Defined Benefit (Pension) · DOL Form 5500 · 2023

Latham & Watkins LLP Pension Plan

Data updated 2026-08-25

$419M
Total assets Above avg plan size
571
Participants Below avg headcount
97th
Percentile by assets National rank
$733,700
Avg per participant High balance/head
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Official DOL plan name: Latham & Watkins Cash Balance Plan · Sponsored by Latham & Watkins LLP · California · Professional & Technical Services

$419M in assets, 571 participants

Latham & Watkins LLP's Latham & Watkins Cash Balance Plan reported $419M in total assets and 571 participants in its 2023 DOL Form 5500 filing, ranking in the 97th 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.

  • #19,891 in Professional & Technical Services (20,321 peers)

Where Latham & Watkins Cash Balance Plan sits by assets

Latham & Watkins Cash Balance Plan sits in the top 5% of all filed plans by assets, $419M for 571 participants (~$733,700/participant), up 21.0% in 2023.

#19,891
in Professional & Technical Services (20,321 peers)
+21.0%
assets growth YoY
4.2×
vs typical plan assets (national mean)

Latham & Watkins Cash Balance Plan's outsized position by total assets

Latham & Watkins Cash Balance Plan vs every filed plan by assets

End-of-year total assets · plan year 2023 · DOL Form 5500

$418,942,914 Top 3% higher than 97% of 127,068 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 2023

Latham & Watkins Cash Balance Plan among mid-size filed plans by headcount

Plan-year 2023 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Latham & Watkins Cash Balance Plan sits mid-pack in the medium band (571 participants).

What changed between DOL Form 5500 filings

plan year 2022 → plan year 2023

  • Latham & Watkins Cash Balance Plan reported net income rose from -$3M in the plan year 2022 filing to $73M in the plan year 2023 filing.
  • Latham & Watkins Cash Balance Plan end-of-year assets rose from $346M in the plan year 2022 filing to $419M in the plan year 2023 filing.
  • Latham & Watkins Cash Balance Plan reported participants rose from 537 in the plan year 2022 filing to 571 in the plan year 2023 filing.

See the national 2022→2023 release diff →

Plan-year Form 5500 strip

Filing strip 952018373 · Latham & Watkins LLP PY 2023 · Defined Benefit (Pension)

Latham & Watkins Cash Balance Plan · $419M · 571 · 97th

  • SCH $419M
  • EBSA 571
  • PART 97th
  • TYPE Defined Benefit (Pension)
  • NET near Pension Plan for Certain Hourly Ees of Alcoa USA Corp.
  • BOOK ind #19891

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 California →

Latham & Watkins Cash Balance Plan in the asset neighbourhood

Employer - Teamsters Local Nos 175 & 505 Pension Trust FundEmployer - Teamsters Local N…$420MOregon Laborers-Employers Pension PlanOregon Laborers-Employers Pe…$420MLatham & Watkins Cash Balance PlanLatham & Watkins Cash Balanc…$419MPension Plan for Certain Hourly Ees of Alcoa USA Corp.Pension Plan for Certain Hou…$418MElectrical Workers Local No. 292 Pension PlanElectrical Workers Local No.…$417M
End-of-year total assets ($M) among Latham & Watkins Cash Balance Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2023.

Scale-class filing particulars (2023)

Total Assets (Beginning of Year)$346M
Net Assets (End of Year)$419M
Net Income$73M
Employer EIN952018373
Plan Effective Date2013-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Latham & Watkins LLP)

Sponsor-wide plan assets over time

All Latham & Watkins LLP plans reported in each filing year

Latest sponsor-wide plan assets
$3.5B 37.87966601339769% vs 2022
2024 filing year
$2B$2.5B$3B$3.5B$4B 202220232024 $2.55B $3.52B ▲ +38.0%
Year Plans Participants Total Assets
2022 2 4,877 $2.6B
2023 2 5,482 $3.1B
2024 2 5,634 $3.5B

Nearby Defined Benefit (Pension) Plans in California

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

Latham & Watkins Cash Balance Plan vs. nearby Defined Benefit (Pension) plans in California, assets vs. participants Scatter plot of 6 data points. -50000050000100000150000 -10010203040 Total assets ($B) Participants Latham & Watkins Cash Balance Plan, Total assets ($B): 0.418942914 · Participants: 571Latham & Watkins Cash Balance PlanKaiser Permanente Retirement Plan, Total assets ($B): 33.538817099 · Participants: 127356Kaiser Permanente Retirement PlanPacific Gas and Electric Company Retirement Plan, Total assets ($B): 21.40954351 · Participants: 22914Pacific Gas and Electric Company Retirement PlanPacific Gas and Electric Company Retirement Plan, Total assets ($B): 17.980531142 · Participants: 25647Pacific Gas and Electric Company Retirement PlanRetirement Plan for Physicians and Salaried Employees of the Permanente Medical Group, Inc., Total assets ($B): 10.814691143 · Participants: 19545Retirement Plan for Physicians and Salaried Employees of the Permanente Medical Group, Inc.Disney Salaried Pension Plan D, Total assets ($B): 10.057095066 · Participants: 10813Disney Salaried Pension Plan D
Latham & Watkins Cash Balance Plan vs. nearby Defined Benefit (Pension) plans in California, assets vs. participants

Latham & Watkins Cash Balance Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount

Outside California, the nearest Defined Benefit (Pension) by assets is Pension Plan for Certain Hourly Ees of Alcoa USA Corp. in PA ($418M); by covered participants it is Retirement Plan of Murphy Oil Corporation in TX (571 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (571 participants); asset peers above are excluded.

DOL Form 5500 plan year 2023. Asset totals can differ widely at the same headcount; neither axis is a quality rating.

Frequently Asked Questions

How did Latham & Watkins Cash Balance Plan assets move in 2023?
Latham & Watkins Cash Balance Plan grew sharply - up 21.0% during 2023, from $346M to $419M. Reported net income was $73M.
How have Latham & Watkins LLP plan assets changed over time?
Across 3 plan years on file (2022-2024), Latham & Watkins LLP's sponsor-wide assets grew 37.9%, from $2.6B to $3.5B.
Where does Latham & Watkins Cash Balance Plan rank by assets among Form 5500 filers?
Latham & Watkins Cash Balance Plan ranks in the 97th percentile by end-of-year assets among 127,072 plans that reported assets for plan year 2023 (in the top 5% of all filed plans by assets).
Which Defined Benefit (Pension) plans are similar in size to Latham & Watkins Cash Balance Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Pension Plan for Certain Hourly Ees of Alcoa USA Corp. in PA ($418M, 789 participants).
Which Defined Benefit (Pension) plans cover a similar participant headcount to Latham & Watkins Cash Balance Plan?
Among Defined Benefit (Pension) plans in other states, the closest by covered participants is Retirement Plan of Murphy Oil Corporation in TX (571 participants, $370M in assets).