Defined Benefit (Pension) · DOL Form 5500 · 2023
Michael Best & Friedrich, LLP Pension Plan
Data updated 2026-08-25
- $65M
- Total assets Below avg plan size
- 142
- Participants Small participant base
- 88th
- Percentile by assets National rank
- $455,605
- Avg per participant High balance/head
Official DOL plan name: Michael Best & Friedrich Employees' Pension Plan · Sponsored by Michael Best & Friedrich, LLP · Wisconsin · Professional & Technical Services
$65M in assets, 142 participants
Michael Best & Friedrich, LLP's Michael Best & Friedrich Employees' Pension Plan reported $65M in total assets and 142 participants in its 2023 DOL Form 5500 filing, ranking in the 88th 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.
- #18,128 in Professional & Technical Services (20,321 peers)
Coverage in Wisconsin
Michael Best & Friedrich Employees' Pension Plan covers 142 participants in Wisconsin, about 25% of the average Wisconsin filer (state average ~563 per filing). Assets: $65M.
- #18,128
- in Professional & Technical Services (20,321 peers)
- -6.7%
- assets change YoY
- 0.6×
- vs typical plan assets (national mean)
The plan reported a net loss of $5M 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 2023 · DOL Form 5500
$64,695,962 Top 12% higher than 88% of 127,068 filed plans
Dashed line + filled bar = this entry, among filed plans.
Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2023
Michael Best & Friedrich Employees' Pension 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. Michael Best & Friedrich Employees' Pension Plan sits mid-pack in the medium band (142 participants).
What changed between DOL Form 5500 filings
plan year 2022 → plan year 2023
- Michael Best & Friedrich Employees' Pension Plan reported net income rose from -$24M in the plan year 2022 filing to -$5M in the plan year 2023 filing.
- Michael Best & Friedrich Employees' Pension Plan end-of-year assets fell from $69M in the plan year 2022 filing to $65M in the plan year 2023 filing.
- Michael Best & Friedrich Employees' Pension Plan reported participants fell from 152 in the plan year 2022 filing to 142 in the plan year 2023 filing.
Plan-year Form 5500 strip
Filing strip 390934985 · Michael Best & Friedrich, LLP PY 2023 · Defined Benefit (Pension)
Michael Best & Friedrich Employees' Pension Plan · $65M · 142 · 88th
- IND $65M
- IND 142
- IND 88th
- IND Defined Benefit (Pension)
- IND near Laborers Pension Fund
- IND ind #18128
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
Wisconsin filing particulars
| Total Assets (Beginning of Year) | $69M |
|---|---|
| Net Assets (End of Year) | $65M |
| Net Income | -$5M |
| Employer EIN | 390934985 |
| Plan Effective Date | 1986-01-01 |
| Filing Status | FILING 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
| 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.
- The Northwestern Mutual Employee Retirement Plan $3.3B · 8,348
- Building Trades United Pension Trust Fund Milwaukee and Vicinity $3.3B · 9,960
- The Northwestern Mutual Life Insurance Company Agents Retirement Plan $2.1B · 7,368
- Harley-Davidson Retirement Plan $1.9B · 1,560
- Rockwell Automation Pension Plan $1.8B · 2,136
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 Laborers Pension Fund in VA ($65M); by covered participants it is Willamette Falls Hospital Pension Plan in WA (142 participants). Same-state nearby plans are listed separately above.
Closest by plan assets
Nearest other-state filings by tot_assets_eoy ($65M here).
- Laborers Pension Fund (VA) $65M · 553
- Liberty Utilities Cash Balance Pension Plan (AZ) $65M · 1,533
- Young & Rubicam LLC Career Cash Balance Continuation Plan (NY) $65M · 473
- Bac Local #5 New York Pension Plan (NY) $65M · 97
Similar participant headcount
Nearest other-state filings by covered participants (142 participants); asset peers above are excluded.
- Willamette Falls Hospital Pension Plan (WA) 142 · 0 off
- Bss Retirement Plan (WA) 142 · 0 off
- The Si Group, Inc. Pension Plan for Represented Employees in Orangeburg, South Carolina (TX) 142 · 0 off
- Mcwane Salaried Pension Plan (AL) 142 · 0 off
DOL Form 5500 plan year 2023. Asset totals can differ widely at the same headcount; neither axis is a quality rating.