Michael Best & Friedrich LLP
Plan context: Michael Best & Friedrich LLP Employees Retirement Plan
EIN 39-0934985 • Milwaukee, WI • 113 filings • 14 plans
Current Snapshot
Latest Year
2024
2024 Participants
729
2024 Assets
$408,952,392
2024 Contributions
$22,138,874
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 | 4 | 729 | $408,952,392 | $22,138,874 | $30,369iApproximate average salary by contribution assumption: employee only about $759,221 at 4% or $506,147 at 6%; with 50% employer match about $506,147 at 4% or $337,431 at 6%; with 100% employer match about $379,610 at 4% or $253,074 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 729 | $321,231,941 | $19,174,474 | $26,302iApproximate average salary by contribution assumption: employee only about $657,561 at 4% or $438,374 at 6%; with 50% employer match about $438,374 at 4% or $292,249 at 6%; with 100% employer match about $328,780 at 4% or $219,187 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 104 | $62,759,065 | - | - |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 111 | $24,961,386 | $2,964,400 | $26,706iApproximate average salary by contribution assumption: employee only about $667,658 at 4% or $445,105 at 6%; with 50% employer match about $445,105 at 4% or $296,737 at 6%; with 100% employer match about $333,829 at 4% or $222,553 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 691 | - | - | - |
| 2023 | 4 | 691 | $367,636,765 | $23,047,288 | $33,354iApproximate average salary by contribution assumption: employee only about $833,838 at 4% or $555,892 at 6%; with 50% employer match about $555,892 at 4% or $370,595 at 6%; with 100% employer match about $416,919 at 4% or $277,946 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 691 | $281,567,072 | $19,641,888 | $28,425iApproximate average salary by contribution assumption: employee only about $710,633 at 4% or $473,755 at 6%; with 50% employer match about $473,755 at 4% or $315,837 at 6%; with 100% employer match about $355,316 at 4% or $236,878 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 106 | $64,695,962 | - | - |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 108 | $21,373,731 | $3,405,400 | $31,531iApproximate average salary by contribution assumption: employee only about $788,287 at 4% or $525,525 at 6%; with 50% employer match about $525,525 at 4% or $350,350 at 6%; with 100% employer match about $394,144 at 4% or $262,762 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 640 | - | - | - |
| 2022 | 4 | 684 | $331,574,119 | $20,783,170 | $30,385iApproximate average salary by contribution assumption: employee only about $759,619 at 4% or $506,413 at 6%; with 50% employer match about $506,413 at 4% or $337,608 at 6%; with 100% employer match about $379,809 at 4% or $253,206 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 684 | $243,711,355 | $17,200,187 | $25,146iApproximate average salary by contribution assumption: employee only about $628,662 at 4% or $419,108 at 6%; with 50% employer match about $419,108 at 4% or $279,405 at 6%; with 100% employer match about $314,331 at 4% or $209,554 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 142 | $69,330,910 | - | - |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 109 | $18,531,854 | $3,582,983 | $32,871iApproximate average salary by contribution assumption: employee only about $821,785 at 4% or $547,857 at 6%; with 50% employer match about $547,857 at 4% or $365,238 at 6%; with 100% employer match about $410,893 at 4% or $273,928 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 631 | - | - | - |
| 2021 | 4 | 668 | $393,956,050 | $17,700,946 | $26,498iApproximate average salary by contribution assumption: employee only about $662,461 at 4% or $441,640 at 6%; with 50% employer match about $441,640 at 4% or $294,427 at 6%; with 100% employer match about $331,230 at 4% or $220,820 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 668 | $283,213,167 | $16,002,800 | $23,956iApproximate average salary by contribution assumption: employee only about $598,907 at 4% or $399,271 at 6%; with 50% employer match about $399,271 at 4% or $266,181 at 6%; with 100% employer match about $299,454 at 4% or $199,636 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 152 | $93,446,188 | - | - |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 111 | $17,296,695 | $1,698,146 | $15,299iApproximate average salary by contribution assumption: employee only about $382,465 at 4% or $254,977 at 6%; with 50% employer match about $254,977 at 4% or $169,985 at 6%; with 100% employer match about $191,233 at 4% or $127,488 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 582 | - | - | - |
