Greenberg & Bass
Plan context: Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan
EIN 95-4559472 • Encino, CA • 45 filings • 11 plans
Current Snapshot
Latest Year
2025
2025 Participants
13
2025 Assets
$2,481,669
2025 Contributions
$175,775
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 |
|---|---|---|---|---|---|
| 2025 | 1 | 13 | $2,481,669 | $175,775 | $13,521iApproximate average salary by contribution assumption: employee only about $338,029 at 4% or $225,353 at 6%; with 50% employer match about $225,353 at 4% or $150,235 at 6%; with 100% employer match about $169,014 at 4% or $112,676 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 13 | $2,481,669 | $175,775 | $13,521iApproximate average salary by contribution assumption: employee only about $338,029 at 4% or $225,353 at 6%; with 50% employer match about $225,353 at 4% or $150,235 at 6%; with 100% employer match about $169,014 at 4% or $112,676 at 6%. |
| 2024 | 1 | 14 | $2,076,397 | $155,514 | $11,108iApproximate average salary by contribution assumption: employee only about $277,704 at 4% or $185,136 at 6%; with 50% employer match about $185,136 at 4% or $123,424 at 6%; with 100% employer match about $138,852 at 4% or $92,568 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 14 | $2,076,397 | $155,514 | $11,108iApproximate average salary by contribution assumption: employee only about $277,704 at 4% or $185,136 at 6%; with 50% employer match about $185,136 at 4% or $123,424 at 6%; with 100% employer match about $138,852 at 4% or $92,568 at 6%. |
| 2023 | 1 | 15 | $1,745,550 | $160,944 | $10,730iApproximate average salary by contribution assumption: employee only about $268,240 at 4% or $178,827 at 6%; with 50% employer match about $178,827 at 4% or $119,218 at 6%; with 100% employer match about $134,120 at 4% or $89,413 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 15 | $1,745,550 | $160,944 | $10,730iApproximate average salary by contribution assumption: employee only about $268,240 at 4% or $178,827 at 6%; with 50% employer match about $178,827 at 4% or $119,218 at 6%; with 100% employer match about $134,120 at 4% or $89,413 at 6%. |
| 2022 | 1 | 15 | $1,391,540 | $98,697 | $6,580iApproximate average salary by contribution assumption: employee only about $164,495 at 4% or $109,663 at 6%; with 50% employer match about $109,663 at 4% or $73,109 at 6%; with 100% employer match about $82,248 at 4% or $54,832 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 15 | $1,391,540 | $98,697 | $6,580iApproximate average salary by contribution assumption: employee only about $164,495 at 4% or $109,663 at 6%; with 50% employer match about $109,663 at 4% or $73,109 at 6%; with 100% employer match about $82,248 at 4% or $54,832 at 6%. |
| 2021 | 1 | 15 | $1,740,463 | $148,270 | $9,885iApproximate average salary by contribution assumption: employee only about $247,117 at 4% or $164,744 at 6%; with 50% employer match about $164,744 at 4% or $109,830 at 6%; with 100% employer match about $123,558 at 4% or $82,372 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 15 | $1,740,463 | $148,270 | $9,885iApproximate average salary by contribution assumption: employee only about $247,117 at 4% or $164,744 at 6%; with 50% employer match about $164,744 at 4% or $109,830 at 6%; with 100% employer match about $123,558 at 4% or $82,372 at 6%. |
| 2020 | 1 | 14 | $1,580,756 | $189,859 | $13,561iApproximate average salary by contribution assumption: employee only about $339,034 at 4% or $226,023 at 6%; with 50% employer match about $226,023 at 4% or $150,682 at 6%; with 100% employer match about $169,517 at 4% or $113,011 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 14 | $1,580,756 | $189,859 | $13,561iApproximate average salary by contribution assumption: employee only about $339,034 at 4% or $226,023 at 6%; with 50% employer match about $226,023 at 4% or $150,682 at 6%; with 100% employer match about $169,517 at 4% or $113,011 at 6%. |
