Defined Benefit (Pension) · DOL Form 5500 · 2024

Latham & Watkins LLP Pension Plan

Data updated 2026-08-11

$451M
Total assets
567
Participants
97th
Percentile by assets
$794,745
Avg per participant
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Official DOL plan name: Latham & Watkins Cash Balance Plan · Sponsored by Latham & Watkins LLP · California · Professional & Technical Services

$451M in assets, 567 participants

Latham & Watkins LLP's Latham & Watkins Cash Balance Plan reported $451M in total assets and 567 participants in its 2024 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.

  • 97th percentile by assets (of 123,622 plans)
  • #19,727 in Professional & Technical Services (20,173 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, $451M for 567 participants (~$794,745/participant), up 7.6% in 2024.

$451M
total plan assets (2024 EOY)
567
covered participants
97th
percentile by assets (of 123,622 plans)
$794,745
avg assets per participant

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Latham & Watkins Cash Balance Plan reported net income fell from $73M in the plan year 2023 filing to $32M in the plan year 2024 filing.
  • Latham & Watkins Cash Balance Plan end-of-year assets rose from $419M in the plan year 2023 filing to $451M in the plan year 2024 filing.

See the national 2023→2024 release diff →

Latham & Watkins Cash Balance Plan vs the 2024 asset distribution

By assets, Latham & Watkins Cash Balance Plan outranks 97% of the 123,622 plans that filed a Form 5500 for the 2024 plan year, and holds roughly 4.5x the national average plan size of $100M (721 average participants).

Scale-class filing particulars (2024)

Total Assets (Beginning of Year)$419M
Net Assets (End of Year)$451M
Net Income$32M
Employer EIN952018373
Plan Effective Date2013-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Latham & Watkins LLP)

$2B$2.5B$3B$3.5B$4B 202220232024 $2.55B $3.52B ▲ +38.0%
Total plan assets by year, all Latham & Watkins LLP plans on file
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

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 Cas…Kaiser Permanente Re…Pacific Gas and Elec…Retirement Plan for …Western States Carpe…Ilwu-Pma Pension Plan
Latham & Watkins Cash Balance Plan vs. nearby Defined Benefit (Pension) plans in California, assets vs. participants

Similar-Sized Defined Benefit (Pension) Plans Nationally

Defined Benefit (Pension) plans in other states closest to Latham & Watkins Cash Balance Plan by total assets, not by location.

Frequently Asked Questions

How did Latham & Watkins Cash Balance Plan assets move in 2024?
Latham & Watkins Cash Balance Plan grew at a solid clip - up 7.6% during 2024, from $419M to $451M. Reported net income was $32M.
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 123,622 plans that reported assets for plan year 2024 (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 The Adjustable Plan of the Unite Here Retirement in NY ($450M, 41,173 participants).

Scale reading

Ways to act on Latham & Watkins Cash Balance Plan's numbers.