Compensation Billing Rate & Benefits Survey · 2018-05-18 · ARMANINO 2013 Southern California Law Firm Compensation, Billing Rate and Benefits Survey . Section I, Page 1 . SURVEY

LOS ANGELES/

ORANGE COUNTY

EDITION

Law Firm Compensation Billing Rate & Benefits Survey

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Table of Contents

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ARMANINO 2013 Southern California Law Firm Compensation, Billing Rate and Benefits Survey

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SECTION I - INTRODUCTION

Foreword ........................................................................................................................................................ 1 Survey introduction and methodology ........................................................................................................... 2

SECTION II - GENERAL QUESTIONS

Firm size, location, headquarters or branch ................................................................................................... 1 Type of practice, type of entity ...................................................................................................................... 2 Total firm revenues ........................................................................................................................................ 3 Net income per partner/shareholder ............................................................................................................... 4 Revenue per attorney, expenses per attorney ................................................................................................. 5 Firm staff size ............................................................................................................................................... 7 Average percentage increase in base compensation………….. ................................................................... 12 Paid bonuses, as average percentage of base compensation ......................................................................... 14 Type of associate bonus ................................................................................................................................ 16 Associate compensation while studying for the bar. ..................................................................................... 20 Executive Director and Director of Administration bonus basis .................................................................. 20 Executive Director and Director of Administration compensation package ................................................. 21 Support staff bonus ....................................................................................................................................... 21 Longevity bonus basis ................................................................................................................................... 22 Annual staff reviews ..................................................................................................................................... 22 FLSA status of paralegals (legal assistants) .................................................................................................. 22 Overtime reimbursement policy.................................................................................................................... 22 Perquisites .................................................................................................................................................... 22 Interest and other charges to clients .............................................................................................................. 28 Annual billable hour goals ............................................................................................................................ 32 Minimum time increment ............................................................................................................................. 37 Areas managed by an outside facilities manager .......................................................................................... 37 Fee arrangement with employment agencies ................................................................................................ 37 Perform background check for employment verification ............................................................................. 37 Average number of years for an associate to make partner .......................................................................... 38 Non-equity partners ...................................................................................................................................... 38 Career associates ........................................................................................................................................... 38 Of Counsel .................................................................................................................................................... 38 Partner compensation system ........................................................................................................................ 38 Who manages the compensation system ....................................................................................................... 39 Firms engaging in equity participation ......................................................................................................... 39 Buy-in for new partner, unfunded partner retirement obligation .................................................................. 39 Malpractice Insurance coverage.................................................................................................................... 40

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ARMANINO LLP is the sole and exclusive owner of the Survey and associated intellectual property. Any unauthorized copying, use or distribution, in whole or in part, of this Survey, even without monetary gain, is illegal and is actionable for actual and/or statutory damages.


SECTION III - ATTORNEY COMPENSATION, BILLING RATES AND BILLABLE HOURS

Managing Partners total compensation .......................................................................................................... 1 Managing Partners management hours .......................................................................................................... 1 Managing Partners billing rates ..................................................................................................................... 2 Managing Partners billable hours .................................................................................................................. 2 Equity partner total compensation ................................................................................................................. 3 Equity partners/shareholders total compensation by class year ..................................................................... 4 Equity partners/shareholders total compensation by practice area ................................................................ 4 Equity partners/shareholders billing rates ...................................................................................................... 5 Equity partners/shareholders billable hours ................................................................................................... 5 Equity partners/shareholders billing rates by class year ................................................................................ 6 Equity partners/shareholders billing rates by practice area ............................................................................ 6 Equity partners/shareholders billable hours by class year ............................................................................. 7 Equity partners/shareholders billable hours by practice area ......................................................................... 7 Equity partners/shareholders total compensation by location ........................................................................ 8 Equity partners/shareholders billing rates by location .................................................................................. 10 Equity partners/shareholders billable hours by location ............................................................................... 12 Non-equity partners/shareholders total compensation .................................................................................. 14 Non-equity partners/shareholders total compensation by class year ............................................................ 15 Non-equity partners/shareholders total compensation by practice area ........................................................ 15 Non-equity partners/shareholders billing rates ............................................................................................. 16 Non-equity partners/shareholders billable hours .......................................................................................... 16 Non-equity partners/shareholders billing rates by class year ........................................................................ 17 Non-equity partners/shareholders billing rates by practice area ................................................................... 17 Non-equity partners/shareholders billable hours by class year ..................................................................... 18 Non-equity partners/shareholders billable hours by practice area ................................................................ 18 Non-equity partners/shareholders total compensation by location ............................................................... 19 Non-equity partners/shareholders billing rates by location .......................................................................... 21 Non-equity partners/shareholders billable hours by location ........................................................................ 23 Associates base salary ................................................................................................................................... 25 Associates base salary by practice area ......................................................................................................... 25 Associates bonus ........................................................................................................................................... 26 Associates annual bonus by practice area ..................................................................................................... 26 Associates total compensation ...................................................................................................................... 27 Associates total compensation by practice area ............................................................................................ 27 Associates billing rates ................................................................................................................................. 28 Associates billing rates by practice area ....................................................................................................... 28 Associates billable hours ............................................................................................................................... 29 Associates billable hours by practice area .................................................................................................... 29 Associates base salary by class year ............................................................................................................. 30 Associates base salary by location ................................................................................................................ 33

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SECTION III - ATTORNEY COMPENSATION, BILLING RATES AND BILLABLE HOURS (Continued)

Associates bonus by class year ..................................................................................................................... 35 Associates bonus by location ........................................................................................................................ 38 Associates total compensation by class year ................................................................................................. 40 Associates total compensation by location ................................................................................................... 43 Associates billing rates by class year ............................................................................................................ 45 Associates billing rates by location ............................................................................................................... 48 Associates billable hours by class year ......................................................................................................... 50 Associates billable hours by location ............................................................................................................ 53 Career Associates/Of Counsel base salary .................................................................................................... 55 Career Associates/Of Counsel base salary by practice area .......................................................................... 55 Career Associates/Of Counsel bonus ............................................................................................................ 56 Career Associates/Of Counsel bonus by practice area .................................................................................. 56 Career Associates/Of Counsel total compensation ....................................................................................... 57 Career Associates/Of Counsel total compensation by practice area ............................................................. 57 Career Associates/Of Counsel billing rates .................................................................................................. 58 Career Associates/Of Counsel billing rates by practice area ........................................................................ 58 Career Associates/Of Counsel billable hours ................................................................................................ 59 Career Associates/Of Counsel billable hours by practice area ..................................................................... 59 Career Associates/Of Counsel base salary by class year .............................................................................. 60 Career Associates/Of Counsel bonus by class year ...................................................................................... 63 Career Associates/Of Counsel total compensation by class year .................................................................. 66 Career Associates/Of Counsel billing rates by class year ............................................................................. 69 Career Associates/Of Counsel billable hours by class year .......................................................................... 72

SECTION IV – NON-ATTORNEY BILLER COMPENSATION

Legal Assistant Coordinator - Exempt ........................................................................................................... 1 Legal Assistant – Exempt – Super Senior – 20+ Years ................................................................................. 6 Legal Assistant – Exempt – Senior – 11 – 20 Years ..................................................................................... 11 Legal Assistant – Exempt – Mid Level – 6 – 10 Years ................................................................................ 16 Legal Assistant – Exempt – Junior – 2 – 5 Years ......................................................................................... 21 Legal Assistant – Exempt – Trainee – 0 – 1 Year......................................................................................... 26 Legal Assistant Coordinator (Non-Exempt) ................................................................................................. 31 Legal Assistant (Non-Exempt) – Super Senior – 20+ Years ........................................................................ 36 Legal Assistant (Non-Exempt) – Senior – 11 – 20 Years ............................................................................. 41 Legal Assistant (Non-Exempt) – Mid Level – 6 – 10 Years ......................................................................... 46 Legal Assistant (Non-Exempt) – Junior – 2 – 5 Years ................................................................................. 51 Legal Assistant (Non Exempt) – Trainee – 0 – 1 Year ................................................................................. 56 Litigation Support Specialist ......................................................................................................................... 61 Law Clerk (Compensation, Billing Rates, Billable Hours) ........................................................................... 64

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SECTION IV – NON-ATTORNEY BILLER COMPENSATION (Continued)

Summer Associate – first year (Compensation, Billing Rates) ..................................................................... 67 Summer Associate – second year (Compensation, Billing Rates) ................................................................ 68