| 2020 | 4 | 586 | $348,897,716 | $16,932,587 | $28,895iApproximate average salary by contribution assumption: employee only about $722,380 at 4% or $481,587 at 6%; with 50% employer match about $481,587 at 4% or $321,058 at 6%; with 100% employer match about $361,190 at 4% or $240,793 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 586 | $247,178,343 | $13,193,549 | $22,515iApproximate average salary by contribution assumption: employee only about $562,865 at 4% or $375,243 at 6%; with 50% employer match about $375,243 at 4% or $250,162 at 6%; with 100% employer match about $281,432 at 4% or $187,622 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 163 | $86,284,763 | $2,000,000 | $12,270iApproximate average salary by contribution assumption: employee only about $306,748 at 4% or $204,499 at 6%; with 50% employer match about $204,499 at 4% or $136,333 at 6%; with 100% employer match about $153,374 at 4% or $102,249 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 108 | $15,434,610 | $1,739,038 | $16,102iApproximate average salary by contribution assumption: employee only about $402,555 at 4% or $268,370 at 6%; with 50% employer match about $268,370 at 4% or $178,913 at 6%; with 100% employer match about $201,278 at 4% or $134,185 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 554 | - | - | - |
| 2019 | 4 | 612 | $308,132,981 | $16,133,934 | $26,363iApproximate average salary by contribution assumption: employee only about $659,066 at 4% or $439,377 at 6%; with 50% employer match about $439,377 at 4% or $292,918 at 6%; with 100% employer match about $329,533 at 4% or $219,689 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 612 | $216,314,689 | $12,546,384 | $20,501iApproximate average salary by contribution assumption: employee only about $512,516 at 4% or $341,677 at 6%; with 50% employer match about $341,677 at 4% or $227,785 at 6%; with 100% employer match about $256,258 at 4% or $170,839 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 178 | $77,837,493 | $2,000,000 | $11,236iApproximate average salary by contribution assumption: employee only about $280,899 at 4% or $187,266 at 6%; with 50% employer match about $187,266 at 4% or $124,844 at 6%; with 100% employer match about $140,449 at 4% or $93,633 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 109 | $13,980,799 | $1,587,550 | $14,565iApproximate average salary by contribution assumption: employee only about $364,117 at 4% or $242,745 at 6%; with 50% employer match about $242,745 at 4% or $161,830 at 6%; with 100% employer match about $182,058 at 4% or $121,372 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 565 | - | - | - |
| 2018 | 4 | 616 | $251,464,362 | $14,228,481 | $23,098iApproximate average salary by contribution assumption: employee only about $577,455 at 4% or $384,970 at 6%; with 50% employer match about $384,970 at 4% or $256,646 at 6%; with 100% employer match about $288,727 at 4% or $192,485 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 616 | $174,034,976 | $11,724,231 | $19,033iApproximate average salary by contribution assumption: employee only about $475,821 at 4% or $317,214 at 6%; with 50% employer match about $317,214 at 4% or $211,476 at 6%; with 100% employer match about $237,911 at 4% or $158,607 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 192 | $65,901,330 | $1,000,000 | $5,208iApproximate average salary by contribution assumption: employee only about $130,208 at 4% or $86,806 at 6%; with 50% employer match about $86,806 at 4% or $57,870 at 6%; with 100% employer match about $65,104 at 4% or $43,403 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 100 | $11,528,056 | $1,504,250 | $15,043iApproximate average salary by contribution assumption: employee only about $376,063 at 4% or $250,708 at 6%; with 50% employer match about $250,708 at 4% or $167,139 at 6%; with 100% employer match about $188,031 at 4% or $125,354 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 561 | - | - | - |