| 2019 | 1 | 14 | $1,809,962 | $137,351 | $9,811iApproximate average salary by contribution assumption: employee only about $245,270 at 4% or $163,513 at 6%; with 50% employer match about $163,513 at 4% or $109,009 at 6%; with 100% employer match about $122,635 at 4% or $81,757 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 14 | $1,809,962 | $137,351 | $9,811iApproximate average salary by contribution assumption: employee only about $245,270 at 4% or $163,513 at 6%; with 50% employer match about $163,513 at 4% or $109,009 at 6%; with 100% employer match about $122,635 at 4% or $81,757 at 6%. |
| 2018 | 1 | 13 | $1,830,715 | $94,688 | $7,284iApproximate average salary by contribution assumption: employee only about $182,092 at 4% or $121,395 at 6%; with 50% employer match about $121,395 at 4% or $80,930 at 6%; with 100% employer match about $91,046 at 4% or $60,697 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 13 | $1,830,715 | $94,688 | $7,284iApproximate average salary by contribution assumption: employee only about $182,092 at 4% or $121,395 at 6%; with 50% employer match about $121,395 at 4% or $80,930 at 6%; with 100% employer match about $91,046 at 4% or $60,697 at 6%. |
| 2017 | 1 | 13 | $1,880,396 | $172,722 | $13,286iApproximate average salary by contribution assumption: employee only about $332,158 at 4% or $221,438 at 6%; with 50% employer match about $221,438 at 4% or $147,626 at 6%; with 100% employer match about $166,079 at 4% or $110,719 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 13 | $1,880,396 | $172,722 | $13,286iApproximate average salary by contribution assumption: employee only about $332,158 at 4% or $221,438 at 6%; with 50% employer match about $221,438 at 4% or $147,626 at 6%; with 100% employer match about $166,079 at 4% or $110,719 at 6%. |
| 2016 | 2 | 16 | $2,138,281 | $85,255 | $5,328iApproximate average salary by contribution assumption: employee only about $133,211 at 4% or $88,807 at 6%; with 50% employer match about $88,807 at 4% or $59,205 at 6%; with 100% employer match about $66,605 at 4% or $44,404 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 16 | $2,138,281 | $82,518 | $5,157iApproximate average salary by contribution assumption: employee only about $128,934 at 4% or $85,956 at 6%; with 50% employer match about $85,956 at 4% or $57,304 at 6%; with 100% employer match about $64,467 at 4% or $42,978 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN | - | 0 | $0 | $2,737 | - |
| 2015 | 2 | 16 | $2,229,755 | $111,505 | $6,969iApproximate average salary by contribution assumption: employee only about $174,227 at 4% or $116,151 at 6%; with 50% employer match about $116,151 at 4% or $77,434 at 6%; with 100% employer match about $87,113 at 4% or $58,076 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 16 | $1,988,948 | $86,149 | $5,384iApproximate average salary by contribution assumption: employee only about $134,608 at 4% or $89,739 at 6%; with 50% employer match about $89,739 at 4% or $59,826 at 6%; with 100% employer match about $67,304 at 4% or $44,869 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 4 | $240,807 | $25,356 | $6,339iApproximate average salary by contribution assumption: employee only about $158,475 at 4% or $105,650 at 6%; with 50% employer match about $105,650 at 4% or $70,433 at 6%; with 100% employer match about $79,238 at 4% or $52,825 at 6%. |
| 2014 | 2 | 16 | $2,171,007 | $110,190 | $6,887iApproximate average salary by contribution assumption: employee only about $172,172 at 4% or $114,781 at 6%; with 50% employer match about $114,781 at 4% or $76,521 at 6%; with 100% employer match about $86,086 at 4% or $57,391 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 16 | $1,914,251 | $79,965 | $4,998iApproximate average salary by contribution assumption: employee only about $124,945 at 4% or $83,297 at 6%; with 50% employer match about $83,297 at 4% or $55,531 at 6%; with 100% employer match about $62,473 at 4% or $41,648 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 4 | $256,756 | $30,225 | $7,556iApproximate average salary by contribution assumption: employee only about $188,906 at 4% or $125,938 at 6%; with 50% employer match about $125,938 at 4% or $83,958 at 6%; with 100% employer match about $94,453 at 4% or $62,969 at 6%. |
