Defined Benefit (Pension) · DOL Form 5500 · 2024

Michael Best & Friedrich, LLP Pension Plan

Data updated 2026-08-25

$63M
Total assets Below avg plan size
106
Participants Small participant base
87th
Percentile by assets National rank
$592,067
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

$63M in assets, 106 participants

Michael Best & Friedrich, LLP's Michael Best & Friedrich Employees' Pension Plan reported $63M in total assets and 106 participants in its 2024 DOL Form 5500 filing, ranking in the 87th 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.

  • #17,665 in Professional & Technical Services (20,173 peers)

Coverage in Wisconsin

Michael Best & Friedrich Employees' Pension Plan covers 106 participants in Wisconsin, about 19% of the average Wisconsin filer (state average ~563 per filing). Assets: $63M.

#17,665
in Professional & Technical Services (20,173 peers)
-3.0%
assets change YoY
0.6×
vs typical plan assets (national mean)

The plan reported a net loss of $2M 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 2024 · DOL Form 5500

$62,759,065 Top 13% higher than 87% of 123,620 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 2024

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

Plan-year 2024 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 (106 participants).

What changed between DOL Form 5500 filings

plan year 2023 → plan year 2024

  • Michael Best & Friedrich Employees' Pension Plan reported net income rose from -$5M in the plan year 2023 filing to -$2M in the plan year 2024 filing.
  • Michael Best & Friedrich Employees' Pension Plan reported participants fell from 142 in the plan year 2023 filing to 106 in the plan year 2024 filing.
  • Michael Best & Friedrich Employees' Pension Plan end-of-year assets fell from $65M in the plan year 2023 filing to $63M in the plan year 2024 filing.

See the national 2023→2024 release diff →

Form 5500 schedule snapshot

Filing strip 390934985 · Michael Best & Friedrich, LLP PY 2024 · Defined Benefit (Pension)

Michael Best & Friedrich Employees' Pension Plan · $63M · 106 · 87th

  • EIN $63M
  • RANK 106
  • PHOTO 87th
  • IND Defined Benefit (Pension)
  • EOY near Continental Graphics Employee Pension Plan
  • 5500 ind #17665

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

Sheet Metal Workers Local Union No. 32 Pension Trust FundSheet Metal Workers Local Un…$63MTata Chemicals Soda Ash Partners LLC Salaried Employees' Pension PlanTata Chemicals Soda Ash Part…$63MMichael Best & Friedrich Employees' Pension PlanMichael Best & Friedrich Emp…$63MContinental Graphics Employee Pension PlanContinental Graphics Employe…$63MDr Pepper Snapple Group, Inc. Hourly Employees' Pension PlanDr Pepper Snapple Group, Inc…$63M
End-of-year total assets ($M) among Michael Best & Friedrich Employees' Pension Plan and nearest nationwide Defined Benefit (Pension) peers. Source: DOL Form 5500 plan year 2024.

Wisconsin filing particulars

Total Assets (Beginning of Year)$65M
Net Assets (End of Year)$63M
Net Income-$2M
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): 0.062759065 · Participants: 106Michael Best & Friedrich Employees' Pension PlanBuilding Trades United Pension Trust Fund Milwaukee and Vicinity, Total assets ($B): 3.531588718 · Participants: 10236Building Trades United Pension Trust Fund Milwaukee and VicinityThe Northwestern Mutual Employee Retirement Plan, Total assets ($B): 3.254287792 · Participants: 8254The Northwestern Mutual Employee Retirement PlanThe Northwestern Mutual Life Insurance Company Agents Retirement Plan, Total assets ($B): 2.075823689 · Participants: 7653The Northwestern Mutual Life Insurance Company Agents Retirement PlanHarley-Davidson Retirement Plan, Total assets ($B): 1.851962731 · Participants: 1414Harley-Davidson Retirement PlanNorth Central States Regional Council of Carpenters Pension Fund, Total assets ($B): 1.83166949 · Participants: 5105North Central States Regional Council of Carpenters Pension Fund
Michael Best & Friedrich Employees' Pension Plan vs. nearby Defined Benefit (Pension) plans in Wisconsin, assets vs. participants
Compare Michael Best & Friedrich Employees' Pension Plan side-by-side with 3 peers →

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 Continental Graphics Employee Pension Plan in WA ($63M); by covered participants it is State Volunteer Mutual Insurance Company Retirement Plan in TN (106 participants). Same-state nearby plans are listed separately above.

Similar participant headcount

Nearest other-state filings by covered participants (106 participants); asset peers above are excluded.

DOL Form 5500 plan year 2024. 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 2024? ▼
Michael Best & Friedrich Employees' Pension Plan edged down modestly - down 3.0% during 2024, from $65M to $63M. Reported net income was -$2M.
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 87th percentile by end-of-year assets among 123,622 plans that reported assets for plan year 2024 (in the top quartile 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 Continental Graphics Employee Pension Plan in WA ($63M, 317 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 State Volunteer Mutual Insurance Company Retirement Plan in TN (106 participants, $57M in assets).

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2024.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 390934985.

Read our methodology - how this data is sourced, computed, and verified.

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.