50% employer match about $916,408 at 4% or $610,939 at 6%; with 100% employer match about $687,306 at 4% or $458,204 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 124 | $24,114,585 | $2,048,468 | $16,520iApproximate average salary by contribution assumption: employee only about $412,998 at 4% or $275,332 at 6%; with 50% employer match about $275,332 at 4% or $183,554 at 6%; with 100% employer match about $206,499 at 4% or $137,666 at 6%. |
| Group Health Insurance Plan | - | 374 | - | - | - |
| Long Term Disability Plan | - | 435 | - | - | - |
| Group Life Insurance Plan | - | 435 | - | - | - |
| 2018 | 8 | 439 | $511,363,484 | $19,116,165 | $43,545iApproximate average salary by contribution assumption: employee only about $1,088,620 at 4% or $725,747 at 6%; with 50% employer match about $725,747 at 4% or $483,831 at 6%; with 100% employer match about $544,310 at 4% or $362,873 at 6%. |
| Chapman & Cutler Master Trust | - | - | $242,802,390 | - | - |
| Chapman & Cutler Retirement Plan | - | 301 | $147,681,248 | $6,377,509 | $21,188iApproximate average salary by contribution assumption: employee only about $529,693 at 4% or $353,129 at 6%; with 50% employer match about $353,129 at 4% or $235,419 at 6%; with 100% employer match about $264,847 at 4% or $176,564 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 335 | $81,452,069 | $4,685,965 | $13,988iApproximate average salary by contribution assumption: employee only about $349,699 at 4% or $233,133 at 6%; with 50% employer match about $233,133 at 4% or $155,422 at 6%; with 100% employer match about $174,849 at 4% or $116,566 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 117 | $19,969,143 | $5,984,487 | $51,149iApproximate average salary by contribution assumption: employee only about $1,278,737 at 4% or $852,491 at 6%; with 50% employer match about $852,491 at 4% or $568,327 at 6%; with 100% employer match about $639,368 at 4% or $426,246 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 125 | $19,458,634 | $2,068,204 | $16,546iApproximate average salary by contribution assumption: employee only about $413,641 at 4% or $275,761 at 6%; with 50% employer match about $275,761 at 4% or $183,840 at 6%; with 100% employer match about $206,820 at 4% or $137,880 at 6%. |
| Group Health Insurance Plan | - | 336 | - | - | - |
| Long Term Disability Plan | - | 439 | - | - | - |
| Group Life Insurance Plan | - | 439 | - | - | - |
| 2017 | 8 | 448 | $544,610,401 | $18,669,884 | $41,674iApproximate average salary by contribution assumption: employee only about $1,041,846 at 4% or $694,564 at 6%; with 50% employer match about $694,564 at 4% or $463,043 at 6%; with 100% employer match about $520,923 at 4% or $347,282 at 6%. |
| Chapman & Cutler Master Trust | - | - | $261,583,587 | - | - |
| Chapman & Cutler Retirement Plan | - | 302 | $160,150,674 | $5,566,146 | $18,431iApproximate average salary by contribution assumption: employee only about $460,774 at 4% or $307,182 at 6%; with 50% employer match about $307,182 at 4% or $204,788 at 6%; with 100% employer match about $230,387 at 4% or $153,591 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 343 | $85,777,733 | $3,508,443 | $10,229iApproximate average salary by contribution assumption: employee only about $255,717 at 4% or $170,478 at 6%; with 50% employer match about $170,478 at 4% or $113,652 at 6%; with 100% employer match about $127,859 at 4% or $85,239 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 115 | $21,302,884 | $4,294,713 | $37,345iApproximate average salary by contribution assumption: employee only about $933,633 at 4% or $622,422 at 6%; with 50% employer match about $622,422 at 4% or $414,948 at 6%; with 100% employer match about $466,817 at 4% or $311,211 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 109 | $15,795,523 | $5,300,582 | $48,629iApproximate average salary by contribution assumption: employee only about $1,215,730 at 4% or $810,487 at 6%; with 50% employer match about $810,487 at 4% or $540,324 at 6%; with 100% employer match about $607,865 at 4% or $405,243 at 6%. |