| 2017 | 4 | 567 | $271,563,117 | $15,030,808 | $26,509iApproximate average salary by contribution assumption: employee only about $662,734 at 4% or $441,823 at 6%; with 50% employer match about $441,823 at 4% or $294,548 at 6%; with 100% employer match about $331,367 at 4% or $220,911 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 567 | $187,726,065 | $10,961,149 | $19,332iApproximate average salary by contribution assumption: employee only about $483,296 at 4% or $322,197 at 6%; with 50% employer match about $322,197 at 4% or $214,798 at 6%; with 100% employer match about $241,648 at 4% or $161,099 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 206 | $73,461,301 | $2,370,000 | $11,505iApproximate average salary by contribution assumption: employee only about $287,621 at 4% or $191,748 at 6%; with 50% employer match about $191,748 at 4% or $127,832 at 6%; with 100% employer match about $143,811 at 4% or $95,874 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 102 | $10,375,751 | $1,699,659 | $16,663iApproximate average salary by contribution assumption: employee only about $416,583 at 4% or $277,722 at 6%; with 50% employer match about $277,722 at 4% or $185,148 at 6%; with 100% employer match about $208,292 at 4% or $138,861 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 520 | - | - | - |
| 2016 | 4 | 519 | $244,095,456 | $13,536,063 | $26,081iApproximate average salary by contribution assumption: employee only about $652,026 at 4% or $434,684 at 6%; with 50% employer match about $434,684 at 4% or $289,789 at 6%; with 100% employer match about $326,013 at 4% or $217,342 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 519 | $170,044,595 | $9,218,180 | $17,761iApproximate average salary by contribution assumption: employee only about $444,036 at 4% or $296,024 at 6%; with 50% employer match about $296,024 at 4% or $197,349 at 6%; with 100% employer match about $222,018 at 4% or $148,012 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 229 | $65,748,645 | $3,700,000 | $16,157iApproximate average salary by contribution assumption: employee only about $403,930 at 4% or $269,287 at 6%; with 50% employer match about $269,287 at 4% or $179,525 at 6%; with 100% employer match about $201,965 at 4% or $134,643 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 97 | $8,302,216 | $617,883 | $6,370iApproximate average salary by contribution assumption: employee only about $159,248 at 4% or $106,165 at 6%; with 50% employer match about $106,165 at 4% or $70,777 at 6%; with 100% employer match about $79,624 at 4% or $53,083 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 471 | - | - | - |
| 2015 | 4 | 510 | $242,949,370 | $13,698,516 | $26,860iApproximate average salary by contribution assumption: employee only about $671,496 at 4% or $447,664 at 6%; with 50% employer match about $447,664 at 4% or $298,443 at 6%; with 100% employer match about $335,748 at 4% or $223,832 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 510 | $164,785,540 | $8,762,386 | $17,181iApproximate average salary by contribution assumption: employee only about $429,529 at 4% or $286,352 at 6%; with 50% employer match about $286,352 at 4% or $190,902 at 6%; with 100% employer match about $214,764 at 4% or $143,176 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 282 | $70,507,007 | $3,700,000 | $13,121iApproximate average salary by contribution assumption: employee only about $328,014 at 4% or $218,676 at 6%; with 50% employer match about $218,676 at 4% or $145,784 at 6%; with 100% employer match about $164,007 at 4% or $109,338 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP PARTNERS CASH BALANCE PLAN | - | 101 | $7,656,823 | $1,236,130 | $12,239iApproximate average salary by contribution assumption: employee only about $305,973 at 4% or $203,982 at 6%; with 50% employer match about $203,982 at 4% or $135,988 at 6%; with 100% employer match about $152,986 at 4% or $101,991 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 469 | - | - | - |