SECTION V - STAFF COMPENSATION

Executive Director ......................................................................................................................................... 1 Director of Administration ............................................................................................................................. 3 Administrative Manager ................................................................................................................................ 5 Office Manager .............................................................................................................................................. 7 Director of Human Resources ........................................................................................................................ 9 Human Resources/Personnel Manager ......................................................................................................... 11 Human Resources/Personnel Assistant ......................................................................................................... 13 Benefits Coordinator ..................................................................................................................................... 15 Director of Marketing ................................................................................................................................... 17 Manager of Attorney Development .............................................................................................................. 19 Legal Recruiting Coordinator ....................................................................................................................... 21 Administrative Assistant ............................................................................................................................... 23 Marketing Coordinator/Assistant .................................................................................................................. 25 Recruiting Assistant ...................................................................................................................................... 27 Chief Financial Officer ................................................................................................................................. 29Director of Finance ....................................................................................................................................... 31 Controller ...................................................................................................................................................... 33 Accounting Manager ..................................................................................................................................... 35 Billing Manager ............................................................................................................................................ 37 Collection Manager ....................................................................................................................................... 39 Full-Charge Bookkeeper ............................................................................................................................... 41 Bookkeeper ................................................................................................................................................... 43 Accounts Receivable, Accounts Payable, Billing or Payroll Supervisor/Coordinator.................................. 45 Accounts Receivable, Accounts Payable, Billing or Payroll Clerk .............................................................. 47 Billing Supervisor ......................................................................................................................................... 49 Accounting/Billing Clerk .............................................................................................................................. 51 Collection Clerk ............................................................................................................................................ 53 Legal Secretary Coordinator ......................................................................................................................... 55 Legal Secretary – Super Senior – 20+ Years ................................................................................................ 64 Legal Secretary – Senior – 11 – 20 Years ..................................................................................................... 73 Legal Secretary – Mid Level – 6 – 10 Years ................................................................................................ 82 Legal Secretary – Junior – 2 – 5 Years ......................................................................................................... 91 Legal Secretary – Trainee – 0 – 1 Year ....................................................................................................... 100 Head Librarian ............................................................................................................................................. 109 Assistant/Reference Librarian ...................................................................................................................... 111

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SECTION V - STAFF COMPENSATION (Continued)

Library Assistant .......................................................................................................................................... 113 Library Clerk ................................................................................................................................................ 115 Calendar/Docket Clerk ................................................................................................................................. 117 Director of Information Systems.................................................................................................................. 119 Information Systems Manager ..................................................................................................................... 121 Database Manager/Administrator ................................................................................................................ 123 Web/Portal Administrator ............................................................................................................................ 125 Personal Computer Systems Technician ...................................................................................................... 127 Network Supervisor ..................................................................................................................................... 129 Network Administrator ................................................................................................................................ 131 Network Engineer/Technician ..................................................................................................................... 133 Applications/Software Systems Specialist ................................................................................................... 135 Application Support ..................................................................................................................................... 137 Hardware Support ........................................................................................................................................ 139 Trainer .......................................................................................................................................................... 141 Help Desk Support ....................................................................................................................................... 143 Telecommunications Coordinator ................................................................................................................ 145 Office Services Supervisor .......................................................................................................................... 147 Mail Clerk .................................................................................................................................................... 149 Messenger .................................................................................................................................................... 151 General Clerk ............................................................................................................................................... 153 File Clerk ..................................................................................................................................................... 155 Document Clerk ........................................................................................................................................... 157 Photocopy Clerk........................................................................................................................................... 159 Housekeeper ................................................................................................................................................. 161 Receptionist.................................................................................................................................................. 163 Receptionist/Typist ...................................................................................................................................... 165 Facilities Manager ........................................................................................................................................ 167 Facilities Coordinator ................................................................................................................................... 169 Records Manager ......................................................................................................................................... 171 Records Clerk............................................................................................................................................... 173 Conflicts Supervisor ..................................................................................................................................... 175 Conflicts Clerk ............................................................................................................................................. 177 Word Processing Supervisor ........................................................................................................................ 179Word Processing Operator ........................................................................................................................... 181

SECTION VI – PART-TIME

Associate - Junior ........................................................................................................................................... 1 Associate – Mid-Level…………………….. ................................................................................................. 1 Associate - Senior .......................................................................................................................................... 1

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SECTION VI – PART-TIME (Continued)

Of Counsel – 5-9 Years ................................................................................................................................. 1 Of Counsel – 10-14 Years .............................................................................................................................. 1 Of Counsel – 15+ Years ................................................................................................................................. 1 Legal Assistant – Super Senior – 20+ Years .................................................................................................. 2 Legal Assistant – Senior – 11 – 20 Years ...................................................................................................... 2 Legal Assistant – Mid Level – 6 – 10 Years .................................................................................................. 2 Legal Assistant – Junior – 2 – 5 Years ........................................................................................................... 2 Administrative Manager ............................................................................................................................... 3 Office Manager ............................................................................................................................................. 3 Human Resources/Personnel Manager ......................................................................................................... 3 Accounting Manager ...................................................................................................................................... 3 Bookkeeper ................................................................................................................................................... 3 Accounting Clerk .......................................................................................................................................... 3 Legal Secretary – Super Senior – 20+ Years ................................................................................................. 4 Legal Secretary – Senior – 11 – 20 Years ...................................................................................................... 4 Legal Secretary – Mid Level – 6 – 10 Years ................................................................................................. 4 Legal Secretary – Junior – 2 – 5 Years .......................................................................................................... 4 Librarian ......................................................................................................................................................... 4 Assistant/Reference Librarian ........................................................................................................................ 4 Network Administrator .................................................................................................................................. 5 Mail Clerk ...................................................................................................................................................... 5 File Clerk ....................................................................................................................................................... 5 Receptionist.................................................................................................................................................... 5 Records Clerk................................................................................................................................................. 5 Word Processing Operator ............................................................................................................................. 5

SECTION VII - EMPLOYEE BENEFITS

Work week ..................................................................................................................................................... 1 Vacation ......................................................................................................................................................... 3 Holidays ......................................................................................................................................................... 4 Personal time off ............................................................................................................................................ 5 Jury duty ........................................................................................................................................................ 6 Retirement plans ............................................................................................................................................ 6 Medical plans ................................................................................................................................................ 10 Long-term disability ...................................................................................................................................... 29 Short-term disability ..................................................................................................................................... 30 Sick leave ...................................................................................................................................................... 30 Maternity leave ............................................................................................................................................. 31 Paternity leave ............................................................................................................................................... 32 Life insurance................................................................................................................................................ 32


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SECTION VII - EMPLOYEE BENEFITS (Continued)

Accidental death and dismemberment insurance provided ........................................................................... 32 Severance package ........................................................................................................................................ 32 Benefits for domestic partners ...................................................................................................................... 32 Long-term care benefits ............................................................................................................................... 33 Alternative work schedule ........................................................................................................................... 33 Transportation allowance .............................................................................................................................. 33 Time necessary to complete this Survey ....................................................................................................... 33

SECTION VIII - POSITION DESCRIPTIONS

Legal .............................................................................................................................................................. 1 Administration ............................................................................................................................................... 2 Human Resources/Personnel.......................................................................................................................... 3 Marketing/Recruiting ..................................................................................................................................... 3 Finance ........................................................................................................................................................... 4 Legal Secretary .............................................................................................................................................. 6 Library ........................................................................................................................................................... 7 Information Systems Management ................................................................................................................ 8 Office Services .............................................................................................................................................. 10 Records Department ...................................................................................................................................... 11 Word Processing ........................................................................................................................................... 11

SECTION IX – CODES

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Introduction

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Section I, Page 1

SURVEY INTRODUCTION AND METHODOLOGY INTRODUCTION

This year's survey contains information from 163 Southern California law firm participants which includes 7,613 attorneys and 7,371 non-attorney staff.

Of the 163 participating firms, 78 of them range from 1 to 25 attorneys, 58 range from 26 to 75 attorneys and 27 firms have 76 or more attorneys. The geographical dispersion of the participating firms is as follows:

59 firms from downtown Los Angeles and mid-Wilshire area 39 firms from Beverly Hills, Century City, Westwood and related areas 17 firms from Santa Monica, West Los Angeles, Marina del Rey and related areas 13 firms from Pasadena, Glendale, Burbank, Universal City, the San Fernando Valley and related areas 33 firms from Orange County 2 firms from other locations

Base salary and bonus data were collected for 86 full-time and 28 part-time position categories.

SURVEY CONFIDENTIALITY

Numerous security procedures and controls are in place to safeguard and protect the confidentiality of the participating Firms and the reported data.

Your completed survey data was sent directly to ARMANINO LLP for tabulation and summarization. All data is sent electronically to a secure site. Only two individuals within our firm have access to this information. All individual firm data is strictly confidential and will not be disclosed or distributed to any party by ARMANINO LLP.

SURVEY RESULTS

Survey results are available to both survey participants and non-participants. Non-participants may purchase the survey results from:

ARMANINO LLP 11766 Wilshire Blvd. Ninth FloorLos Angeles, California 90025

If you have any questions, please contact David Roberts or Catherine Aldrich at 310-478-4148.

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Section I, Page 2

SURVEY METHODOLOGY AND ANALYSIS

The codes used in the Survey for FIRM SIZE are as follows:

CODE FIRM SIZE

A 1 to 7 attorneys B 8 to 15 attorneys C 16 to 25 attorneys D 26 to 35 attorneys E 36 to 50 attorneys F 51 to 75 attorneys G 76 to 150 attorneys H 151 or more attorneys

The codes used in the Survey for GEOGRAPHICAL LOCATION are as follows:

CODE LOCATION

1 Downtown Los Angeles and mid-Wilshire area 2 Beverly Hills, Century City, Westwood and related areas 3 Santa Monica, West Los Angeles, Marina del Rey and related areas 4 Pasadena, Glendale, Burbank, Universal City, the San Fernando Valley

and related areas 5 Orange County 6 Other locations

Within the compensation categories, the total number of firms by size will equal the All Firms number. In the Location section, the total firms in all locations usually will not equal the All Firms number because each participating firm may have multiple salary locations or branches.

