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									   Altman Weil Publications, Inc.                                                                                                         2008 SLFE

Altman Weil's Survey of Law Firm Economics, 2008 Edition
Electronic Submission Form
Due date: April 18, 2008
Instructions for Electronic Submission of Data: Responses can be submitted electronically this year. All that is required is an
Internet connection and Microsoft® Excel. Please read this page in full before proceeding. You will need to return to this page upon
completion of the questionnaire to submit your final responses.

The electronic submission process consists of two parts. The first part requires you to complete a Microsoft® Excel form-enabled
workbook consisting of thirteen worksheets (see tabs). This is the file you are currently reading. We recommend you save this file
locally NOW using FILE>SAVE AS, close, and reopen the file from the saved location--make note of where you save this file. It is
important that you insert your responses on the form that you saved locally. You can open and close the file from your system as many
times as you need, just ensure you save your work before closing.

IMPORTANT NOTE: This form contains macros required to complete and submit your data. Some individuals may need to adjust their
security settings to "medium" in order to proceed, see TOOLS>MACRO>SECURITY on the Excel toolbar. After changing the security
setting to "medium", close and reopen the file, then select enable macros when prompted.

FINAL SUBMISSION PROCESS: Upon completion of the Microsoft® Excel workbook, open your Internet connection to electronically
submit your data. The submission process utilizes 128-bit encryption, the highest level of protection modern Internet browsers support.

Once you open and confirm your Internet connection, please click the “Submit Completed Form” button below. You need only to submit
the survey once. You will receive an email confirming receipt of your submission. If you do not receive an email confirmation please
check your spam filters first, then contact Customer Care (888) 782-7297 or email

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls General Instructions                                                                             1 of 26
   Altman Weil Publications, Inc.                                                                                                2008 SLFE

Note: Please use the space below to communicate any additional information you feel we might need to complete your submission.
Type Comments Below:

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls General Instructions                                                                    2 of 26
    Altman Weil Publications, Inc.                                                                                                                           2008 SLFE

Section 1a: Participant Information

All participants will receive an Executive Summary via email. Please ensure the correct contacts are provided below.

                                     Firm Name:

                                                   *Enter the MailCode provided on above your name on the back of the hardcopy questionnaire or on the
                                                   reminder note mailed to you.
Contact to Receive Executive Summary
                     State Abbreviation:
                               Zip Code:
                      Phone / Extension:
                        Email Address*:
                                                   *Please note that the Executive Summary will be delivered to the email address provided above.
                                                   Do you agree to give Altman Weil Publications, Inc. permission to email various communications that may
                                                   include other survey and marketing initiatives?

                                                           Yes        No

If the person completing this questionnaire is different than above, please complete the following:
                         Phone / Extension:
                             Email Address:
          Address (if different than above):
                         State Abbreviation:
                                   Zip Code:
                                               Do you agree to give Altman Weil Publications, Inc. permission to email various communications that may
                                               include other survey and marketing initiatives?
                                                          Yes         No

                                                   Proceed to Tab 1b: Order Form

    d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 1a Participant Information                                                                                         3 of 26
    Altman Weil Publications, Inc.                                                                                                                                 2008 SLFE

Section 1b: Order Form

* Custom Reports include individual firm data along with survey benchmarks. Custom reports are free to all participants who purchase the
survey. Non-participants may also purchase a Custom Report.

                                                                     Participant Price                    Non-Participant Price
                                                                 Standard      Custom                   Standard       Custom                        Your
Available Products:                                               Report        Report*                  Report         Report*                     Order $
Survey of Law Firm Economics
Includes all participating law firms except solo practitioners                                                                                  (Enter $ amount)
 CD-ROM Adobe® PDF Version                                           N/A            $750.00             $895.00              $1,495.00
 Hardcopy Binder Version                                             N/A            $875.00             $1,025.00            $1,695.00
 Both CD-ROM and Binder                                              N/A            $950.00             $1,125.00            $1,895.00
Small Law Firm Economic Survey
Includes all participating law firms with 20 lawyers or less
 CD-ROM Adobe® PDF Version                                           N/A            $425.00             $495.00              $850.00
 Hardcopy Binder Version                                             N/A            $450.00             $550.00              $895.00
 Both CD-ROM and Binder                                              N/A            $500.00             $595.00              $995.00

Please enter Coupon code for additional savings                                                                                   Subtract