| 2014 | 4 | 480 | $244,990,385 | $12,893,365 | $26,861iApproximate average salary by contribution assumption: employee only about $671,529 at 4% or $447,686 at 6%; with 50% employer match about $447,686 at 4% or $298,458 at 6%; with 100% employer match about $335,765 at 4% or $223,843 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 480 | $166,892,068 | $8,187,059 | $17,056iApproximate average salary by contribution assumption: employee only about $426,409 at 4% or $284,273 at 6%; with 50% employer match about $284,273 at 4% or $189,515 at 6%; with 100% employer match about $213,205 at 4% or $142,136 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 285 | $71,428,642 | $3,383,333 | $11,871iApproximate average salary by contribution assumption: employee only about $296,784 at 4% or $197,856 at 6%; with 50% employer match about $197,856 at 4% or $131,904 at 6%; with 100% employer match about $148,392 at 4% or $98,928 at 6%. |
| MICHAEL BEST & FRIEDRICH, LLP PARTNERS CASH BALANCE PLAN | - | 93 | $6,669,675 | $1,322,973 | $14,226iApproximate average salary by contribution assumption: employee only about $355,638 at 4% or $237,092 at 6%; with 50% employer match about $237,092 at 4% or $158,061 at 6%; with 100% employer match about $177,819 at 4% or $118,546 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 437 | - | - | - |
| 2013 | 4 | 460 | $238,488,655 | $12,957,076 | $28,168iApproximate average salary by contribution assumption: employee only about $704,189 at 4% or $469,459 at 6%; with 50% employer match about $469,459 at 4% or $312,973 at 6%; with 100% employer match about $352,094 at 4% or $234,730 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 460 | $161,293,537 | $7,937,083 | $17,255iApproximate average salary by contribution assumption: employee only about $431,363 at 4% or $287,575 at 6%; with 50% employer match about $287,575 at 4% or $191,717 at 6%; with 100% employer match about $215,682 at 4% or $143,788 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 307 | $71,898,451 | $3,700,000 | $12,052iApproximate average salary by contribution assumption: employee only about $301,303 at 4% or $200,869 at 6%; with 50% employer match about $200,869 at 4% or $133,912 at 6%; with 100% employer match about $150,651 at 4% or $100,434 at 6%. |
| MICHAEL BEST & FRIEDRICH, LLP PARTNERS CASH BALANCE PLAN | - | 92 | $5,296,667 | $1,319,993 | $14,348iApproximate average salary by contribution assumption: employee only about $358,694 at 4% or $239,129 at 6%; with 50% employer match about $239,129 at 4% or $159,419 at 6%; with 100% employer match about $179,347 at 4% or $119,565 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 430 | - | - | - |
| 2012 | 4 | 457 | $206,959,622 | $11,780,566 | $25,778iApproximate average salary by contribution assumption: employee only about $644,451 at 4% or $429,634 at 6%; with 50% employer match about $429,634 at 4% or $286,423 at 6%; with 100% employer match about $322,226 at 4% or $214,817 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 457 | $138,977,956 | $7,436,479 | $16,272iApproximate average salary by contribution assumption: employee only about $406,810 at 4% or $271,206 at 6%; with 50% employer match about $271,206 at 4% or $180,804 at 6%; with 100% employer match about $203,405 at 4% or $135,603 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 328 | $63,985,595 | $3,000,000 | $9,146iApproximate average salary by contribution assumption: employee only about $228,659 at 4% or $152,439 at 6%; with 50% employer match about $152,439 at 4% or $101,626 at 6%; with 100% employer match about $114,329 at 4% or $76,220 at 6%. |
| MICHAEL BEST & FRIEDRICH, LLP PARTNERS CASH BALANCE PLAN | - | 93 | $3,996,071 | $1,344,087 | $14,453iApproximate average salary by contribution assumption: employee only about $361,314 at 4% or $240,876 at 6%; with 50% employer match about $240,876 at 4% or $160,584 at 6%; with 100% employer match about $180,657 at 4% or $120,438 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 430 | - | - | - |