| Group Health Insurance Plan | - | 339 | - | - | - |
| Long Term Disability Plan | - | 448 | - | - | - |
| Group Life Insurance Plan | - | 323 | - | - | - |
| 2016 | 8 | 438 | $463,064,288 | $16,498,920 | $37,669iApproximate average salary by contribution assumption: employee only about $941,719 at 4% or $627,813 at 6%; with 50% employer match about $627,813 at 4% or $418,542 at 6%; with 100% employer match about $470,860 at 4% or $313,906 at 6%. |
| Chapman & Cutler Master Trust | - | 0 | $223,373,012 | - | - |
| Chapman & Cutler Retirement Plan | - | 326 | $140,330,017 | $5,880,202 | $18,037iApproximate average salary by contribution assumption: employee only about $450,936 at 4% or $300,624 at 6%; with 50% employer match about $300,624 at 4% or $200,416 at 6%; with 100% employer match about $225,468 at 4% or $150,312 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 306 | $73,228,281 | $3,889,801 | $12,712iApproximate average salary by contribution assumption: employee only about $317,794 at 4% or $211,863 at 6%; with 50% employer match about $211,863 at 4% or $141,242 at 6%; with 100% employer match about $158,897 at 4% or $105,931 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 102 | $15,588,633 | $1,572,131 | $15,413iApproximate average salary by contribution assumption: employee only about $385,326 at 4% or $256,884 at 6%; with 50% employer match about $256,884 at 4% or $171,256 at 6%; with 100% employer match about $192,663 at 4% or $128,442 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 107 | $10,544,345 | $5,156,786 | $48,194iApproximate average salary by contribution assumption: employee only about $1,204,857 at 4% or $803,238 at 6%; with 50% employer match about $803,238 at 4% or $535,492 at 6%; with 100% employer match about $602,428 at 4% or $401,619 at 6%. |
| Group Health Insurance Plan | - | 438 | - | - | - |
| Long Term Disability Plan | - | 434 | - | - | - |
| Group Life Insurance Plan | - | 434 | - | - | - |
| 2015 | 9 | 448 | $433,877,625 | $44,598,107 | $99,549iApproximate average salary by contribution assumption: employee only about $2,488,734 at 4% or $1,659,156 at 6%; with 50% employer match about $1,659,156 at 4% or $1,106,104 at 6%; with 100% employer match about $1,244,367 at 4% or $829,578 at 6%. |
| Chapman & Cutler Master Trust | - | - | $211,342,418 | - | - |
| Chapman & Cutler Retirement Plan | - | 324 | $133,475,585 | $33,860,025 | $104,506iApproximate average salary by contribution assumption: employee only about $2,612,656 at 4% or $1,741,771 at 6%; with 50% employer match about $1,741,771 at 4% or $1,161,181 at 6%; with 100% employer match about $1,306,328 at 4% or $870,885 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 310 | $69,601,950 | $3,704,035 | $11,949iApproximate average salary by contribution assumption: employee only about $298,713 at 4% or $199,142 at 6%; with 50% employer match about $199,142 at 4% or $132,761 at 6%; with 100% employer match about $149,356 at 4% or $99,571 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 97 | $14,250,897 | $1,827,272 | $18,838iApproximate average salary by contribution assumption: employee only about $470,946 at 4% or $313,964 at 6%; with 50% employer match about $313,964 at 4% or $209,310 at 6%; with 100% employer match about $235,473 at 4% or $156,982 at 6%. |
| Chapman and Cutler LLP Cash Balance Plan | - | 112 | $5,206,775 | $5,206,775 | $46,489iApproximate average salary by contribution assumption: employee only about $1,162,227 at 4% or $774,818 at 6%; with 50% employer match about $774,818 at 4% or $516,545 at 6%; with 100% employer match about $581,113 at 4% or $387,409 at 6%. |