Shipping and handling                                                                                                                    Add             $17.50

                                                                                                                                  Subtotal               $17.50
Sales Tax: Businesses in the state of PA add 6%; in
Philadelphia and Allegheny Counties add 7%                                                                                               Add

                                                                                                                                       Total             $17.50
Payment Info:                                                      Please bill me

                                                                   I am mailing a check made payable to Altman Weil Publications, Inc.
                                                                   Note: Please print this page as well as tab "1 Participant Information" to
                                                                   mail with your payment.
                                                                   Charge my Visa, MasterCard or American Express
                                                                   Note: A Customer Care representative wil be in touch to process
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Contact Information:
Altman Weil Publications, Inc. Two Campus Boulevard, Suite 200 Newtown Square, PA 19073
Fax: 610-359-0467  Phone: toll-free 888-782-7297  Email:

                                                                 Proceed to Tab 2: Firm Profile

    d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 1b Order Form                                                                                                            4 of 26
   Altman Weil Publications, Inc.                                                                                                               2008 SLFE

Section 2: Firm Profile

Instructions: If your firm has two or more offices, please submit only one questionnaire per firm. DO NOT report foreign branch
office data within the questionnaire.

1. Identify the type of firm information to follow in this questionnaire.
                                                                                            Headquarters only
(Select one response.)
                                                                                            Headquarters with branch offices

                                                                                            Single office
                                                                                            Multiple offices in one metro area
                                                                                            Sole practitioner

                                                  # of branch offices (if applicable)

2. Describe your firm's type of organization. (Select one response.)                        Sole Proprietorship

                                                                                            Partnership (may include individual PCs)
                                                                                            Professional Corporation/Association
                                                                                            Professional Corporation with "S" election
                                                                                            Limited Liability Company (LLC)

                                                                                           Professional Limited Liability Company (PLLC)
                                                                                           Limited Liability Partnership
                                                                                            Professional Limited Liability Partnership (PLLP)
                                                                                           Other (please explain below)

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   Altman Weil Publications, Inc.                                                                                    2008 SLFE

3. If more than 50% of revenues are derived from any ONE specialty area,     Banking
identify your firm's specialty. (Leave blank if not applicable; select one
response if applicable.)
                                                                             Civil Trial Practice

                                                                             Commercial litigation

                                                                             Corporate/Commercial (non-litigation)



                                                                             Insurance defense litigation

                                                                             Intellectual Property/Patent


                                                                             Mergers and Acquisitions
                                                                             Municipal/Public finance
                                                                             Plaintiffs' Contingency Litigation
                                                                             Real Estate and Land Use



                                                                             Other (please describe below)

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 2 Firm Profile                                                              6 of 26
Altman Weil Publications, Inc.                                                                  2008 SLFE


                                                          Proceed to Tab 3a: Income Statement

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   Altman Weil Publications, Inc.                                                                                                         2008 SLFE

Section 3: Financial Profile/Cash Basis Income Statement

Instructions: Report financial information for last complete fiscal year on a firm-wide basis. In order to complete this
worksheet, you will need a year-end financial statement or the firm’s tax return. If you use the Altman Weil Chart of Accounts
(see tab), you can follow the account numbers provided in parentheses in the instructions for each line item. Use the cash
basis of accounting. Compensation is defined to include all of the following items: salary, bonus and benefits. Benefits
include employer payroll taxes, group insurance premium, medical reimbursements, retirement plan contributions, workers'
compensation, and other mandatory insurance paid by the firm. If you have difficulty breaking out the total benefits for each
category of employee, please see worksheet "Supplemental Benefit Calculator."

Detailed instructions are available for some cells; please review the comments indicated by the red triangle in the upper-right corner.

Gross Receipts

                               Lawyer Compensation: two categories
                                             All other salaried lawyers
                                             Paralegal compensation
            Secretarial, clerical and all administrative compensation
                   Equipment lease, maintenance and depreciation
                                                    Reference material
                                            Promotion and marketing
  Payments to former partners/shareholders and inactive Of Counsel
                                                    All other expenses

Gross Profit                                                                            $0.00

                                                                          Proceed to Tab 3b: Balance Sheet

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 3a Income Statement                                                                              8 of 26
   Altman Weil Publications, Inc.                                                                              2008 SLFE

Section 3: Financial Profile/Year-end Cash Basis Balance Sheet

Instructions: Exclude escrow and trust a/c assets and liabilities. Partnerships should
record undistributed year-end profits as a liability. Reclassify loan to/from owners as
capital. Complete ONLY if reported on a cash basis.