SECTION II GENERAL QUESTIONS

This section reports the responses on the general questions regarding firm data. Data in this section is reported by the number of firms responding. Since all participants did not respond to each question, the analyses are reported only for those firms responding. Thus, many totals will be less than the total number of firms participating in this year's Survey.

SECTION III ATTORNEYS Compensation, Billing Rates, and Billable Hours

This section reports the responses on base salary, bonuses, billing rates and billable hours for partners and associates. The salaries reported were those in effect on July 1, 2013, and bonuses reported were the last bonuses paid prior to July 1, 2013. The categories of the analyses in this section (and also in Sections IV through VI), are as follows:

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Section I, Page 3

Average The total of all base salaries/bonuses/total compensation reported divided by the number of base salaries/bonuses/total compensation reported.

10th Percentile The value that has 10% of the reported base salaries/bonuses/total compensation values below it.


Median The value where there is an equal number of reported base salaries/bonuses/total compensation both above and below the value.



For certain position categories, a small number of incumbents and corresponding salary data were reported for various firm sizes or locations. In order to maintain the confidentiality of individual data, certain statistical information was omitted based upon the number of incumbents reported. The omitted information is noted by an asterisk (*) in the statistical data.

SECTION IV DIRECT NON-ATTORNEY BILLER COMPENSATION

This section reports the responses on base salary and bonuses (plus billable hours for legal assistants) for the 16 full-time non-attorney billable positions covered by the Survey. The salaries reported were those in effect on July 1, 2013, and bonuses reported were the last bonuses paid prior to July 1, 2013. The categories of the analyses in this section are the same as described above for attorneys.

SECTION V DIRECT COMPENSATION STAFF

This section reports the responses on base salary and bonuses for the 66 full-time non-billable staff positions covered by the Survey. The salaries reported were those in effect on July 1, 2013, and bonuses reported were the last bonuses paid prior to July 1, 2013. The categories of the analyses in this section are the same as described above for attorneys.

SECTION VI PART-TIME STAFF

This section reports the responses on base salary (hourly compensation) and billing rate (if applicable) for the 28 part-time staff positions covered by the Survey. The salaries reported were those in effect on July 1, 2013, and bonuses reported were the last bonuses paid prior to July 1, 2013.

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Section I, Page 4

SECTION VII EMPLOYEE BENEFITS

This section reports the responses on employee benefits. Data was presented by firm size and firm location where these factors have an impact on the type and level of employee benefit. In order to interpret the data in this section, the following definitions are provided:

Types of Retirement Plans:

Defined Benefit A dollar amount is contributed each year, as determined by an actuary, to fund a pension which is usually expressed as a percentage of the employee's pay at retirement. The benefit upon retirement is defined by the plan document.

Profit-Sharing Plan – A defined contribution plan under which the plan may provide, or the employer may determine, annually, how much will be contributed to the plan (out of profits or otherwise). The plan contains a formula for allocating to each participant a portion of each annual contribution and the benefit upon retirement is the accumulation of contributions plus investment earnings or losses.

401(k) Salary Reduction Employees may elect to have their salary reduced by a pre-tax contribution and the amount of the reduction is deposited into a qualified retirement plan account or fund. Plan may include a matching contribution by the employer.

Health and Welfare Plans:

Preferred Provider Organization (PPO) An insurance plan, which requires that medical services be provided from a list of "preferred" physicians or facilities. Generally, an annual deductible must be satisfied. Reimbursement of medical expenses is generally at a higher percentage than the major medical plan.

Point of Service (POS) An insurance plan which allows participants to select medical services through an HMO or PPO or from physicians or facilities outside an approved network (indemnity plan). The choice is made each time medical services are needed and the participant does not need to make an annual election for this type of service in advance. The benefit payable under this type of plan will depend on which option was selected for the medical service.

Health Maintenance Organization (HMO) A plan where medical expenses are provided with supervision from a primary care physician and approved services are provided by a controlled group of physicians at specified facilities. There is no annual deductible and the employee usually would be charged a small fee when they obtain medical services.

HSA/HDHP High Deductible Health Plans work in conjunction with a Health Savings Account to provide traditional medical coverage and a tax free way to save for future medical expenses. The plans provide greater flexibility and discretion over how health care benefits are used. HDHP’s feature higher annual deductibles than other traditional health plans. Health care may be offered with a PPO, HMP or POS plan.

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Section I, Page 5

Short-term disability A plan to protect employee income during periods of sickness or accident where the time away from work is less than six months. Benefits may take the form of sick leave or salary continuation.

Long-term disability A plan to protect employee income during extended periods of disability. The plan replaces part of your salary if you are disabled and unable to work. Benefits begin when short-term disability benefits stop.

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EQUITY PARTNER/SHAREHOLDER

2009 2010 2011 2012 2013Size B 410 521 432 493 410Size D 658 320 458 328 616Size G - 668 658 710 718

200

300

400

500

600

700

800

900

1,000

Net Income Per Partner - Average (In Thousands)

Section I, Page 6


ARMANINO LLP is the sole and exclusive owner of the Survey and associated intellectual property. Any unauthorized copying, use or distribution in whole or in part, of this Survey, even without monetary gain, is illegal and is actionable for actual and/or statutory damages.

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ATTORNEY

400

Expenses Per Attorney - Average (In Thousands)

150

200

250

300

350

2009 2010 2011 2012 2013

Size B 295 209 264 285 248Size D 252 234 197 228 342

100

Expenses Per Attorney - 75th Percentile (I Th d )

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250

300

350

400(In Thousands)

2009 2010 2011 2012 2013

Size B 362 269 298 355 289Size D 264 260 214 286 -

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150

Section I, Page 7



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LEVERAGE

1 50

1.70

1.90

Ratio of Associates to Partner - All Firms

2009 2010 2011 2012 20130.30

0.50

0.70

0.90

1.10

1.30

1.50

Associates 1.62 1.61 1.59 1.56 1.62

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Ratio of Secretaries and Word Processors to Attorney - All Firms

2009 2010 2011 2012 2013

Sec'y & WP 0 41 0 39 0 38 0 38 0 35

0.30 0.40 0.50 0.60 0.70 0.80 0.90

Sec y & WP 0.41 0.39 0.38 0.38 0.35

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Ratio of Non-Attorney Staff to Attorney - All Firms

0 40

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0.60

0.70

0.80

0.90

1.00

2009 2010 2011 2012 2013

Non-atty staff 0.78 0.77 0.78 0.78 0.75

0.30

0.40

Section I, Page 8



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General Questions

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General 1 Firm Count by sizeSize A 15Size B 36Size C 27Size D 23Size E 22Size F 13Size G 18Size H 9

Total 163

General 2 Firm Count by locationLocation 1 59Location 2 39Location 3 17Location 4 13Location 5 33Location 6 2

Total 163

General 3 Headquarters or branch

Headquarters 101Branch 62

Total 163

Code Firm Size Code

A 1B 2C 3D 4EF 5G 6H

Location

Pasadena, Glendale, Burbank, Universal City, San Fernando Valleyand related areasOrange County

Downtown, Los Angeles and mid-Wilshire areaBeverly Hills, Century City, Westwood and related areasSanta Monica, West Los Angeles, Marina del Rey and related areas

Other locations76 - 150 attorneys151 or more attorneys

1 - 7 attorneys8 - 15 attorneys16 - 25 attorneys26 - 35 attorneys36 - 50 attorneys51 - 75 attorneys

Section II, Page 1



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General 4 Type of practice1. No type over 70% 732. Bankruptcy Law 23. Corp/Tax/RE 64. Entertainment 45. Environmental 06. Family Law 37. General Business 98. Insurance Defense 99. Labor/Employ 510. Litigation 3411. Municipal 312. Patent/Intel Prop 413. Plaintiff 114. Trust, Estate & Probate 315. Workers Comp 016. Other 7

Total 163

General 5 Type of entityLimited Liability Partnership 119Limited Liability Corporation 3General Partnership 2Professional Corporation 38Sole Proprietorship 1In-House Corporate Legal Department 0Other 0

Total 163

Code Firm Size Code

A 1 - 7 attorneys 1 Downtown, Los Angeles and mid-Wilshire areaB 8 - 15 attorneys 2 Beverly Hills, Century City, Westwood and related areasC 16 - 25 attorneys 3 Santa Monica, West Los Angeles, Marina del Rey and related areasD 26 - 35 attorneys 4 Pasadena, Glendale, Burbank, Universal City, San Fernando ValleyE 36 - 50 attorneys and related areasF 51 - 75 attorneys 5 Orange CountyG 76 - 150 attorneys 6 Other locationsH 151 or more attorneys

Location

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Attorney Compensation

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A01 - Equity Partners/Shareholders Total compensation

Firms Incumbents Average10th

Percentile25th

Percentile Median75th

Percentile90th

Percentile

All Firms 80 806 618,435 218,583 300,426 471,572 733,489 1,105,693

Size A 9 24 456,111 223,000 245,578 392,500 555,825 843,159 Size B 27 124 459,084 151,333 215,235 344,750 562,456 864,303 Size C 15 84 524,838 221,749 297,229 475,502 676,566 981,948 Size D 9 86 1,056,839 296,092 406,250 725,709 1,146,304 2,277,708 Size E 10 147 485,608 232,426 293,182 414,664 552,012 694,910 Size F 1 13 * * * * * *Size G 8 280 576,315 249,500 340,101 491,293 666,810 962,799 Size H 1 48 * * * * * *