| 2011 | 4 | 454 | $182,349,773 | $11,080,895 | $24,407iApproximate average salary by contribution assumption: employee only about $610,181 at 4% or $406,788 at 6%; with 50% employer match about $406,788 at 4% or $271,192 at 6%; with 100% employer match about $305,091 at 4% or $203,394 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 454 | $122,406,833 | $6,756,266 | $14,882iApproximate average salary by contribution assumption: employee only about $372,041 at 4% or $248,027 at 6%; with 50% employer match about $248,027 at 4% or $165,352 at 6%; with 100% employer match about $186,021 at 4% or $124,014 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 345 | $57,423,784 | $3,000,000 | $8,696iApproximate average salary by contribution assumption: employee only about $217,391 at 4% or $144,928 at 6%; with 50% employer match about $144,928 at 4% or $96,618 at 6%; with 100% employer match about $108,696 at 4% or $72,464 at 6%. |
| MICHAEL BEST & FRIEDRICH, LLP PARTNERS CASH BALANCE PLAN | - | 91 | $2,519,156 | $1,324,629 | $14,556iApproximate average salary by contribution assumption: employee only about $363,909 at 4% or $242,606 at 6%; with 50% employer match about $242,606 at 4% or $161,737 at 6%; with 100% employer match about $181,955 at 4% or $121,303 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 430 | - | - | - |
| 2010 | 4 | 459 | $184,832,447 | $11,243,785 | $24,496iApproximate average salary by contribution assumption: employee only about $612,407 at 4% or $408,271 at 6%; with 50% employer match about $408,271 at 4% or $272,181 at 6%; with 100% employer match about $306,203 at 4% or $204,136 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 459 | $126,192,433 | $7,060,450 | $15,382iApproximate average salary by contribution assumption: employee only about $384,556 at 4% or $256,371 at 6%; with 50% employer match about $256,371 at 4% or $170,914 at 6%; with 100% employer match about $192,278 at 4% or $128,185 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 386 | $57,454,272 | $3,000,000 | $7,772iApproximate average salary by contribution assumption: employee only about $194,301 at 4% or $129,534 at 6%; with 50% employer match about $129,534 at 4% or $86,356 at 6%; with 100% employer match about $97,150 at 4% or $64,767 at 6%. |
| MICHAEL BEST & FRIEDRICH, LLP PARTNERS CASH BALANCE PLAN | - | 86 | $1,185,742 | $1,183,335 | $13,760iApproximate average salary by contribution assumption: employee only about $343,993 at 4% or $229,328 at 6%; with 50% employer match about $229,328 at 4% or $152,886 at 6%; with 100% employer match about $171,996 at 4% or $114,664 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 448 | - | - | - |
| 2009 | 3 | 485 | $171,357,518 | $13,075,511 | $26,960iApproximate average salary by contribution assumption: employee only about $673,995 at 4% or $449,330 at 6%; with 50% employer match about $449,330 at 4% or $299,554 at 6%; with 100% employer match about $336,998 at 4% or $224,665 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 485 | $119,140,983 | $8,075,511 | $16,651iApproximate average salary by contribution assumption: employee only about $416,263 at 4% or $277,509 at 6%; with 50% employer match about $277,509 at 4% or $185,006 at 6%; with 100% employer match about $208,132 at 4% or $138,754 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 432 | $52,216,535 | $5,000,000 | $11,574iApproximate average salary by contribution assumption: employee only about $289,352 at 4% or $192,901 at 6%; with 50% employer match about $192,901 at 4% or $128,601 at 6%; with 100% employer match about $144,676 at 4% or $96,451 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 473 | - | - | - |
| 2008 | 5 | 504 | $235,517,300 | $12,720,473 | $25,239iApproximate average salary by contribution assumption: employee only about $630,976 at 4% or $420,651 at 6%; with 50% employer match about $420,651 at 4% or $280,434 at 6%; with 100% employer match about $315,488 at 4% or $210,325 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $97,073,878 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 412 | $50,147,298 | $2,907,210 | $7,056iApproximate average salary by contribution assumption: employee only about $176,408 at 4% or $117,606 at 6%; with 50% employer match about $117,606 at 4% or $78,404 at 6%; with 100% employer match about $88,204 at 4% or $58,803 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 0 | $48,294,842 | $4,813,263 | - |