                                            Current Assets
                                    Client costs advanced
                                             Fixed Assets
                                             Other Assets
                                             Total Assets                     $0.00

                            Debt and capitalized leases
          Obligations to deceased and retired partners
                                         Other Liabilities
      Undistributed current year profits for partnerships
                                        Total Liabilities                     $0.00

Permanent Capital or Shareholder Equity                                       $0.00

                                                               Proceed to Tab 3c: Other Assets & Realization

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 3b Balance Sheet                                                      9 of 26
   Altman Weil Publications, Inc.                                                                                2008 SLFE

Section 3: Financial Profile/Other Assets at Year-end & Realization

Work-in-Progress (unbilled time)
                                              Contingent fee matters
                                          Non-contingent fee matters
                                                           Total WIP                       $0.00

Collectible Accounts Receivable, fees only

Dollar value of fees receivable written off

Report the total dollar value of time taken out or relieved from work-
in-progress (unbilled time) for matters during the 12-month period.
The number reported below is prior to making adjustments for
write-downs, write-offs and other adjustments.
                              Computed using STANDARD RATES
                                  Computed using ACTUAL RATES

Report your fee billings for the 12-month period.

                                                                            Proceed to Tab 4: Staffing Profile

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   Altman Weil Publications, Inc.                                                                                                                      2008 SLFE

Section 4: Staffing Profile

Instructions: Please include individuals employed directly by the firm and through temporary agencies or on a contract basis. Do not include staff on-
site in outsourcing arrangements that cover entire functional areas, such as, mailroom, messenger service, etc.

FTE Definition: A full-time equivalent (FTE) is defined as a function of the amount of time with the firm and the employment status of an individual
during a complete fiscal year. For example, a part-time employee working three days per week for the full-year represents “.6”. New full-time hires
employed mid-year count as “.5”. A part-time new hire working three days a week hired mid-year counts as “.3”. Adjust for others who left or were
added in a similar manner.

                                                                                   Number of FTEs for
                                                                                   last complete fiscal
Position                                                                             year (entire firm)

                          Equity Partners/Shareholders/Proprietors
   Non-equity Partners/Salaried Partners/Non-participating partners
                                          Associates/Patent Agents
                                                     Staff Lawyers
                                           Contract/Temp Lawyers
                                          Counsel working actively


                              Administrative Assistants/Legal Secretaries
                                                  Technology Employees
                                          Finance/Accounting Employees
                                  Administrative and Clerical Employees

                                                                 All Other Staff

                                                  Total Firm FTE Contingent                       0.000

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 4 Staffing Profile                                                                                           11 of 26
   Altman Weil Publications, Inc.                                                                                                2008 SLFE

Instructions: Enter the following data as it applies to the 2008 law school graduates whom the firm expects to employ in 2008.

                                                           Number of offers
                                                      Average starting salary
                                                      Average signing bonus

                                                                                Proceed to Tab 5a: Instructions Lawyer Info

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 4 Staffing Profile                                                                     12 of 26
        Altman Weil Publications, Inc.                                                                                                                              2008 SLFE

Instructions for Section 5: Individual Lawyer Information for 2007 (fee earners only)

Instructions: Please read the following instructions prior to completing the worksheet "5b Individual Lawyer Info".
Include all lawyers employed during 2007. Provide exact numbers. Do not estimate.