| Group Health Insurance Plan | - | 334 | - | - | - |
| Long Term Disability Plan | - | 448 | - | - | - |
| Group Life Insurance Plan | - | 318 | - | - | - |
| CHAPMAN AND CUTLER LLP FLEXIBLE BENEFITS PLAN | - | 100 | - | - | - |
| 2014 | 9 | 463 | $372,750,947 | $10,505,080 | $22,689iApproximate average salary by contribution assumption: employee only about $567,229 at 4% or $378,153 at 6%; with 50% employer match about $378,153 at 4% or $252,102 at 6%; with 100% employer match about $283,614 at 4% or $189,076 at 6%. |
| Chapman & Cutler Master Trust | - | - | $182,543,634 | - | - |
| Chapman & Cutler Retirement Plan | - | 328 | $105,867,757 | $5,332,828 | $16,259iApproximate average salary by contribution assumption: employee only about $406,466 at 4% or $270,977 at 6%; with 50% employer match about $270,977 at 4% or $180,651 at 6%; with 100% employer match about $203,233 at 4% or $135,489 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 277 | $70,016,111 | $3,613,783 | $13,046iApproximate average salary by contribution assumption: employee only about $326,154 at 4% or $217,436 at 6%; with 50% employer match about $217,436 at 4% or $144,957 at 6%; with 100% employer match about $163,077 at 4% or $108,718 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 104 | $14,323,445 | $1,558,469 | $14,985iApproximate average salary by contribution assumption: employee only about $374,632 at 4% or $249,755 at 6%; with 50% employer match about $249,755 at 4% or $166,503 at 6%; with 100% employer match about $187,316 at 4% or $124,877 at 6%. |
| Group Life Insurance Plan | - | 334 | - | - | - |
| Long Term Disability Plan | - | 463 | - | - | - |
| Group Health Insurance Plan | - | 351 | - | - | - |
| CHAPMAN AND CUTLER LLP FLEXIBLE BENEFITS PLAN | - | 119 | - | - | - |
| Retirement Plan for Partners of Chapman and Cutler LLP | - | 0 | - | - | - |
| 2013 | 9 | 453 | $404,081,532 | $13,411,333 | $29,606iApproximate average salary by contribution assumption: employee only about $740,140 at 4% or $493,427 at 6%; with 50% employer match about $493,427 at 4% or $328,951 at 6%; with 100% employer match about $370,070 at 4% or $246,713 at 6%. |
| Chapman & Cutler Master Trust | - | - | $173,610,678 | - | - |
| Chapman & Cutler Retirement Plan | - | 326 | $100,944,150 | $4,786,419 | $14,682iApproximate average salary by contribution assumption: employee only about $367,057 at 4% or $244,704 at 6%; with 50% employer match about $244,704 at 4% or $163,136 at 6%; with 100% employer match about $183,528 at 4% or $122,352 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 294 | $65,417,804 | $3,832,998 | $13,037iApproximate average salary by contribution assumption: employee only about $325,935 at 4% or $217,290 at 6%; with 50% employer match about $217,290 at 4% or $144,860 at 6%; with 100% employer match about $162,968 at 4% or $108,645 at 6%. |
| Retirement Plan for Partners of Chapman and Cutler LLP | - | 96 | $51,101,685 | $3,215,017 | $33,490iApproximate average salary by contribution assumption: employee only about $837,244 at 4% or $558,163 at 6%; with 50% employer match about $558,163 at 4% or $372,108 at 6%; with 100% employer match about $418,622 at 4% or $279,081 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 106 | $13,007,215 | $1,576,899 | $14,876iApproximate average salary by contribution assumption: employee only about $371,910 at 4% or $247,940 at 6%; with 50% employer match about $247,940 at 4% or $165,293 at 6%; with 100% employer match about $185,955 at 4% or $123,970 at 6%. |
| CHAPMAN AND CUTLER LLP FLEXIBLE BENEFITS PLAN | - | 116 | - | - | - |
| Group Health Insurance Plan | - | 355 | - | - | - |