| Michael, Best & Friedrich Employees Pension Plan | - | 470 | $40,001,282 | $5,000,000 | $10,638iApproximate average salary by contribution assumption: employee only about $265,957 at 4% or $177,305 at 6%; with 50% employer match about $177,305 at 4% or $118,203 at 6%; with 100% employer match about $132,979 at 4% or $88,652 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 504 | - | - | - |
| 2007 | 5 | 625 | $299,288,562 | $11,565,520 | $18,505iApproximate average salary by contribution assumption: employee only about $462,621 at 4% or $308,414 at 6%; with 50% employer match about $308,414 at 4% or $205,609 at 6%; with 100% employer match about $231,310 at 4% or $154,207 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $122,005,589 | - | - |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 625 | $62,133,932 | $4,687,900 | $7,501iApproximate average salary by contribution assumption: employee only about $187,516 at 4% or $125,011 at 6%; with 50% employer match about $125,011 at 4% or $83,340 at 6%; with 100% employer match about $93,758 at 4% or $62,505 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 387 | $61,243,651 | $2,877,620 | $7,436iApproximate average salary by contribution assumption: employee only about $185,893 at 4% or $123,929 at 6%; with 50% employer match about $123,929 at 4% or $82,619 at 6%; with 100% employer match about $92,946 at 4% or $61,964 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 461 | $53,905,390 | $4,000,000 | $8,677iApproximate average salary by contribution assumption: employee only about $216,920 at 4% or $144,613 at 6%; with 50% employer match about $144,613 at 4% or $96,409 at 6%; with 100% employer match about $108,460 at 4% or $72,307 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 493 | - | - | - |
| 2006 | 5 | 606 | $279,356,627 | $11,060,383 | $18,251iApproximate average salary by contribution assumption: employee only about $456,286 at 4% or $304,191 at 6%; with 50% employer match about $304,191 at 4% or $202,794 at 6%; with 100% employer match about $228,143 at 4% or $152,095 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $115,421,679 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 440 | $58,728,294 | $2,672,956 | $6,075iApproximate average salary by contribution assumption: employee only about $151,873 at 4% or $101,248 at 6%; with 50% employer match about $101,248 at 4% or $67,499 at 6%; with 100% employer match about $75,936 at 4% or $50,624 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 606 | $57,850,279 | $4,387,427 | $7,240iApproximate average salary by contribution assumption: employee only about $180,999 at 4% or $120,666 at 6%; with 50% employer match about $120,666 at 4% or $80,444 at 6%; with 100% employer match about $90,500 at 4% or $60,333 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 430 | $47,356,375 | $4,000,000 | $9,302iApproximate average salary by contribution assumption: employee only about $232,558 at 4% or $155,039 at 6%; with 50% employer match about $155,039 at 4% or $103,359 at 6%; with 100% employer match about $116,279 at 4% or $77,519 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 515 | - | - | - |
| 2005 | 5 | 677 | $241,780,663 | $11,893,737 | $17,568iApproximate average salary by contribution assumption: employee only about $439,207 at 4% or $292,805 at 6%; with 50% employer match about $292,805 at 4% or $195,203 at 6%; with 100% employer match about $219,604 at 4% or $146,402 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $100,531,548 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 454 | $51,716,904 | $2,740,682 | $6,037iApproximate average salary by contribution assumption: employee only about $150,919 at 4% or $100,612 at 6%; with 50% employer match about $100,612 at 4% or $67,075 at 6%; with 100% employer match about $75,459 at 4% or $50,306 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 677 | $49,956,533 | $4,353,055 | $6,430iApproximate average salary by contribution assumption: employee only about $160,748 at 4% or $107,165 at 6%; with 50% employer match about $107,165 at 4% or $71,444 at 6%; with 100% employer match about $80,374 at 4% or $53,583 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 449 | $39,575,678 | $4,800,000 | $10,690iApproximate average salary by contribution assumption: employee only about $267,261 at 4% or $178,174 at 6%; with 50% employer match about $178,174 at 4% or $118,782 at 6%; with 100% employer match about $133,630 at 4% or $89,087 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 543 | - | - | - |