Column A Line number                                                             Individual lawyer line number.
Column B Year Admitted to Bar                                                    Enter the year first admitted to the Bar in any state as a four-digit number.
Column C Status Code                                                             Use code to indicate status at year-end as follows (*note change – paralegal data is
                                                                                 collected using the Annual Compensation Survey for Paralegals/Legal Assistants and
                                                                                 Managers, visit for more information).
                                                                           10    Equity Partner/Shareholder/Proprietor
                                                                           11    Non-equity Partner/Salaried Partner/Non-participating Partner--Any individual who is
                                                                                 held out to the public as a partner or principal, but is clearly in a separate class that is
                                                                                 characterized as having lower capital contribution requirements, lesser voting rights and
                                                                                 lesser economic risk or reward potential. May be classified as either a W-2 employee
                                                                                 or K-1 partner for tax purposes.
                                                                           20    Associate Lawyer--A lawyer employed by the firm who is understood to be in a program
                                                                                 leading to consideration for partnership or shareholder status, or who has been so
                                                                           21    Staff Lawyer--A lawyer employed by a law firm who is hired with the understanding that
                                                                                 the position will not lead to consideration for ownership status.
                                                                           30    Of Counsel--An individual working actively; normally over 800 billable hours.
                                                                           50    Sole Practitioners
Column D Activity Code                                                           Use code to designate level of employment activity during 2007.
                                                                           PT    Part-time
                                                                           M     Significant management responsibilities; requires an annual commitment of 500 hours
                                                                                 or more.
                                                                           L     Leave of absence with pay
                                                                           Blank Full-time
Column E Salary (or draw if partner)                                             For partnerships and proprietorships: Report partner’s or proprietor's draw including
                                                                                 guaranteed payments. (If your records do not provide you with data to separate partner
                                                                                 compensation into three components [draw, cash distribution and benefits/distribution in
                                                                                 kind], then record the partner’s K-1 income in column D and indicate N/A in columns E
                                                                                 and F.) For professional corporation/associations: Report salary paid before voluntary
                                                                                 before-tax employee reductions for: 401(k) plans, flexible spending accounts; other
                                                                                 qualified flexible benefit programs.

        d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 5a Instructions Lawyer Info                                                                                           13 of 26
        Altman Weil Publications, Inc.                                                                                                                              2008 SLFE

Column F     Bonus (or distribution in cash if partner)                              Report cash bonuses paid during 2007. For partnerships: Report the remainder after
                                                                                     subtracting the draw reported in Column E and benefits paid in Column G from the
                                                                                     partner’s K-1 income. For professional corporations/associations : The total of salary
                                                                                     plus cash bonuses should equal gross W-2 wages paid before voluntary before-tax
                                                                                     employee reductions for: 401(k) plans, flexible spending accounts; and other qualified
                                                                                     flexible benefit programs. For “S” corporations: In addition to bonuses reported
                                                                                     through wages, report the shareholder’s share of any income or loss as reflected on the
                                                                                     shareholder’s K-1 from the “S” corporation.
Column G Benefits (or distribution in kind if partner)                               See worksheet "Supplemental Benefit Calculator" for detailed instructions on benefit
                                                                                     calculations if unable to provide on an individual basis.
Column H Chargeable Hours                                                            Report hours recorded during the reporting year that were chargeable to clients (i.e.,
                                                                                     billable work). Show hours only for those persons who regularly report billable hours.
                                                                                     Omit if you do not have complete records.
Column I     Standard Hourly Rate                                                    Show each individual’s most commonly assigned (standard) hourly rate on 1/1/2008.
Column J     Practice Area Specialty Code                                            Choose one practice area code for each lawyer. An individual must spend 50% or more
                                                                                     of their billable time in this area. List only one code for each individual; for others,
                                                                                     use the designation that includes multiple specialties or multidisciplinary.
             Non-litigation Practice Area Specialty Code                       100   Administrative/Legislative/Regulatory
                                                                               101   Banking
                                                                               102   Bankruptcy
                                                                               103   Collections
                                                                               104   Commercial/Contracts
                                                                               105   Education
                                                                               106   Employee Benefits (ERISA)
                                                                               107   Employment (FLSA, ADA, ADEA)
                                                                               108   Environmental
                                                                               109   Family Law/Domestic Relations
                                                                               110   General Business
                                                                               111   Health Care
                                                                               112   Insurance
                                                                               113   Intellectual Property
                                                                               114   International
                                                                               115   Labor/Collective Bargaining (Management)
                                                                               116   Labor/Collective Bargaining (Union)
                                                                               117   Maritime
                                                                               118   Mergers/Acquisitions

        d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 5a Instructions Lawyer Info                                                                                           14 of 26
Altman Weil Publications, Inc.                                                                                            2008 SLFE