Location 1 23 296 651,125 227,064 321,845 514,397 851,821 1,176,316 Location 2 15 141 760,226 215,000 292,054 480,000 880,000 1,500,000 Location 3 12 104 607,735 201,980 252,801 466,524 688,029 1,166,513 Location 4 9 54 513,804 165,314 282,888 421,950 601,373 778,017 Location 5 19 199 519,731 227,216 336,488 436,372 599,023 804,140 Location 6 2 12 346,437 234,968 263,453 304,717 408,843 503,685

Headquarters office 71 764 614,721 218,385 299,965 468,370 721,471 1,095,376 Branch office 9 42 685,997 223,327 352,111 539,769 901,887 1,165,816

Code Firm Size Code


Location

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A01 - Equity Partners/Shareholders Total compensation by class year


Percentile25th


Percentile90th

Percentile

2006 and Later * * * * * * * *2005 1 1 * * * * * *2004 2 2 * * * * * *2003 5 7 395,163 213,100 240,500 255,891 432,124 719,316 2002 7 9 304,869 180,600 197,044 239,044 290,388 533,751 2001 10 17 291,289 198,581 233,125 240,751 303,750 444,639 2000 11 17 452,722 210,773 280,388 368,123 546,663 723,292 1999 11 14 370,681 232,178 269,097 373,860 417,202 551,209 1998 17 26 486,168 216,250 253,469 368,150 593,793 933,061 1997 13 18 384,155 221,560 230,974 328,675 470,092 603,285 1996 15 22 495,239 257,938 268,071 410,263 661,288 841,421 1995 17 26 697,291 242,736 285,727 404,004 680,223 950,613 1994 11 17 474,656 205,882 267,500 324,887 558,274 960,249 1993 16 17 449,520 226,628 249,389 337,278 644,987 779,771 1992 16 19 584,023 253,246 357,552 480,310 714,235 889,716 1991 16 22 737,901 333,301 373,134 547,345 1,010,328 1,459,742 1990 13 16 614,130 232,616 369,316 535,273 823,949 1,083,889 1989 13 19 593,015 242,641 330,990 520,000 654,195 967,062 1988 21 27 762,315 226,791 318,179 490,000 1,163,374 1,555,896 1987 17 33 617,216 244,935 320,549 515,044 809,203 1,090,038 1986 20 35 717,623 202,319 348,903 495,267 863,380 1,525,858 Before 1986 or Unspecified 76 442 668,431 219,483 343,832 504,126 761,458 1,179,614

A01 - Equity Partners/Shareholders Total compensation by practice area


Percentile25th


Percentile90th

Percentile

No type over 70% 7 18 435,568 141,494 190,435 287,915 437,837 780,301 Bankruptcy Law 12 39 712,257 337,544 473,746 735,044 921,121 1,074,783 Corp/Tax/RE 34 160 671,402 233,011 293,868 461,519 776,804 1,156,100 Entertainment 7 15 734,873 196,089 362,533 500,000 932,620 1,550,543 Environmental 2 3 300,347 * * 342,599 * *Family Law 3 9 514,198 353,263 475,070 506,232 607,479 715,705 General Business 10 17 680,093 206,470 387,929 563,730 875,000 1,104,665 Insurance Defense 6 16 473,742 271,977 363,322 476,270 584,834 658,897 Labor/Employment 19 71 594,411 259,105 340,546 510,000 733,266 983,134 Litigation 55 299 629,819 205,000 293,866 460,388 735,877 1,202,083 Municipal 5 43 429,527 227,216 291,965 363,547 514,150 736,917 Patent/Intel Prop 8 38 496,824 228,925 295,291 437,940 591,209 829,521 Plaintiff * * * * * * * *Trust, Estate & Probate 15 42 553,698 237,659 311,145 494,787 753,097 1,033,165 Workers Comp 1 5 * * * * * *Other 10 31 872,995 240,990 349,707 474,658 772,737 1,875,000 Did not specifiy * * * * * * * *

Note: The number of firms may exceed the total number of firms participating as various firms may be represented in more thanone practice area.

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SAMPLE

A01 - Equity Partners/Shareholders Billing Rates


Percentile25th


Percentile90th

Percentile

All Firms 98 972 510 319 425 503 615 695

Size A 14 35 486 285 365 450 650 650 Size B 30 134 459 300 375 450 538 646 Size C 17 107 493 375 430 475 575 640 Size D 12 112 548 380 441 550 675 738 Size E 13 164 476 200 405 475 550 667 Size F 3 75 464 234 370 475 580 625 Size G 8 297 530 356 450 540 635 720 Size H 1 48 * * * * * *

Location 1 28 393 513 350 425 515 615 689 Location 2 23 171 596 380 500 595 685 752 Location 3 12 108 534 239 425 575 666 720 Location 4 12 78 470 375 425 460 514 598 Location 5 21 210 439 202 352 460 550 600 Location 6 2 12 440 401 410 438 460 474

Headquarters office 81 817 496 290 418 495 600 685 Branch office 17 155 582 427 493 575 660 768

A01 - Equity Partners/Shareholders Billable Hours


Percentile25th


Percentile90th

Percentile

All Firms 90 806 1,669 1,168 1,388 1,648 1,902 2,126

Size A 11 23 1,544 1,116 1,335 1,478 1,800 1,910 Size B 29 123 1,592 1,160 1,325 1,502 1,831 2,169 Size C 16 83 1,564 1,140 1,285 1,502 1,750 2,019 Size D 12 105 1,756 1,195 1,557 1,776 1,971 2,128 Size E 13 155 1,615 1,105 1,310 1,601 1,874 2,064 Size F 1 25 * * * * * *Size G 7 245 1,705 1,263 1,445 1,668 1,898 2,095 Size H 1 47 * * * * * *

Location 1 26 317 1,725 1,214 1,408 1,665 1,937 2,208 Location 2 21 135 1,589 1,085 1,282 1,600 1,880 2,088 Location 3 10 85 1,639 1,195 1,376 1,658 1,830 2,096 Location 4 12 70 1,494 1,145 1,314 1,479 1,654 1,859 Location 5 19 188 1,721 1,206 1,443 1,732 1,934 2,192 Location 6 2 11 1,502 1,200 1,345 1,566 1,637 1,800

Headquarters office 75 710 1,671 1,182 1,388 1,648 1,898 2,129 Branch office 15 96 1,655 1,109 1,349 1,649 1,914 2,101

Section III, Page 5



____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Billing rates by class year


Percentile25th


Percentile90th

Percentile

2006 and Later 1 1 * * * * * *2005 2 2 * * * * * *2004 4 4 453 392 * 468 * 502 2003 7 9 400 304 350 360 430 551 2002 8 10 373 178 246 428 475 500 2001 12 20 436 298 321 473 533 553 2000 14 22 468 403 450 475 510 572 1999 15 19 443 374 383 445 480 511 1998 21 32 459 213 414 475 555 593 1997 18 27 457 252 383 475 550 602 1996 20 29 493 347 450 500 600 618 1995 21 31 453 237 367 475 588 620 1994 12 18 462 315 398 455 554 602 1993 16 17 477 315 395 435 595 672 1992 18 24 499 237 425 535 620 644 1991 18 24 519 245 455 550 635 683 1990 19 22 533 362 425 565 644 689 1989 13 19 487 348 403 515 573 630 1988 24 31 488 240 395 470 659 720 1987 20 35 518 205 425 545 633 716 1986 24 39 499 204 408 530 628 696 Before 1986 or Unspecified 92 537 536 358 450 525 650 727

A01 - Equity Partners/Shareholders Billing rates by practice area


Percentile25th


Percentile90th

Percentile

No type over 70% 8 21 406 255 375 410 425 475 Bankruptcy Law 15 42 582 450 525 595 648 695 Corp/Tax/RE 42 192 551 425 464 550 630 719 Entertainment 8 17 639 530 595 650 700 790 Environmental 3 6 558 498 539 550 561 625 Family Law 4 10 614 493 500 625 695 758 General Business 11 19 483 285 365 465 568 696 Insurance Defense 10 24 267 180 185 201 325 427 Labor/Employment 20 71 483 340 415 475 560 660 Litigation 66 369 495 314 400 490 590 686 Municipal 5 43 353 183 194 390 460 500 Patent/Intel Prop 12 51 557 430 453 550 638 690 Plaintiff * * * * * * * *Trust, Estate & Probate 17 47 580 450 500 590 673 725 Workers Comp 2 6 240 163 165 170 198 388 Other 13 54 580 365 526 590 689 750 Did not specifiy * * * * * * * *