| 2004 | 6 | 740 | $227,846,613 | $11,753,187 | $15,883iApproximate average salary by contribution assumption: employee only about $397,067 at 4% or $264,711 at 6%; with 50% employer match about $264,711 at 4% or $176,474 at 6%; with 100% employer match about $198,534 at 4% or $132,356 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $96,291,206 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 545 | $50,423,940 | $3,229,831 | $5,926iApproximate average salary by contribution assumption: employee only about $148,157 at 4% or $98,772 at 6%; with 50% employer match about $98,772 at 4% or $65,848 at 6%; with 100% employer match about $74,079 at 4% or $49,386 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 740 | $47,103,621 | $4,673,356 | $6,315iApproximate average salary by contribution assumption: employee only about $157,884 at 4% or $105,256 at 6%; with 50% employer match about $105,256 at 4% or $70,171 at 6%; with 100% employer match about $78,942 at 4% or $52,628 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 577 | $34,027,846 | $3,850,000 | $6,672iApproximate average salary by contribution assumption: employee only about $166,811 at 4% or $111,207 at 6%; with 50% employer match about $111,207 at 4% or $74,138 at 6%; with 100% employer match about $83,406 at 4% or $55,604 at 6%. |
| MICHAEL BEST & FRIEDRICH LLP EMPLOYEES WELFARE PLAN | - | 641 | - | - | - |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 641 | - | - | - |
| 2003 | 5 | 758 | $199,684,261 | $9,693,801 | $12,789iApproximate average salary by contribution assumption: employee only about $319,716 at 4% or $213,144 at 6%; with 50% employer match about $213,144 at 4% or $142,096 at 6%; with 100% employer match about $159,858 at 4% or $106,572 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $84,878,845 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 517 | $45,545,721 | $2,902,454 | $5,614iApproximate average salary by contribution assumption: employee only about $140,351 at 4% or $93,567 at 6%; with 50% employer match about $93,567 at 4% or $62,378 at 6%; with 100% employer match about $70,175 at 4% or $46,784 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 758 | $40,662,459 | $4,495,242 | $5,930iApproximate average salary by contribution assumption: employee only about $148,260 at 4% or $98,840 at 6%; with 50% employer match about $98,840 at 4% or $65,893 at 6%; with 100% employer match about $74,130 at 4% or $49,420 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 603 | $28,597,236 | $2,296,105 | $3,808iApproximate average salary by contribution assumption: employee only about $95,195 at 4% or $63,463 at 6%; with 50% employer match about $63,463 at 4% or $42,309 at 6%; with 100% employer match about $47,598 at 4% or $31,732 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 670 | - | - | - |
| 2002 | 5 | 806 | $163,088,704 | $10,809,337 | $13,411iApproximate average salary by contribution assumption: employee only about $335,277 at 4% or $223,518 at 6%; with 50% employer match about $223,518 at 4% or $149,012 at 6%; with 100% employer match about $167,639 at 4% or $111,759 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $69,788,697 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 516 | $38,530,608 | $3,037,523 | $5,887iApproximate average salary by contribution assumption: employee only about $147,167 at 4% or $98,111 at 6%; with 50% employer match about $98,111 at 4% or $65,407 at 6%; with 100% employer match about $73,583 at 4% or $49,056 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 806 | $32,708,161 | $4,267,919 | $5,295iApproximate average salary by contribution assumption: employee only about $132,380 at 4% or $88,253 at 6%; with 50% employer match about $88,253 at 4% or $58,835 at 6%; with 100% employer match about $66,190 at 4% or $44,127 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 584 | $22,061,238 | $3,503,895 | $6,000iApproximate average salary by contribution assumption: employee only about $149,996 at 4% or $99,997 at 6%; with 50% employer match about $99,997 at 4% or $66,665 at 6%; with 100% employer match about $74,998 at 4% or $49,999 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 571 | - | - | - |
