Defined Benefit (Pension) · DOL Form 5500 · 2022

Michael Best & Friedrich, LLP Pension Plan

Data updated 2026-08-25

$69M
Total assets Below avg plan size
152
Participants Small participant base
91st
Percentile by assets National rank
$456,124
Avg per participant High balance/head
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Official DOL plan name: Michael Best & Friedrich Employees' Pension Plan · Sponsored by Michael Best & Friedrich, LLP · Wisconsin · Professional & Technical Services

$69M in assets, 152 participants

Michael Best & Friedrich, LLP's Michael Best & Friedrich Employees' Pension Plan reported $69M in total assets and 152 participants in its 2022 DOL Form 5500 filing, ranking in the 91st percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.

  • #19,760 in Professional & Technical Services (21,562 peers)

Coverage in Wisconsin

Michael Best & Friedrich Employees' Pension Plan covers 152 participants in Wisconsin, about 27% of the average Wisconsin filer (state average ~563 per filing). Assets: $69M.

#19,760
in Professional & Technical Services (21,562 peers)
-25.8%
assets change YoY
0.7×
vs typical plan assets (national mean)

The plan reported a net loss of $24M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Michael Best & Friedrich Employees' Pension Plan's outsized position by total assets

Michael Best & Friedrich Employees' Pension Plan vs every filed plan by assets

End-of-year total assets · plan year 2022 · DOL Form 5500

$69,330,910 Top 9% higher than 91% of 139,123 filed plans

This plan $0 $2,050,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2022

Michael Best & Friedrich Employees' Pension Plan among mid-size filed plans by headcount

Plan-year 2022 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Michael Best & Friedrich Employees' Pension Plan sits mid-pack in the medium band (152 participants).

Form 5500 schedule snapshot

Filing strip 390934985 · Michael Best & Friedrich, LLP PY 2022 · Defined Benefit (Pension)

Michael Best & Friedrich Employees' Pension Plan · $69M · 152 · 91st

  • VS-ST $69M
  • BOY 152
  • SCH 91st
  • EBSA Defined Benefit (Pension)
  • PART near Bakery, Confectionery, Tobacco Workers and Grain Millers International Union Employees' Pension Plan
  • TYPE ind #19760

Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Professional & Technical Services retirement plans → · Plans in Wisconsin →

Michael Best & Friedrich Employees' Pension Plan in the asset neighbourhood

Metro Health Pension Plan$69MRetirement Plan for Employees of Greater New York Mutual Insurance CompanyRetirement Plan for Employee…$69MMichael Best & Friedrich Employees' Pension PlanMichael Best & Friedrich Emp…$69MBakery, Confectionery, Tobacco Workers and Grain Millers International Union Employees' Pension PlanBakery, Confectionery, Tobac…$69MTexas Trust Credit Union Retirement Income PlanTexas Trust Credit Union Ret…$69M
End-of-year total assets ($M) among Michael Best & Friedrich Employees' Pension Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2022.

Wisconsin filing particulars

Total Assets (Beginning of Year)$93M
Net Assets (End of Year)$69M
Net Income-$24M
Employer EIN390934985
Plan Effective Date1986-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Michael Best & Friedrich, LLP)

Sponsor-wide plan assets over time

All Michael Best & Friedrich, LLP plans reported in each filing year

Latest sponsor-wide plan assets
$384M 22.6642689925592% vs 2022
2024 filing year
$300M$350M$400M 202220232024 $313M $384M ▲ +22.7%
Year Plans Participants Total Assets
2022 2 820 $313M
2023 2 827 $346M
2024 2 797 $384M

Nearby Defined Benefit (Pension) Plans in Wisconsin

Peer Defined Benefit (Pension) plans, same state, same plan type, ranked by total assets.

Michael Best & Friedrich Employees' Pension Plan vs. nearby Defined Benefit (Pension) plans in Wisconsin, assets vs. participants Scatter plot of 6 data points. -5000050001000015000 -101234 Total assets ($B) Participants Michael Best & Friedrich Employees' Pension Plan, Total assets ($B): 0.06933091 · Participants: 152Michael Best & Friedrich Employees' Pension PlanThe Northwestern Mutual Employee Retirement Plan, Total assets ($B): 3.074208374 · Participants: 7377The Northwestern Mutual Employee Retirement PlanBuilding Trades United Pension Trust Fund Milwaukee and Vicinity, Total assets ($B): 2.951985172 · Participants: 9724Building Trades United Pension Trust Fund Milwaukee and VicinityRockwell Automation Pension Plan, Total assets ($B): 2.144532065 · Participants: 3077Rockwell Automation Pension PlanThe Northwestern Mutual Life Insurance Company Agents Retirement Plan, Total assets ($B): 1.927367772 · Participants: 7278The Northwestern Mutual Life Insurance Company Agents Retirement PlanHarley-Davidson Retirement Plan, Total assets ($B): 1.826706645 · Participants: 1744Harley-Davidson Retirement Plan
Michael Best & Friedrich Employees' Pension Plan vs. nearby Defined Benefit (Pension) plans in Wisconsin, assets vs. participants

Michael Best & Friedrich Employees' Pension Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside Wisconsin, the nearest Defined Benefit (Pension) by assets is Bakery, Confectionery, Tobacco Workers and Grain Millers International Union Employees' Pension Plan in MD ($69M); by covered participants it is Boeing North American Retirement Plan in WA (152 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (152 participants); asset peers above are excluded.

DOL Form 5500 plan year 2022. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Michael Best & Friedrich Employees' Pension Plan assets move in 2022?
Michael Best & Friedrich Employees' Pension Plan declined sharply - down 25.8% during 2022, from $93M to $69M. Reported net income was -$24M.
How have Michael Best & Friedrich, LLP plan assets changed over time?
Across 3 plan years on file (2022-2024), Michael Best & Friedrich, LLP's sponsor-wide assets grew 22.7%, from $313M to $384M.
Where does Michael Best & Friedrich Employees' Pension Plan rank by assets among Form 5500 filers?
Michael Best & Friedrich Employees' Pension Plan ranks in the 91st percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (in the top 10% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to Michael Best & Friedrich Employees' Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Bakery, Confectionery, Tobacco Workers and Grain Millers International Union Employees' Pension Plan in MD ($69M, 24 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Michael Best & Friedrich Employees' Pension Plan?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Boeing North American Retirement Plan in WA (152 participants, $2.5B in assets).