| 2013 | 2 | 17 | $1,985,997 | $98,108 | $5,771iApproximate average salary by contribution assumption: employee only about $144,276 at 4% or $96,184 at 6%; with 50% employer match about $96,184 at 4% or $64,123 at 6%; with 100% employer match about $72,138 at 4% or $48,092 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 17 | $1,748,668 | $72,593 | $4,270iApproximate average salary by contribution assumption: employee only about $106,754 at 4% or $71,170 at 6%; with 50% employer match about $71,170 at 4% or $47,446 at 6%; with 100% employer match about $53,377 at 4% or $35,585 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 5 | $237,329 | $25,515 | $5,103iApproximate average salary by contribution assumption: employee only about $127,575 at 4% or $85,050 at 6%; with 50% employer match about $85,050 at 4% or $56,700 at 6%; with 100% employer match about $63,788 at 4% or $42,525 at 6%. |
| 2012 | 2 | 16 | $1,617,519 | $86,614 | $5,413iApproximate average salary by contribution assumption: employee only about $135,334 at 4% or $90,223 at 6%; with 50% employer match about $90,223 at 4% or $60,149 at 6%; with 100% employer match about $67,667 at 4% or $45,111 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 16 | $1,420,545 | $64,664 | $4,042iApproximate average salary by contribution assumption: employee only about $101,038 at 4% or $67,358 at 6%; with 50% employer match about $67,358 at 4% or $44,906 at 6%; with 100% employer match about $50,519 at 4% or $33,679 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 3 | $196,974 | $21,950 | $7,317iApproximate average salary by contribution assumption: employee only about $182,917 at 4% or $121,944 at 6%; with 50% employer match about $121,944 at 4% or $81,296 at 6%; with 100% employer match about $91,458 at 4% or $60,972 at 6%. |
| 2011 | 2 | 16 | $1,394,241 | $90,290 | $5,643iApproximate average salary by contribution assumption: employee only about $141,078 at 4% or $94,052 at 6%; with 50% employer match about $94,052 at 4% or $62,701 at 6%; with 100% employer match about $70,539 at 4% or $47,026 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 16 | $1,229,660 | $67,690 | $4,231iApproximate average salary by contribution assumption: employee only about $105,766 at 4% or $70,510 at 6%; with 50% employer match about $70,510 at 4% or $47,007 at 6%; with 100% employer match about $52,883 at 4% or $35,255 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 4 | $164,581 | $22,600 | $5,650iApproximate average salary by contribution assumption: employee only about $141,250 at 4% or $94,167 at 6%; with 50% employer match about $94,167 at 4% or $62,778 at 6%; with 100% employer match about $70,625 at 4% or $47,083 at 6%. |
| 2010 | 2 | 18 | $1,583,946 | $104,635 | $5,813iApproximate average salary by contribution assumption: employee only about $145,326 at 4% or $96,884 at 6%; with 50% employer match about $96,884 at 4% or $64,590 at 6%; with 100% employer match about $72,663 at 4% or $48,442 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 18 | $1,421,596 | $80,817 | $4,490iApproximate average salary by contribution assumption: employee only about $112,246 at 4% or $74,831 at 6%; with 50% employer match about $74,831 at 4% or $49,887 at 6%; with 100% employer match about $56,123 at 4% or $37,415 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 4 | $162,350 | $23,818 | $5,955iApproximate average salary by contribution assumption: employee only about $148,863 at 4% or $99,242 at 6%; with 50% employer match about $99,242 at 4% or $66,161 at 6%; with 100% employer match about $74,431 at 4% or $49,621 at 6%. |
| 2009 | 2 | 17 | $1,309,952 | $100,860 | $5,933iApproximate average salary by contribution assumption: employee only about $148,324 at 4% or $98,882 at 6%; with 50% employer match about $98,882 at 4% or $65,922 at 6%; with 100% employer match about $74,162 at 4% or $49,441 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 17 | $1,190,488 | $69,416 | $4,083iApproximate average salary by contribution assumption: employee only about $102,082 at 4% or $68,055 at 6%; with 50% employer match about $68,055 at 4% or $45,370 at 6%; with 100% employer match about $51,041 at 4% or $34,027 at 6%. |
