California › Professional, scientific and technical services › 250 to 499 participants
Form 5500 statement · plan year 1 Jan 2024 to 31 Dec 2024
O'Melveny & Myers LLP Cash Balance Plan
Sponsored by O'Melveny & Myers LLP, Los Angeles, CA
Form 5500 information is as filed by the plan administrator with the Department of Labor and may be amended. Figures reflect the plan year shown, not current balances. Form 5500 contains no individual account balances. Look up the original filing at EFAST2.
In the plan year ending 31 Dec 2024, O'Melveny & Myers LLP Cash Balance Plan covered 279 participants and held $221M in net assets. The plan is a cash balance pension plan sponsored by O'Melveny & Myers LLP of Los Angeles, California.
Net assets came to $791,793 per participant, well above the $87,254 median for defined benefit plans with 250 to 499 participants and well above the $176,808 median for defined benefit plans in professional, scientific and technical services. The figure is an average across everyone in the plan, including former employees with small balances; Form 5500 holds no individual account data.
Schedule C lists 2 service provider organisations paid $5,000 or more, with reported compensation of $244K: $876 per participant, well above the same-size median of $413. Administrative expenses charged to the plan were $245K. Schedule C does not capture every cost: fees netted from fund returns and fees the employer pays directly are outside it.
Across the filings on record, net assets went from $53.5M in 2014 to $221M in 2024 (up 313%), and participants from 261 to 279 (up 7%).
The independent accountant's opinion on the financial statements was unmodified (unqualified).
Compared with similar plans
| Measure | This plan | Same size | Same industry | All US DB plans |
|---|---|---|---|---|
| Net assets per participant | $791,793 | $87,254 | $176,808 | $86,221 |
| Employer contributions per active participant | — | $11,032 | $35,855 | $10,244 |
| Schedule C compensation per participant | $876 | $413 | $450 | $344 |
| Schedule C compensation, share of net assets | 0.11% | 0.51% | 0.30% | 0.42% |
| Administrative expenses per participant | $879 | $596 | $596 | $527 |
Peer columns are medians for plan year 2024 across defined benefit plans with 100 or more participants: 250 to 499 participants (873 plans), professional, scientific and technical services (277) and all US plans (5,308). Fee medians cover plans that report an amount.
Trend by plan year
| Plan year | Participants | Net assets | Per participant | Employer contributions | Participant contributions | Schedule C compensation |
|---|---|---|---|---|---|---|
| 2024 | 279 | $221M | $791,792 | — | $13.2M | $244K |
| 2023 | 272 | $192M | $706,176 | $23.8M | — | $232K |
| 2022 | 267 | $152M | $570,416 | $10.6M | — | $227K |
| 2021 | 255 | $178M | $699,333 | $13.8M | — | $231K |
| 2020 | 257 | $161M | $625,051 | $6.4M | — | $203K |
| 2019 | 254 | $141M | $554,598 | $19.7M | — | $207K |
| 2018 | 263 | $104M | $397,049 | $13.1M | — | $188K |
| 2017 | 262 | $105M | $399,408 | $16.1M | — | $126K |
| 2016 | 258 | $79.1M | $306,407 | $15.2M | — | $109K |
| 2015 | 263 | $62.4M | $237,266 | — | $11.3M | $73K |
| 2014 | 261 | $53.5M | $204,885 | — | $8.7M | $114K |
Years in which the plan filed the full Form 5500 with 100 or more participants, from 2009. Plan year is the year in which the plan year began.
Statement for the year
- Net assets, beginning of year$192,080,164
- Employer contributions—
- Participant contributions$13,243,412
- Rollovers and other contributions—
- Total contributions$13,243,412
- Total income, including investment results$36,120,203
- Benefits paid$7,044,853
- Administrative expenses$245,258
- Total expenses$7,290,111
- Net income$28,830,092
- Net transfers$0
- Net assets, end of year$220,910,256
Participants
- Active participants225
- Retired or separated, receiving benefits0
- Retired or separated, entitled to future benefits54
- Total participants, end of year279
Fees and service providers
| Organisation | Services reported | Direct | Indirect |
|---|---|---|---|
| Canterbury Consulting | Investment advisory (plan); Consulting (pension) | $192,536 | $0 |
| Aristotle Management Co. | Investment advisory (plan); Securities brokerage | $51,859 | $0 |
Schedule C, Part I line 2: providers that received $5,000 or more, with the form's own service codes. Individuals named on Schedule C (plan employees, individual trustees) are never shown and their compensation is excluded. Eligible indirect compensation disclosed by formula carries no dollar amount. See how to read Schedule C fees.