| Long Term Disability Plan | - | 453 | - | - | - |
| Group Life Insurance Plan | - | 334 | - | - | - |
| 2012 | 9 | 434 | $334,825,870 | $15,244,934 | $35,127iApproximate average salary by contribution assumption: employee only about $878,164 at 4% or $585,443 at 6%; with 50% employer match about $585,443 at 4% or $390,295 at 6%; with 100% employer match about $439,082 at 4% or $292,721 at 6%. |
| Chapman & Cutler Master Trust | - | - | $142,413,280 | - | - |
| Chapman & Cutler Retirement Plan | - | 323 | $83,953,695 | $4,752,979 | $14,715iApproximate average salary by contribution assumption: employee only about $367,878 at 4% or $245,252 at 6%; with 50% employer match about $245,252 at 4% or $163,501 at 6%; with 100% employer match about $183,939 at 4% or $122,626 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 300 | $54,144,287 | $3,481,956 | $11,607iApproximate average salary by contribution assumption: employee only about $290,163 at 4% or $193,442 at 6%; with 50% employer match about $193,442 at 4% or $128,961 at 6%; with 100% employer match about $145,082 at 4% or $96,721 at 6%. |
| Retirement Plan for Partners of Chapman and Cutler LLP | - | 91 | $44,449,484 | $5,652,551 | $62,116iApproximate average salary by contribution assumption: employee only about $1,552,899 at 4% or $1,035,266 at 6%; with 50% employer match about $1,035,266 at 4% or $690,177 at 6%; with 100% employer match about $776,449 at 4% or $517,633 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 103 | $9,865,124 | $1,357,448 | $13,179iApproximate average salary by contribution assumption: employee only about $329,478 at 4% or $219,652 at 6%; with 50% employer match about $219,652 at 4% or $146,435 at 6%; with 100% employer match about $164,739 at 4% or $109,826 at 6%. |
| CHAPMAN AND CUTLER LLP FLEXIBLE BENEFITS PLAN | - | 135 | - | - | - |
| Group Health Insurance Plan | - | 357 | - | - | - |
| Long Term Disability Plan | - | 434 | - | - | - |
| Group Life Insurance Plan | - | 321 | - | - | - |
| 2011 | 9 | 423 | $301,452,391 | $15,126,579 | $35,760iApproximate average salary by contribution assumption: employee only about $894,006 at 4% or $596,004 at 6%; with 50% employer match about $596,004 at 4% or $397,336 at 6%; with 100% employer match about $447,003 at 4% or $298,002 at 6%. |
| Chapman & Cutler Master Trust | - | - | $129,523,739 | - | - |
| Chapman & Cutler Retirement Plan | - | 300 | $74,160,208 | $4,509,735 | $15,032iApproximate average salary by contribution assumption: employee only about $375,811 at 4% or $250,541 at 6%; with 50% employer match about $250,541 at 4% or $167,027 at 6%; with 100% employer match about $187,906 at 4% or $125,270 at 6%. |
| Chapman & Cutler Salary Deferal Plan for Partners and Support Staff | - | 263 | $52,099,632 | $2,358,370 | $8,967iApproximate average salary by contribution assumption: employee only about $224,180 at 4% or $149,453 at 6%; with 50% employer match about $149,453 at 4% or $99,635 at 6%; with 100% employer match about $112,090 at 4% or $74,727 at 6%. |
| Retirement Plan for Partners of Chapman and Cutler LLP | - | 95 | $37,146,812 | $6,893,417 | $72,562iApproximate average salary by contribution assumption: employee only about $1,814,057 at 4% or $1,209,371 at 6%; with 50% employer match about $1,209,371 at 4% or $806,248 at 6%; with 100% employer match about $907,029 at 4% or $604,686 at 6%. |
| Chapman & Cutler Salary Deferral Plan for Associates | - | 76 | $8,522,000 | $1,365,057 | $17,961iApproximate average salary by contribution assumption: employee only about $449,032 at 4% or $299,355 at 6%; with 50% employer match about $299,355 at 4% or $199,570 at 6%; with 100% employer match about $224,516 at 4% or $149,677 at 6%. |
| CHAPMAN AND CUTLER LLP FLEXIBLE BENEFITS PLAN | - | 141 | - | - | - |
| Group Health Insurance Plan | - | 333 | - | - | - |