| GREENBERG & BASS, LLP 401(K) PLAN AND TRUST | - | 4 | $119,464 | $31,444 | $7,861iApproximate average salary by contribution assumption: employee only about $196,525 at 4% or $131,017 at 6%; with 50% employer match about $131,017 at 4% or $87,344 at 6%; with 100% employer match about $98,263 at 4% or $65,508 at 6%. |
| 2008 | 3 | 14 | $988,643 | $139,638 | $9,974iApproximate average salary by contribution assumption: employee only about $249,354 at 4% or $166,236 at 6%; with 50% employer match about $166,236 at 4% or $110,824 at 6%; with 100% employer match about $124,677 at 4% or $83,118 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 14 | $921,721 | $92,996 | $6,643iApproximate average salary by contribution assumption: employee only about $166,064 at 4% or $110,710 at 6%; with 50% employer match about $110,710 at 4% or $73,806 at 6%; with 100% employer match about $83,032 at 4% or $55,355 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 2 | $66,922 | $23,960 | $11,980iApproximate average salary by contribution assumption: employee only about $299,500 at 4% or $199,667 at 6%; with 50% employer match about $199,667 at 4% or $133,111 at 6%; with 100% employer match about $149,750 at 4% or $99,833 at 6%. |
| Greenberg & Bass Advantageplus Health Plan | - | 0 | - | $22,682 | - |
| 2007 | 3 | 14 | $5,180 | $17,750 | $1,268iApproximate average salary by contribution assumption: employee only about $31,696 at 4% or $21,131 at 6%; with 50% employer match about $21,131 at 4% or $14,087 at 6%; with 100% employer match about $15,848 at 4% or $10,565 at 6%. |
| Greenberg & Bass Advantageplus Health Plan | - | 14 | $5,180 | $17,750 | $1,268iApproximate average salary by contribution assumption: employee only about $31,696 at 4% or $21,131 at 6%; with 50% employer match about $21,131 at 4% or $14,087 at 6%; with 100% employer match about $15,848 at 4% or $10,565 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 2 | - | - | - |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 12 | - | - | - |
| 2006 | 4 | 23 | $2,797,557 | $251,856 | $10,950iApproximate average salary by contribution assumption: employee only about $273,757 at 4% or $182,504 at 6%; with 50% employer match about $182,504 at 4% or $121,670 at 6%; with 100% employer match about $136,878 at 4% or $91,252 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 21 | $1,360,096 | $106,107 | $5,053iApproximate average salary by contribution assumption: employee only about $126,318 at 4% or $84,212 at 6%; with 50% employer match about $84,212 at 4% or $56,141 at 6%; with 100% employer match about $63,159 at 4% or $42,106 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 21 | $1,349,546 | $106,107 | $5,053iApproximate average salary by contribution assumption: employee only about $126,318 at 4% or $84,212 at 6%; with 50% employer match about $84,212 at 4% or $56,141 at 6%; with 100% employer match about $63,159 at 4% or $42,106 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 3 | $77,642 | $15,532 | $5,177iApproximate average salary by contribution assumption: employee only about $129,433 at 4% or $86,289 at 6%; with 50% employer match about $86,289 at 4% or $57,526 at 6%; with 100% employer match about $64,717 at 4% or $43,144 at 6%. |
| Greenberg & Bass Advantageplus Health Plan | - | 23 | $10,273 | $24,110 | $1,048iApproximate average salary by contribution assumption: employee only about $26,207 at 4% or $17,471 at 6%; with 50% employer match about $17,471 at 4% or $11,647 at 6%; with 100% employer match about $13,103 at 4% or $8,736 at 6%. |
| 2005 | 2 | 19 | $1,167,834 | $185,402 | $9,758iApproximate average salary by contribution assumption: employee only about $243,950 at 4% or $162,633 at 6%; with 50% employer match about $162,633 at 4% or $108,422 at 6%; with 100% employer match about $121,975 at 4% or $81,317 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 19 | $1,093,797 | $167,677 | $8,825iApproximate average salary by contribution assumption: employee only about $220,628 at 4% or $147,085 at 6%; with 50% employer match about $147,085 at 4% or $98,057 at 6%; with 100% employer match about $110,314 at 4% or $73,543 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 6 | $74,037 | $17,725 | $2,954iApproximate average salary by contribution assumption: employee only about $73,854 at 4% or $49,236 at 6%; with 50% employer match about $49,236 at 4% or $32,824 at 6%; with 100% employer match about $36,927 at 4% or $24,618 at 6%. |