Administrative expenses on Schedule H
- Investment advisory and management fees$245,258
- Total administrative expenses$245,258
Investment structure
Assets at year end by Schedule H category. The form shows the kind of vehicle holding the money, not the funds on the menu.
- Registered investment companies (mutual funds)$162M · 73.2%
- Partnership/joint venture interests$36.2M · 16.4%
- Corporate stocks$13.1M · 5.9%
- Receivables$5.1M · 2.3%
- Cash (interest and non-interest bearing)$4.5M · 2.1%
- Real estate$219K · 0.1%
Audit and compliance answers, as filed
- Accountant's opinionUnmodified (unqualified)
- Audit scope limited under ERISA section 103(a)(3)(C)No
- Accounting firmCrowe LLP
- Participant contributions reported as transmitted lateNo
- Covered by a fidelity bondYes, $15,000,000
- Blackout period during the yearNo
These are the plan administrator's own answers on Schedule H, Part IV. A reported late transmittal is the filer's disclosure of a timing lapse, usually corrected through the Department of Labor's voluntary program; the amount is the total involved, not a loss.
Plan characteristics
1CCash balance or similar plan3BPlan covering self-employed individuals
Codes entered on Form 5500 line 8a, with the labels from the official instructions. Business code 541110: Offices of Lawyers.
Other plans of O'Melveny & Myers LLP
| Plan | Participants | Net assets |
|---|---|---|
| O'Melveny & Myers LLP Retirement Savings Plan | 2,255 | $879M |
Similar plans in California
| Plan | Sponsor | Participants | Net assets | Per participant |
|---|---|---|---|---|
| Pillsbury Winthrop Shaw Pittman LLP Cash Balance Plan No. 2 | Pillsbury Winthrop Shaw Pittman LLP | 286 | $42.8M | $149,610 |
| Morrison & Foerster LLP Cash Balance Retirement Plan | Morrison & Foerster LLP | 262 | $174M | $665,925 |
| WSGR Cash Balance Retirement Plan | Wilson Sonsini Goodrich & Rosati, P.C. | 297 | $83.4M | $280,795 |
| HRL Pension Plan for Non-Bargained Employees | HRL Laboratories, LLC | 212 | $38.8M | $183,096 |
| Retirement Plan for Partners of Quinn Emanuel Urquhart & Sullivan, LLP | Quinn Emanuel Urquhart & Sullivan, LLP | 307 | $192M | $624,756 |
| Lewis Brisbois Bisgaard & Smith LLP Cash Balance Pension Plan III | Lewis Brisbois Bisgaard & Smith LLP | 166 | $54.8M | $330,306 |
Defined benefit plans in professional, scientific and technical services closest in size.
Questions and answers
How big is O'Melveny & Myers LLP Cash Balance Plan?
279 participants at the end of the plan year ending 31 Dec 2024, of whom 225 were active employees, with net assets of $220,910,256. Among defined benefit plans that places it in the 250 to 499 participants band, which held 873 plans in plan year 2024.
What does O'Melveny & Myers LLP contribute per participant?
This filing has no Schedule H financial statement, so employer contributions are not reported here.
What fees does the plan pay and how do they compare?
Schedule C reports $244,395 in compensation to service provider organisations, $876 per participant or 0.11% of net assets. The same-size median among plans reporting any Schedule C compensation was $413 per participant. Administrative expenses on Schedule H were $245,258. Investment costs deducted inside mutual funds and other pooled vehicles are not itemised on Form 5500, so these figures are a floor rather than a full cost.
Who runs the plan?
The sponsor is O'Melveny & Myers LLP. Investment advisory or management: Canterbury Consulting and Aristotle Management Co.. The financial statements were audited by Crowe LLP. Form 5500 also names the plan administrator's signer and other individuals; this site publishes organisations only.
Was the audit opinion unqualified?
The filing reports an unmodified (unqualified) opinion. Unmodified (formerly "unqualified") is the standard clean opinion.
How current is this, and does it show my balance?
This is the Form 5500 for the plan year 1 Jan 2024 to 31 Dec 2024, received by the Department of Labor on 15 Oct 2025. Filings are due seven months after the plan year ends, or nine and a half with an extension, so the public record always runs a year or more behind. It contains plan-level totals only: no individual balances, contributions or names of participants exist in the data.
Provenance
Source: U.S. Department of Labor, Employee Benefits Security Administration, Form 5500 research files (Form 5500, Schedule H, Schedule C) for plan years 2009 to 2025, public domain, with filings received through 24 Aug 2026. This page shows the latest filing on record for EIN 95-1066597, plan 020, received 15 Oct 2025; an amended filing replaces it at the next build. Medians and percentiles are computed by this site; see the methodology. Report an error through corrections.