Section III, Page 6



____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Billable hours by class year


Percentile25th


Percentile90th

Percentile

2006 and Later * * * * * * * *2005 1 1 * * * * * *2004 3 3 1,882 * * 1,929 * *2003 5 6 1,748 1,474 1,600 1,724 1,855 2,046 2002 7 8 1,855 1,432 1,640 1,694 1,778 2,369 2001 10 17 1,903 1,603 1,708 1,878 2,069 2,280 2000 12 18 1,655 1,286 1,438 1,672 1,877 2,025 1999 13 17 1,745 1,491 1,621 1,706 1,908 1,991 1998 18 27 1,715 1,289 1,439 1,608 1,906 2,012 1997 16 24 1,686 1,347 1,513 1,709 1,874 1,998 1996 18 25 1,677 1,176 1,427 1,714 1,997 2,036 1995 17 25 1,906 1,665 1,776 1,954 2,071 2,129 1994 10 15 1,659 1,232 1,364 1,722 1,847 2,039 1993 16 17 1,846 1,201 1,474 1,815 1,966 2,593 1992 17 19 1,822 1,516 1,650 1,796 1,987 2,142 1991 18 24 1,763 1,405 1,495 1,656 1,849 2,146 1990 16 19 1,694 1,366 1,453 1,727 1,862 2,052 1989 11 16 1,806 1,311 1,437 1,612 1,895 2,552 1988 20 26 1,706 1,221 1,483 1,659 1,883 2,312 1987 17 31 1,703 1,220 1,427 1,761 1,896 2,097 1986 21 35 1,555 1,065 1,175 1,394 1,871 2,048 Before 1986 or Unspecified 85 433 1,612 1,154 1,308 1,555 1,843 2,117

A01 - Equity Partners/Shareholders Billable hours by practice area


Percentile25th


Percentile90th

Percentile

No type over 70% 5 17 1,478 1,112 1,352 1,479 1,625 1,835 Bankruptcy Law 11 36 1,755 1,362 1,511 1,824 1,925 2,226 Corp/Tax/RE 39 151 1,527 1,106 1,208 1,510 1,775 1,966 Entertainment 7 13 1,560 1,038 1,234 1,576 1,748 2,138 Environmental 2 3 1,673 * * 1,748 * *Family Law 4 8 1,478 1,193 1,271 1,362 1,546 1,821 General Business 10 17 1,551 1,116 1,311 1,493 1,829 1,920 Insurance Defense 8 21 2,073 1,443 1,535 1,937 2,311 2,736 Labor/Employment 19 69 1,777 1,298 1,516 1,731 2,025 2,264 Litigation 58 294 1,714 1,254 1,441 1,699 1,930 2,122 Municipal 5 43 1,909 1,688 1,756 1,894 2,030 2,215 Patent/Intel Prop 10 46 1,528 1,108 1,254 1,522 1,753 1,888 Plaintiff * * * * * * * *Trust, Estate & Probate 16 42 1,615 1,229 1,386 1,528 1,828 2,107 Workers Comp 1 5 * * * * * *Other 12 41 1,505 1,150 1,286 1,523 1,661 1,783 Did not specifiy * * * * * * * *


Section III, Page 7



____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Total compensation by location-firm size A


Percentile25th


Percentile90th

Percentile

All Firms Size A 9 24 456,111 223,000 245,578 392,500 555,825 843,159

Location 1 3 7 479,105 232,979 253,250 276,104 750,084 823,550 Location 2 2 4 770,000 550,000 * 770,000 * 990,000 Location 3 1 2 * * * * * *Location 4 * * * * * * * *Location 5 2 4 255,250 217,400 * 223,000 * 318,900 Location 6 1 7 * * * * * *

A01 - Equity Partners/Shareholders Total compensation by location-firm size B


Percentile25th


Percentile90th

Percentile

All Firms Size B 27 124 459,084 151,333 215,235 344,750 562,456 864,303

Location 1 7 37 379,619 147,665 186,016 315,121 558,274 775,123 Location 2 4 16 609,403 172,820 245,625 438,000 859,436 1,112,345 Location 3 4 14 806,214 349,500 432,500 636,000 1,118,000 1,468,900 Location 4 5 23 363,927 146,514 171,250 279,229 409,026 564,859 Location 5 6 29 412,328 200,367 240,751 343,839 474,658 650,551 Location 6 1 5 * * * * * *

A01 - Equity Partners/Shareholders Total compensation by location-firm size C


Percentile25th


Percentile90th

Percentile

All Firms Size C 15 84 524,838 221,749 297,229 475,502 676,566 981,948

Location 1 3 22 510,534 242,787 355,575 437,143 611,488 783,276 Location 2 3 20 523,751 213,528 233,590 382,897 772,772 1,007,367 Location 3 3 16 513,957 147,359 239,602 355,362 715,705 978,404 Location 4 2 6 755,876 595,732 649,940 742,170 777,894 929,728 Location 5 4 20 481,053 276,741 378,739 506,232 596,393 667,491 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Total compensation by location-firm size D


Percentile25th


Percentile90th

Percentile

All Firms Size D 9 86 1,056,839 296,092 406,250 725,709 1,146,304 2,277,708

Location 1 4 36 822,386 375,000 468,641 725,709 1,043,749 1,451,063 Location 2 3 38 1,101,836 209,246 299,466 464,140 1,667,118 3,649,000 Location 3 1 8 * * * * * *Location 4 1 4 * * * * * *Location 5 * * * * * * * *Location 6 * * * * * * * *

Section III, Page 8



____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Total compensation by location-firm size E


Percentile25th


Percentile90th

Percentile

All Firms Size E 10 147 485,608 232,426 293,182 414,664 552,012 694,910

Location 1 2 38 430,928 202,600 243,658 335,339 498,387 676,826 Location 2 1 19 * * * * * *Location 3 1 7 * * * * * *Location 4 1 21 * * * * * *Location 5 5 62 526,802 227,815 301,729 400,810 544,954 746,179 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Total compensation by location-firm size F


Percentile25th


Percentile90th

Percentile

All Firms Size F 1 13 * * * * * *

Location 1 * * * * * * * *Location 2 * * * * * * * *Location 3 1 13 * * * * * *Location 4 * * * * * * * *Location 5 * * * * * * * *Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Total compensation by location-firm size G


Percentile25th


Percentile90th

Percentile

All Firms Size G 8 280 576,315 249,500 340,101 491,293 666,810 962,799

Location 1 3 108 535,190 264,017 315,044 476,343 633,276 949,881 Location 2 2 44 752,045 219,500 272,500 512,500 850,000 1,405,000 Location 3 1 44 * * * * * *Location 4 * * * * * * * *Location 5 2 84 573,395 321,796 377,051 493,113 682,149 880,722 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Total compensation by location-firm size H


Percentile25th


Percentile90th

Percentile

All Firms Size H 1 48 * * * * * *

Location 1 1 48 * * * * * *Location 2 * * * * * * * *Location 3 * * * * * * * *Location 4 * * * * * * * *Location 5 * * * * * * * *Location 6 * * * * * * * *

Section III, Page 9



____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Billing rates by location-firm size A


Percentile25th


Percentile90th

Percentile

All Firms Size A 14 35 486 285 365 450 650 650

Location 1 5 11 424 275 309 425 531 621 Location 2 4 7 564 350 413 650 650 720 Location 3 1 4 * * * * * *Location 4 * * * * * * * *Location 5 3 6 452 252 285 375 634 728 Location 6 1 7 * * * * * *

A01 - Equity Partners/Shareholders Billing rates by location-firm size B


Percentile25th


Percentile90th

Percentile

All Firms Size B 30 134 459 300 375 450 538 646

Location 1 7 37 475 350 380 450 530 641 Location 2 6 21 614 530 530 625 675 675 Location 3 4 15 411 293 300 450 513 515 Location 4 6 27 422 355 405 425 460 495 Location 5 6 29 389 201 290 350 550 555 Location 6 1 5 * * * * * *

A01 - Equity Partners/Shareholders Billing rates by location-firm size C


Percentile25th


Percentile90th

Percentile

All Firms Size C 17 107 493 375 430 475 575 640

Location 1 3 24 459 358 400 443 500 585 Location 2 4 25 584 514 545 590 595 687 Location 3 3 17 507 428 430 455 640 668 Location 4 3 21 448 375 425 450 465 475 Location 5 4 20 456 298 408 475 500 578 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billing rates by location-firm size D


Percentile25th


Percentile90th

Percentile

All Firms Size D 12 112 548 380 441 550 675 738

Location 1 5 48 557 414 450 520 630 717 Location 2 3 38 508 321 380 468 697 738 Location 3 1 8 * * * * * *Location 4 2 9 492 445 450 470 550 558 Location 5 1 9 * * * * * *Location 6 * * * * * * * *

Section III, Page 10



____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Billing rates by location-firm size E


Percentile25th


Percentile90th

Percentile

All Firms Size E 13 164 476 200 405 475 550 667

Location 1 2 38 471 395 418 473 500 555 Location 2 4 36 637 460 493 573 775 853 Location 3 1 7 * * * * * *Location 4 1 21 * * * * * *Location 5 5 62 368 185 198 388 504 550 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billing rates by location-firm size F


Percentile25th


Percentile90th

Percentile

All Firms Size F 3 75 464 234 370 475 580 625

Location 1 2 62 515 375 431 515 595 630 Location 2 * * * * * * * *Location 3 1 13 * * * * * *Location 4 * * * * * * * *Location 5 * * * * * * * *Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billing rates by location-firm size G