| Long Term Disability Plan | - | 423 | - | - | - |
| Group Life Insurance Plan | - | 307 | - | - | - |
| 2010 | 9 | 419 | $298,472,132 | $12,642,892 | $30,174iApproximate average salary by contribution assumption: employee only about $754,349 at 4% or $502,899 at 6%; with 50% employer match about $502,899 at 4% or $335,266 at 6%; with 100% employer match about $377,175 at 4% or $251,450 at 6%. |
| Group Health Insurance Plan | - | 350 | - | - | - |
| Long Term Disability Plan | - | 419 | - | - | - |
| Group Life Insurance Plan | - | 310 | - | - | - |
| 2009 | 9 | 437 | $272,840,844 | $13,694,520 | $31,338iApproximate average salary by contribution assumption: employee only about $783,439 at 4% or $522,293 at 6%; with 50% employer match about $522,293 at 4% or $348,195 at 6%; with 100% employer match about $391,720 at 4% or $261,146 at 6%. |
| 2008 | 9 | 452 | $221,630,239 | $14,937,163 | $33,047iApproximate average salary by contribution assumption: employee only about $826,171 at 4% or $550,780 at 6%; with 50% employer match about $550,780 at 4% or $367,187 at 6%; with 100% employer match about $413,085 at 4% or $275,390 at 6%. |
| 2007 | 9 | 451 | $269,542,404 | $7,884,241 | $17,482iApproximate average salary by contribution assumption: employee only about $437,042 at 4% or $291,361 at 6%; with 50% employer match about $291,361 at 4% or $194,241 at 6%; with 100% employer match about $218,521 at 4% or $145,681 at 6%. |
| 2006 | 9 | 455 | $268,308,924 | $11,233,694 | $24,689iApproximate average salary by contribution assumption: employee only about $617,236 at 4% or $411,491 at 6%; with 50% employer match about $411,491 at 4% or $274,327 at 6%; with 100% employer match about $308,618 at 4% or $205,745 at 6%. |
| 2005 | 8 | 432 | $208,343,071 | $6,678,447 | $15,459iApproximate average salary by contribution assumption: employee only about $386,484 at 4% or $257,656 at 6%; with 50% employer match about $257,656 at 4% or $171,771 at 6%; with 100% employer match about $193,242 at 4% or $128,828 at 6%. |
| 2004 | 8 | 421 | $192,823,270 | $6,325,582 | $15,025iApproximate average salary by contribution assumption: employee only about $375,628 at 4% or $250,419 at 6%; with 50% employer match about $250,419 at 4% or $166,946 at 6%; with 100% employer match about $187,814 at 4% or $125,209 at 6%. |
| 2003 | 8 | 427 | $186,544,606 | $5,976,462 | $13,996iApproximate average salary by contribution assumption: employee only about $349,910 at 4% or $233,273 at 6%; with 50% employer match about $233,273 at 4% or $155,516 at 6%; with 100% employer match about $174,955 at 4% or $116,637 at 6%. |
| 2002 | 8 | 392 | $115,072,307 | $7,023,241 | $17,916iApproximate average salary by contribution assumption: employee only about $447,911 at 4% or $298,607 at 6%; with 50% employer match about $298,607 at 4% or $199,071 at 6%; with 100% employer match about $223,955 at 4% or $149,304 at 6%. |
| 2001 | 7 | 396 | $96,944,643 | $5,087,272 | $12,847iApproximate average salary by contribution assumption: employee only about $321,166 at 4% or $214,111 at 6%; with 50% employer match about $214,111 at 4% or $142,741 at 6%; with 100% employer match about $160,583 at 4% or $107,055 at 6%. |
| 2000 | 7 | 426 | $202,514,940 | $10,178,420 | $23,893iApproximate average salary by contribution assumption: employee only about $597,325 at 4% or $398,217 at 6%; with 50% employer match about $398,217 at 4% or $265,478 at 6%; with 100% employer match about $298,663 at 4% or $199,108 at 6%. |
| 1999 | 7 | 415 | $210,775,223 | $9,151,138 | $22,051iApproximate average salary by contribution assumption: employee only about $551,273 at 4% or $367,516 at 6%; with 50% employer match about $367,516 at 4% or $245,010 at 6%; with 100% employer match about $275,637 at 4% or $183,758 at 6%. |