| 2004 | 2 | 17 | $909,166 | $153,722 | $9,042iApproximate average salary by contribution assumption: employee only about $226,062 at 4% or $150,708 at 6%; with 50% employer match about $150,708 at 4% or $100,472 at 6%; with 100% employer match about $113,031 at 4% or $75,354 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 17 | $856,783 | $141,122 | $8,301iApproximate average salary by contribution assumption: employee only about $207,532 at 4% or $138,355 at 6%; with 50% employer match about $138,355 at 4% or $92,237 at 6%; with 100% employer match about $103,766 at 4% or $69,177 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 5 | $52,383 | $12,600 | $2,520iApproximate average salary by contribution assumption: employee only about $63,000 at 4% or $42,000 at 6%; with 50% employer match about $42,000 at 4% or $28,000 at 6%; with 100% employer match about $31,500 at 4% or $21,000 at 6%. |
| 2003 | 2 | 16 | $755,583 | $129,605 | $8,100iApproximate average salary by contribution assumption: employee only about $202,508 at 4% or $135,005 at 6%; with 50% employer match about $135,005 at 4% or $90,003 at 6%; with 100% employer match about $101,254 at 4% or $67,503 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 16 | $718,745 | $120,476 | $7,530iApproximate average salary by contribution assumption: employee only about $188,244 at 4% or $125,496 at 6%; with 50% employer match about $125,496 at 4% or $83,664 at 6%; with 100% employer match about $94,122 at 4% or $62,748 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 4 | $36,838 | $9,129 | $2,282iApproximate average salary by contribution assumption: employee only about $57,056 at 4% or $38,038 at 6%; with 50% employer match about $38,038 at 4% or $25,358 at 6%; with 100% employer match about $28,528 at 4% or $19,019 at 6%. |
| 2002 | 2 | 17 | $500,053 | $141,988 | $8,352iApproximate average salary by contribution assumption: employee only about $208,806 at 4% or $139,204 at 6%; with 50% employer match about $139,204 at 4% or $92,803 at 6%; with 100% employer match about $104,403 at 4% or $69,602 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 17 | $476,635 | $134,188 | $7,893iApproximate average salary by contribution assumption: employee only about $197,335 at 4% or $131,557 at 6%; with 50% employer match about $131,557 at 4% or $87,705 at 6%; with 100% employer match about $98,668 at 4% or $65,778 at 6%. |
| GREENBERG & BASS, LLP 401K PLAN AND TRUST | - | 4 | $23,418 | $7,800 | $1,950iApproximate average salary by contribution assumption: employee only about $48,750 at 4% or $32,500 at 6%; with 50% employer match about $32,500 at 4% or $21,667 at 6%; with 100% employer match about $24,375 at 4% or $16,250 at 6%. |
| 2000 | 1 | 12 | $378,677 | $101,749 | $8,479iApproximate average salary by contribution assumption: employee only about $211,977 at 4% or $141,318 at 6%; with 50% employer match about $141,318 at 4% or $94,212 at 6%; with 100% employer match about $105,989 at 4% or $70,659 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 12 | $378,677 | $101,749 | $8,479iApproximate average salary by contribution assumption: employee only about $211,977 at 4% or $141,318 at 6%; with 50% employer match about $141,318 at 4% or $94,212 at 6%; with 100% employer match about $105,989 at 4% or $70,659 at 6%. |
| 1999 | 1 | 12 | $435,348 | $139,451 | $11,621iApproximate average salary by contribution assumption: employee only about $290,523 at 4% or $193,682 at 6%; with 50% employer match about $193,682 at 4% or $129,121 at 6%; with 100% employer match about $145,261 at 4% or $96,841 at 6%. |
| Law Offices of Greenberg & Bass LLP Cash or Deferred Profit Sharing Plan | - | 12 | $435,348 | $139,451 | $11,621iApproximate average salary by contribution assumption: employee only about $290,523 at 4% or $193,682 at 6%; with 50% employer match about $193,682 at 4% or $129,121 at 6%; with 100% employer match about $145,261 at 4% or $96,841 at 6%. |