Percentile25th


Percentile90th

Percentile

All Firms Size G 8 297 530 356 450 540 635 720

Location 1 3 125 475 195 425 500 575 650 Location 2 2 44 641 478 535 655 703 804 Location 3 1 44 * * * * * *Location 4 * * * * * * * *Location 5 2 84 480 380 425 475 550 609 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billing rates by location-firm size H


Percentile25th


Percentile90th

Percentile

All Firms Size H 1 48 * * * * * *





____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Billable hours by location-firm size A


Percentile25th


Percentile90th

Percentile

All Firms Size A 11 23 1,544 1,116 1,335 1,478 1,800 1,910

Location 1 4 8 1,289 1,036 1,188 1,288 1,390 1,538 Location 2 4 6 1,720 1,213 1,469 1,700 2,066 2,247 Location 3 * * * * * * * *Location 4 * * * * * * * *Location 5 2 3 1,726 * * 1,852 * *Location 6 1 6 * * * * * *

A01 - Equity Partners/Shareholders Billable hours by location-firm size B


Percentile25th


Percentile90th

Percentile

All Firms Size B 29 123 1,592 1,160 1,325 1,502 1,831 2,169

Location 1 7 33 1,471 1,169 1,294 1,390 1,622 1,871 Location 2 5 15 1,536 852 1,037 1,555 2,060 2,157 Location 3 4 15 1,938 1,610 1,700 2,000 2,174 2,276 Location 4 6 27 1,496 1,173 1,367 1,479 1,545 1,860 Location 5 6 28 1,714 1,280 1,436 1,672 1,858 2,364 Location 6 1 5 * * * * * *

A01 - Equity Partners/Shareholders Billable hours by location-firm size C


Percentile25th


Percentile90th

Percentile

All Firms Size C 16 83 1,564 1,140 1,285 1,502 1,750 2,019

Location 1 3 20 1,790 1,257 1,353 1,626 2,120 2,528 Location 2 4 19 1,435 1,092 1,183 1,485 1,575 1,814 Location 3 3 14 1,507 1,136 1,272 1,402 1,580 1,868 Location 4 3 14 1,417 1,186 1,314 1,393 1,549 1,615 Location 5 3 16 1,612 1,225 1,340 1,705 1,798 1,927 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billable hours by location-firm size D


Percentile25th


Percentile90th

Percentile

All Firms Size D 12 105 1,756 1,195 1,557 1,776 1,971 2,128

Location 1 5 48 1,802 1,221 1,493 1,805 1,982 2,173 Location 2 3 36 1,791 1,561 1,616 1,760 1,949 2,120 Location 3 1 8 * * * * * *Location 4 2 9 1,685 1,317 1,500 1,725 1,783 2,038 Location 5 1 4 * * * * * *Location 6 * * * * * * * *




____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A01 - Equity Partners/Shareholders Billable hours by location-firm size E


Percentile25th


Percentile90th

Percentile

All Firms Size E 13 155 1,615 1,105 1,310 1,601 1,874 2,064

Location 1 2 36 1,706 1,180 1,424 1,629 1,869 2,122 Location 2 4 32 1,412 1,084 1,160 1,352 1,578 1,905 Location 3 1 7 * * * * * *Location 4 1 20 * * * * * *Location 5 5 60 1,756 1,197 1,520 1,824 1,967 2,156 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billable hours by location-firm size F


Percentile25th


Percentile90th

Percentile

All Firms Size F 1 25 * * * * * *


A01 - Equity Partners/Shareholders Billable hours by location-firm size G


Percentile25th


Percentile90th

Percentile

All Firms Size G 7 245 1,705 1,263 1,445 1,668 1,898 2,095

Location 1 3 100 1,726 1,275 1,493 1,651 1,886 2,100 Location 2 1 27 * * * * * *Location 3 1 41 * * * * * *Location 4 * * * * * * * *Location 5 2 77 1,747 1,258 1,457 1,732 1,961 2,278 Location 6 * * * * * * * *

A01 - Equity Partners/Shareholders Billable hours by location-firm size H


Percentile25th


Percentile90th

Percentile

All Firms Size H 1 47 * * * * * *





____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

A02 - Non Equity Partners/Shareholders Total compensation


Percentile25th


Percentile90th

Percentile

All Firms 66 426 261,748 144,084 181,728 230,226 300,000 417,596

Size A 7 12 247,304 169,425 185,000 186,000 202,794 229,267 Size B 19 61 221,417 85,000 132,000 195,851 260,689 362,438 Size C 15 70 267,070 130,419 179,908 233,171 300,676 422,072 Size D 8 32 341,852 250,469 287,501 322,667 411,828 447,038 Size E 11 101 255,713 155,198 194,500 229,171 278,160 369,185 Size F * * * * * * * *Size G 6 150 263,797 144,954 188,757 235,000 300,000 426,250 Size H * * * * * * * *

Location 1 17 140 240,630 136,697 175,665 220,500 274,872 372,448 Location 2 16 100 363,226 180,000 238,625 313,622 437,233 557,233 Location 3 9 49 241,180 119,172 183,928 233,654 294,990 339,141 Location 4 9 40 203,979 84,000 108,769 179,939 275,365 334,000 Location 5 14 96 221,850 156,535 185,000 222,200 246,100 291,779 Location 6 1 1 * * * * * *


Code Firm Size Code


Location




____________________________________________________________________________________________________________

____________________________________________________________________________________________________________

SAMPLE

Non-Attorney Biller

Compensation

SAMPLE

B08 - Paralegal/Legal Assistant - (Non Exempt) Annual base salary Super Senior - 20+ Years


Percentile25th


Percentile90th

Percentile

All Firms 77 241 86,698 69,587 76,294 84,696 95,500 106,350

Size A 2 3 84,777 * * 86,944 * *Size B 7 10 82,995 63,708 69,275 90,006 90,634 93,864 Size C 9 20 83,049 69,976 74,925 82,316 88,306 97,330 Size D 12 27 85,829 72,267 75,020 84,365 95,070 102,580 Size E 13 44 85,819 68,998 76,268 84,436 92,399 104,445 Size F 11 25 88,403 74,814 79,000 89,000 96,225 101,220 Size G 17 80 85,434 68,594 75,792 81,375 94,875 103,150 Size H 6 32 94,084 73,200 78,000 90,006 107,504 118,685


Litigation 58 143 86,118 70,100 76,031 83,341 95,070 101,686 Transactional 25 33 92,985 75,504 81,000 90,026 102,762 112,160 Insurance Defense-Litigation 1 2 * * * * * *Intellectual Property 8 9 91,438 81,800 86,892 92,075 94,000 100,488 Other 3 3 84,667 * * 86,000 * *Did not specify practice area 21 51 84,505 69,587 74,958 80,484 90,419 104,500


Code Firm Size Code


Location

Note on Location: The number of firms may not equal the total number of firms participating as various firms may be represented in more than one location.

Note on Practice Area: The number of firms may not equal the total number of firms participating as various firms may be represented in more than one practice area.

Section IV, Page 36



SAMPLE

B08 - Paralegal/Legal Assistant - (Non Exempt) Bonus Super Senior - 20+ Years


Percentile25th


Percentile90th

Percentile

All Firms 67 201 4,899 860 1,550 3,200 6,500 10,000

Size A 2 3 1,500 * * 500 * *Size B 5 7 5,821 1,150 1,625 4,500 8,500 12,000 Size C 9 19 4,538 750 1,888 3,613 6,480 10,000 Size D 9 23 3,855 550 1,000 2,000 5,625 7,900 Size E 12 39 4,166 1,420 1,700 2,600 5,500 10,200 Size F 8 16 3,039 1,075 1,500 2,770 3,915 4,710 Size G 16 67 3,554 908 1,775 2,650 5,449 7,894 Size H 6 27 11,678 3,300 5,000 7,500 15,720 26,040

Location 1 25 83 4,410 1,000 2,000 3,500 6,125 8,825 Location 2 12 39 7,397 1,500 1,835 3,245 6,500 24,620 Location 3 7 20 3,186 849 1,950 2,225 3,294 6,366 Location 4 6 16 1,756 500 750 1,000 1,438 4,300 Location 5 16 41 5,786 1,250 2,500 3,613 10,000 11,000 Location 6 1 2 * * * * * *

Litigation 50 122 4,622 1,000 2,000 3,500 7,450 10,000 Transactional 19 24 4,427 650 1,875 3,143 5,625 11,400 Insurance Defense-Litigation * * * * * * * *Intellectual Property 7 7 2,201 1,274 1,610 2,000 2,863 3,240 Other * * * * * * * *Did not specify practice area 20 48 6,231 765 1,500 2,525 5,633 21,150

Headquarters office 41 133 5,495 750 1,500 3,000 7,500 11,500 Branch office 26 68 3,733 1,285 2,000 3,247 4,105 7,800

Code Firm Size Code


Location

Note on Location: The number of firms may not equal the total number of firms participating as various firms may be

Note on Practice Area: The number of firms may not equal the total number of firms participating as various firms may be

represented in more than one location.

represented in more than one practice area..