| 2001 | 5 | 527 | $166,215,156 | $7,386,788 | $14,017iApproximate average salary by contribution assumption: employee only about $350,417 at 4% or $233,611 at 6%; with 50% employer match about $233,611 at 4% or $155,741 at 6%; with 100% employer match about $175,208 at 4% or $116,806 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $71,347,127 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 354 | $40,177,625 | $2,362,910 | $6,675iApproximate average salary by contribution assumption: employee only about $166,872 at 4% or $111,248 at 6%; with 50% employer match about $111,248 at 4% or $74,165 at 6%; with 100% employer match about $83,436 at 4% or $55,624 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 527 | $32,592,893 | $3,353,878 | $6,364iApproximate average salary by contribution assumption: employee only about $159,102 at 4% or $106,068 at 6%; with 50% employer match about $106,068 at 4% or $70,712 at 6%; with 100% employer match about $79,551 at 4% or $53,034 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 425 | $22,097,511 | $1,670,000 | $3,929iApproximate average salary by contribution assumption: employee only about $98,235 at 4% or $65,490 at 6%; with 50% employer match about $65,490 at 4% or $43,660 at 6%; with 100% employer match about $49,118 at 4% or $32,745 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 513 | - | - | - |
| 2000 | 5 | 481 | $150,755,283 | $4,668,704 | $9,706iApproximate average salary by contribution assumption: employee only about $242,656 at 4% or $161,771 at 6%; with 50% employer match about $161,771 at 4% or $107,847 at 6%; with 100% employer match about $121,328 at 4% or $80,885 at 6%. |
| MICHAEL BEST & FRIEDRICH MASTER FUND | - | 0 | $74,831,994 | - | - |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 359 | $43,035,261 | $1,910,231 | $5,321iApproximate average salary by contribution assumption: employee only about $133,024 at 4% or $88,683 at 6%; with 50% employer match about $88,683 at 4% or $59,122 at 6%; with 100% employer match about $66,512 at 4% or $44,341 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 481 | $32,888,028 | $2,758,473 | $5,735iApproximate average salary by contribution assumption: employee only about $143,372 at 4% or $95,581 at 6%; with 50% employer match about $95,581 at 4% or $63,721 at 6%; with 100% employer match about $71,686 at 4% or $47,791 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 392 | - | - | - |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 474 | - | - | - |
| 1999 | 4 | 462 | $103,549,112 | $5,687,385 | $12,310iApproximate average salary by contribution assumption: employee only about $307,759 at 4% or $205,173 at 6%; with 50% employer match about $205,173 at 4% or $136,782 at 6%; with 100% employer match about $153,879 at 4% or $102,586 at 6%. |
| Michael Best & Friedrich LLP Employees Retirement Plan | - | 312 | $46,893,068 | $2,049,236 | $6,568iApproximate average salary by contribution assumption: employee only about $164,202 at 4% or $109,468 at 6%; with 50% employer match about $109,468 at 4% or $72,978 at 6%; with 100% employer match about $82,101 at 4% or $54,734 at 6%. |
| Michael Best & Friedrich LLP Employee Salary Reduction Profit Sharing Retirement Plan | - | 375 | $33,310,365 | $2,487,649 | $6,634iApproximate average salary by contribution assumption: employee only about $165,843 at 4% or $110,562 at 6%; with 50% employer match about $110,562 at 4% or $73,708 at 6%; with 100% employer match about $82,922 at 4% or $55,281 at 6%. |
| Michael, Best & Friedrich Employees Pension Plan | - | 362 | $23,345,679 | $1,150,500 | $3,178iApproximate average salary by contribution assumption: employee only about $79,454 at 4% or $52,970 at 6%; with 50% employer match about $52,970 at 4% or $35,313 at 6%; with 100% employer match about $39,727 at 4% or $26,485 at 6%. |
| Michael Best & Friedrich LLP Employees Welfare Plan | - | 462 | - | - | - |