Section IV, Page 37



SAMPLE

B08 - Paralegal/Legal Assistant - (Non Exempt) Total Compensation Super Senior - 20+ Years


Percentile25th


Percentile90th

Percentile

All Firms 77 241 90,754 72,500 79,350 88,000 100,000 113,350

Size A 2 3 86,277 * * 87,444 * *Size B 7 10 87,070 63,708 69,588 91,513 99,468 107,814 Size C 9 20 87,360 70,726 78,258 85,846 94,779 103,192 Size D 12 27 89,114 73,950 76,834 86,706 95,695 113,110 Size E 13 44 89,512 74,344 79,920 86,793 94,306 107,558 Size F 11 25 90,348 76,238 81,070 92,183 99,008 102,015 Size G 17 80 88,322 70,946 77,975 87,150 99,210 106,100 Size H 6 32 103,938 75,840 89,263 101,220 120,361 130,265


Litigation 58 143 90,030 72,654 78,674 87,200 97,888 111,313 Transactional 25 33 96,204 78,350 81,461 92,026 107,000 114,612 Insurance Defense-Litigation 1 2 * * * * * *Intellectual Property 8 9 93,150 83,600 88,563 94,000 95,305 103,678 Other 3 3 84,667 * * 86,000 * *Did not specify practice area 21 51 90,320 70,833 77,786 87,444 102,450 114,300


Code Firm Size Code


Location

Note on Location: The number of firms may not equal the total number of firms participating as various firms may be

Note on Practice Area: The number of firms may not equal the total number of firms participating as various firms may be

represented in more than one location.

represented in more than one practice area..

Section IV, Page 38



SAMPLE

B08 - Paralegal/Legal Assistant - (Non Exempt) Billing Rates Super Senior - 20+ Years


Percentile25th


Percentile90th

Percentile

All Firms 56 171 209 115 175 210 250 285

Size A 2 3 143 * * 70 * *Size B 6 8 199 146 169 203 231 250 Size C 8 19 196 150 193 200 203 236 Size D 10 25 224 177 195 225 235 285 Size E 12 40 208 115 190 190 250 275 Size F 4 7 216 138 185 235 235 269 Size G 12 63 218 100 150 235 263 314 Size H 2 6 147 95 95 95 211 250

Location 1 17 60 197 100 129 200 251 325 Location 2 11 31 249 205 233 250 275 290 Location 3 6 25 242 199 225 245 260 280 Location 4 6 16 211 190 200 210 230 230 Location 5 15 37 180 115 150 190 190 220 Location 6 1 2 * * * * * *

Litigation 41 103 202 115 160 200 245 275 Transactional 19 24 229 150 220 238 260 282 Insurance Defense-Litigation * * * * * * * *Intellectual Property 7 8 228 178 201 225 254 279 Other 2 2 270 * * * * *Did not specify practice area 15 34 210 95 180 218 245 318

Headquarters office 38 116 192 100 150 195 231 250 Branch office 18 55 245 159 200 250 280 325

Code Firm Size Code


Location



Section IV, Page 39


SAMPLE

B08 - Paralegal/Legal Assistant - (Non Exempt) Billable Hours Super Senior - 20+ Years


Percentile25th


Percentile90th

Percentile

All Firms 48 130 1,335 839 1,082 1,314 1,593 1,809

Size A 2 3 777 * * 781 * *Size B 5 6 1,398 1,012 1,132 1,347 1,686 1,837 Size C 7 15 1,455 1,074 1,175 1,584 1,750 1,849 Size D 9 22 1,371 1,105 1,235 1,313 1,518 1,702 Size E 11 32 1,284 893 974 1,262 1,503 1,593 Size F 3 5 1,475 1,081 1,178 1,650 1,650 1,788 Size G 9 41 1,326 816 1,000 1,332 1,594 1,805 Size H 2 6 1,333 905 1,237 1,357 1,562 1,737

Location 1 16 48 1,460 999 1,247 1,483 1,683 1,860 Location 2 10 25 1,298 860 987 1,205 1,500 1,822 Location 3 4 15 1,072 735 816 1,008 1,248 1,470 Location 4 5 15 1,295 1,126 1,192 1,270 1,328 1,499 Location 5 12 25 1,357 909 1,111 1,511 1,593 1,682 Location 6 1 2 * * * * * *

Litigation 35 79 1,462 1,069 1,246 1,480 1,660 1,881 Transactional 15 16 1,185 795 987 1,237 1,385 1,543 Insurance Defense-Litigation * * * * * * * *Intellectual Property 6 6 1,144 769 856 1,056 1,489 1,609 Other 1 1 * * * * * *Did not specify practice area 13 28 1,107 797 842 972 1,303 1,595

Headquarters office 34 101 1,308 827 1,039 1,290 1,574 1,805 Branch office 14 29 1,426 968 1,147 1,480 1,671 1,802

Code Firm Size Code


Location



Section IV, Page 40


SAMPLE

Staff Compensation

SAMPLE

D01 - Executive Director Annual base salary


Percentile25th


Percentile90th

Percentile

All Firms 21 21 270,405 134,000 172,464 210,000 250,000 500,000

Size A * * * * * * * *Size B 2 2 * * * * * *Size C 3 3 159,988 * * 172,464 * *Size D 5 5 203,969 166,788 169,470 210,000 215,373 242,149 Size E 4 4 217,707 194,748 * 215,413 * 242,500 Size F 1 1 * * * * * *Size G 5 5 425,573 225,840 249,600 318,265 500,000 710,000 Size H 1 1 * * * * * *

Location 1 5 5 496,969 187,831 215,373 500,000 750,000 810,000 Location 2 7 7 221,371 186,000 200,000 210,000 249,800 254,000 Location 3 4 4 203,307 140,989 * 183,732 * 281,286 Location 4 3 3 168,275 * * 165,000 * *Location 5 1 1 * * * * * *Location 6 1 1 * * * * * *

Headquarters office 21 21 270,405 134,000 172,464 210,000 250,000 500,000 Branch office * * * * * * * *

D01 - Executive Director Bonus


Percentile25th


Percentile90th

Percentile

All Firms 16 16 69,270 13,160 15,000 45,000 81,250 165,000

Size A * * * * * * * *Size B 1 1 * * * * * *Size C 3 3 24,607 * * 15,000 * *Size D 4 4 43,125 22,250 * 47,500 * 60,500 Size E 3 3 104,000 * * 130,000 * *Size F 1 1 * * * * * *Size G 4 4 127,500 30,500 * 107,500 * 240,500 Size H * * * * * * * *

Location 1 4 4 137,500 54,500 * 112,500 * 240,500 Location 2 5 5 82,500 25,500 45,000 55,000 130,000 154,000 Location 3 4 4 18,455 14,174 * 17,500 * 23,500 Location 4 2 2 * * * * * *Location 5 * * * * * * * *Location 6 1 1 * * * * * *


Section V, Page 1



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SAMPLE

D01 - Executive Director Total compensation


Percentile25th


Percentile90th

Percentile

All Firms 21 21 323,182 142,500 210,000 225,000 320,000 660,000

Size A * * * * * * * *Size B 2 2 * * * * * *Size C 3 3 184,595 * * 186,284 * *Size D 5 5 238,469 210,000 210,000 219,470 272,500 277,224 Size E 4 4 295,707 219,978 * 272,500 * 390,000 Size F 1 1 * * * * * *Size G 5 5 527,573 247,840 304,600 338,265 660,000 939,000 Size H 1 1 * * * * * *

Location 1 5 5 606,969 243,831 280,373 660,000 750,000 975,000 Location 2 7 7 280,300 210,000 217,500 272,500 312,300 360,000 Location 3 4 4 221,762 155,635 * 203,142 * 302,786 Location 4 3 3 187,275 * * 210,000 * *Location 5 1 1 * * * * * *Location 6 1 1 * * * * * *


Code Firm Size Code


Location

Section V, Page 2



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SAMPLE

G04 - Accounting Manager Annual base salary


Percentile25th


Percentile90th

Percentile

All Firms 52 57 93,366 73,532 82,400 92,700 108,600 113,540

Size A 1 1 * * * * * *Size B 10 10 85,469 72,220 77,500 87,138 93,190 98,300 Size C 6 6 81,278 65,789 68,383 82,350 94,425 95,695 Size D 4 4 78,196 73,376 * 75,113 * 85,484 Size E 8 8 94,642 77,100 84,743 95,200 103,752 112,328 Size F 4 4 94,688 84,768 * 92,496 * 106,363 Size G 14 15 100,777 87,100 88,653 101,000 109,449 114,000 Size H 5 9 105,556 81,620 95,000 110,500 113,600 122,800


See Note A

Exempt 32 34 96,651 75,900 86,875 98,500 108,900 113,200 Non-Exempt 21 23 88,511 67,580 75,613 86,990 94,450 113,522

See Note A


G04 - Accounting Manager Bonus


Percentile25th


Percentile90th

Percentile

All Firms 51 56 7,366 2,950 4,000 6,000 10,000 14,500

Size A 1 1 * * * * * *Size B 10 10 5,780 930 3,125 4,500 8,250 11,400 Size C 5 5 6,900 3,200 5,000 5,500 10,000 11,200 Size D 4 4 4,981 2,930 * 3,263 * 8,408 Size E 8 8 7,617 3,925 4,959 6,650 10,500 12,600 Size F 4 4 4,294 1,935 * 4,063 * 6,838 Size G 14 15 7,679 3,343 4,000 6,500 8,450 15,760 Size H 5 9 11,444 7,600 8,000 10,000 15,000 16,600




Section V, Page 35



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SAMPLE

G04 - Accounting Manager Total compensation


Percentile25th


Percentile90th

Percentile

All Firms 52 57 100,603 76,562 88,907 101,259 113,000 128,110

Size A 1 1 * * * * * *Size B 10 10 91,249 74,860 79,950 95,458 102,250 108,836 Size C 6 6 87,028 68,289 72,633 87,945 103,998 104,850 Size D 4 4 83,178 76,781 * 81,813 * 90,666 Size E 8 8 102,259 86,040 91,493 102,618 110,077 121,638 Size F 4 4 98,982 88,806 * 95,083 * 112,278 Size G 14 15 108,456 91,500 96,790 105,000 115,518 126,965 Size H 5 9 117,000 91,220 103,000 126,600 129,500 133,300


See Note A


See Note A


Code Firm Size Code


Location

Note A: The number of firms may not equal the total number of firms participating as various firms may be represented inmore than one location, or may have employees in either exempt or nonexempt category.

Section V, Page 36



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SAMPLE

H03 - Legal Secretary - Senior 11 to 20 Years Annual base salary


Percentile25th


Percentile90th

Percentile

All Firms 115 597 71,634 63,380 66,700 71,400 76,648 80,350

Size A 3 5 71,957 62,998 67,496 68,931 75,808 82,853 Size B 19 38 69,794 61,074 65,250 69,750 74,000 79,155 Size C 17 50 68,525 59,843 62,775 68,500 73,448 77,698 Size D 21 74 71,168 63,959 66,835 69,597 74,975 80,490 Size E 20 90 70,538 63,000 66,456 70,000 75,189 79,251 Size F 12 61 75,160 68,000 71,616 75,900 78,722 81,796 Size G 17 142 72,859 63,538 68,695 72,790 77,000 81,469 Size H 6 137 71,398 64,000 64,830 70,200 77,200 80,012


See Note A below.

Litigation 78 302 70,739 63,320 65,000 70,000 74,876 79,600 Transactional 27 72 72,785 65,416 68,919 73,254 76,636 79,930 Insurance Defense-Litigation 4 17 66,352 61,272 63,000 67,000 67,900 72,480 Intellectual Property 12 33 72,612 65,434 68,090 72,800 78,617 80,000 Other 3 4 59,875 50,100 * 57,500 * 71,550 Did not specify practice area 46 169 73,360 63,971 68,582 73,710 79,365 82,002

See Note A below.

Exempt * * * * * * * *Non-exempt 115 597 71,634 63,380 66,700 71,400 76,648 80,350

See Note A below.


Code Firm Size Code


Location

Note A: The number of firms may not equal the total number of firms participating as various firms may be represented inmore than one location, more than one practice area, or may have employees in either exempt or nonexempt category.

Section V, Page 73



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SAMPLE

H03 - Legal Secretary - Senior 11 to 20 Years Bonus


Percentile25th


Percentile90th

Percentile

All Firms 100 492 2,813 750 1,500 2,445 4,000 4,985

Size A 2 4 2,013 1,325 * 1,900 * 2,790 Size B 16 32 2,808 930 1,500 2,000 3,500 6,250 Size C 16 40 2,332 632 750 1,750 3,888 4,775 Size D 16 53 2,760 750 1,000 2,000 3,500 6,340 Size E 17 69 2,843 685 1,800 2,700 4,000 4,502 Size F 11 54 2,335 1,000 1,525 2,000 3,268 3,791 Size G 16 113 3,157 610 1,200 1,925 4,000 6,998 Size H 6 127 2,893 1,000 2,000 3,000 4,000 4,020

Location 1 37 222 2,536 808 1,500 2,000 3,298 4,492 Location 2 23 82 4,176 750 2,156 3,500 4,938 6,950 Location 3 11 91 2,637 750 1,488 2,750 4,000 4,000 Location 4 9 24 2,673 575 825 2,450 2,813 6,260 Location 5 20 73 2,387 750 1,350 2,300 3,400 4,000 Location 6 * * * * * * * *

See Note A below.

Litigation 67 244 2,538 675 1,238 2,088 3,500 4,470 Transactional 22 58 3,670 1,000 1,850 3,000 4,000 4,500 Insurance Defense-Litigation 3 14 1,443 625 1,088 1,500 1,863 2,000 Intellectual Property 10 25 1,722 223 500 1,600 2,500 2,790 Other 2 3 2,400 * * 2,000 * *Did not specify practice area 39 148 3,253 1,140 1,900 2,850 4,000 6,000

See Note A below.

Exempt * * * * * * * *Non-exempt 100 492 2,813 750 1,500 2,445 4,000 4,985

See Note A below.

Headquarters office 59 296 3,161 750 1,500 2,594 4,000 5,725 Branch office 41 196 2,287 750 1,400 2,000 3,165 4,000

Code Firm Size Code


Location


Section V, Page 74



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SAMPLE

H03 - Legal Secretary - Senior 11 to 20 Years Total compensation


Percentile25th


Percentile90th

Percentile

All Firms 115 597 73,952 64,042 68,500 73,500 79,950 83,514

Size A 3 5 73,567 63,498 68,746 70,431 78,108 85,573 Size B 19 38 72,159 61,900 67,070 72,308 76,160 83,250 Size C 17 50 70,391 59,928 63,175 70,377 77,640 81,096 Size D 21 74 73,145 65,239 67,766 72,373 77,175 82,085 Size E 20 90 72,717 63,000 69,671 72,600 76,939 81,530 Size F 12 61 77,227 69,757 73,030 78,231 81,000 83,796 Size G 17 142 75,372 63,655 69,704 75,103 80,925 84,960 Size H 6 137 74,080 64,888 66,881 73,766 80,798 83,283


See Note A below.

Litigation 78 302 72,790 64,007 67,000 72,432 77,999 82,300 Transactional 27 72 75,741 67,440 71,497 75,250 80,603 82,521 Insurance Defense-Litigation 4 17 67,540 61,512 63,000 68,500 70,000 74,220 Intellectual Property 12 33 73,917 65,946 70,350 73,175 79,249 82,122 Other 3 4 61,675 52,700 * 59,500 * 72,390 Did not specify practice area 46 169 76,209 65,328 71,500 77,430 82,050 85,116

See Note A below.

Exempt * * * * * * * *Non-exempt 115 597 73,952 64,042 68,500 73,500 79,950 83,514

See Note A below.


Code Firm Size Code



Location

Section V, Page 75



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SAMPLE

Benefits

SAMPLE

Question 6d Firm contribution to profit sharing plan

Percent of Compensation

0% 2 3 4 31% to 3% 7 4 3 14% to 5% 20 16 22 206% to 7 1/2% 20 16 40 427 1/2% to 10 % 23 9 15 16Over 10% 0 0 0 0

Question 7 Number of years until 100 percent vested in retirement plan

A B C D E F G H

Immediate 43 1 9 6 9 3 4 6 51 year 8 2 4 0 0 0 0 1 12 years 9 0 1 3 2 2 0 1 03 years 30 3 12 6 5 2 1 1 0More than 3 years 41 3 8 7 3 12 3 5 0

Question 8a Type of medical plan

A B C D E F G H

No plan 0 0 0 0 0 0 0 0 0PPO medical plan only 0 0 0 0 0 0 0 0 0POS medical plan only 12 3 3 1 1 3 0 0 1HMO medical plan only 2 0 0 0 0 1 0 1 0HSA/HDHP medical plan only 1 0 1 0 0 0 0 0 0Other 2 0 1 0 0 1 0 0 0Employee has option to select plan1 0 0 1 0 0 0 0 0

Question 8a Insurance options offered to employees

A B C D E F G H

POS or HMO 65 3 10 17 7 8 7 7 6PPO or HMO 66 3 16 15 6 9 4 8 5PPO or HMO or HSA/HDHP 47 3 6 13 5 6 4 5 5PPO or POS 57 11 14 6 9 4 5 6 2PPO or POS or HMO 52 11 12 6 7 4 5 5 2All Other Combination 133 11 26 23 25 15 14 11 8

Non-ExemptPartners Associates Other Exempt

Firms

Firms

All Firm sizeFirms

All Firm size

All Firm size

Section VII, Page 10



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SAMPLE

Question 8bi Portion of premium paid by firm for the employee-all firms

100%75% to less than 100%50% to less than 75%25% to less than 50%Less than 25%

Question 8bi Portion of premium paid by firm for the employee-size A


Question 8bi Portion of premium paid by firm for the employee-size B


Question 8bi Portion of premium paid by firm for the employee-size C


Question 8bi Portion of premium paid by firm for the employee-size D


0

Associate

0

3 1

4 40 0

0

Associate Staff

10 11

21 14

Associate Staff

56 5861 72

Staff

20 20

0 00 0

00 0

11 122 1

7 73 3

Associate Staff

11 12

Associate Staff

5 5

0 00 0

14 15

0 0

4 30 0

Section VII, Page 11



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SAMPLE

Documents

Compensation Billing Rate & Benefits Survey · 2018-05-18 · ARMANINO 2013 Southern California Law Firm Compensation, Billing Rate and Benefits Survey . Section I, Page 1 . SURVEY