                                                                       119   Municipal Finance
                                                                       120   Natural Resources (oil, gas, coal, timber)
                                                                       121   Real Estate
                                                                       122   Securities
                                                                       123   Taxation
                                                                       124   Trusts/Estates/Probate
                                                                       125   Utilities
                                                                       126   Other Non-litigation Specialty
                                                                       127   Multiple Non-litigation Specialties
     Litigation Practice Area Specialty Code                           200   Antitrust
                                                                       201   Bankruptcy
                                                                       202   Collections
                                                                       203   Commercial/Contracts
                                                                       204   Criminal
                                                                       205   Education
                                                                       206   Insured Defense
                                                                       207   Self-insured Defense
                                                                       208   Employee Benefits (ERISA)
                                                                       209   Employment (FLSA, ADA, ADEA)
                                                                       210   Environmental
                                                                       211   Family Law/Domestic Relations
                                                                       212   Health Care
                                                                       213   Intellectual Property
                                                                       214   International
                                                                       215   Labor/Collective Bargaining (Management)
                                                                       216   Labor/Collective Bargaining (Union)
                                                                       217   Maritime
                                                                       218   Natural Resources (oil, gas, coal, timber)
                                                                       219   Personal Injury
                                                                       220   Products Liability
                                                                       221   Real Estate
                                                                       222   Securities
                                                                       223   Taxation
                                                                       224   Trusts/Estates/Probate
                                                                       225   Workers' Compensation

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       Altman Weil Publications, Inc.                                                                                                                              2008 SLFE

                                                                              226 Other Litigation Specialty
                                                                              227 Multiple Litigation Specialties
         Multidisciplinary Practice Area Specialty Code                       300 Multidisciplinary--no one area counts for more than 50% time.
Column K Employment Period (Partial Year)                                         Please use a "1" to indicate individual was employed for only part of the year (new hire,
                                                                                  resignation or termination).
Column L    Zip Code                                                              Zip Code of work location for lawyer; report only if different from that of headquarters

                                    Proceed to Tab 5b: Individual Lawyer Info

       d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 5a Instructions Lawyer Info                                                                                          16 of 26
        Altman Weil Publications, Inc.                                                                                                                         2008 SLFE

Section 5: Individual Lawyer Information for 2007--(fee earners only)

Please enter the name of your firm below to ensure proper coding.
Name of Firm:

                      When complete proceed to Tab 6: Staff Earnings Info

  (A)        (B)        (C)        (D)            (E)                        (F)                (G)              (H)           (I)        (J)         (K)        (L)
                                                                                                                            Standard              less than
         Year                                                       2007 Bonus            2007 Benefits         2007       Hourly Rate           full-year?     Zip if
       Admitted Status Activity              2007 Salary          (or distribution in   (or distribution in   Chargeable      as of    Specialty (use "1" different than
Line #  to Bar   Code Code                (or draw if partner)     cash if partner)       kind if partner)      Hours       1/1/2008     Code     for "yes") headquarters

        d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 5b Individual Lawyer Info                                                                                       17 of 26
   Altman Weil Publications, Inc.                                                                                       2008 SLFE

Section 6: Earnings Information for Staff in 2007

Instructions: Please use the following instructions to complete the grid below. Report the total dollar earnings as
reported on the W-2 form before voluntary before-tax employee reductions. Provide aggregated information for each
position defined below pertinent to your firm. It may be the case that you have individuals that do not match any one
of these categories or perhaps fill the role of multiple positions, if so, please do not report.

                                                                                Number of
                                                                    Status        FTE        Total Wages for
Position Title                                                       Code      Incumbents   Position Category
Legal Administrator                                                       60
 Administrative/Office Manager                                            61
 Branch Office Manager                                                    62
Comptroller/Finance Director                                              70
 Accounting Manager                                                       71
 Risk Manager                                                             72
 Accounting Supervisor                                                    73
 Accounting Clerk/Bookkeeper                                              74
Information Services Director                                             80
 Network Administrator                                                    81
 Technology, Help Desk and Training Positions                             82
Human Resources Manager                                                   90
 Benefits, Recruiting and Other HR Clerical Positions                     91
Chief Marketing Officer/Marketing Director                               100
 Marketing Manager                                                       101
 Marketing Coordinator                                                   102
 Marketing Assistant                                                     103
Library Manager                                                          110
 Manager of One-Person Library                                           111
 Library Clerk                                                           112
Administrative Assistant/Legal Secretary                                 120
Office Services Manager                                                  130
 Word Processing Operator                                                131
 Records/File Room Clerk                                                 132
 Document Processing/Duplication Positions                               133

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  Altman Weil Publications, Inc.                                                                                                          2008 SLFE

Mailroom Positions                                                 134
Messenger                                                          135
Receptionist/Telephone Operator                                    136

                The questionnaire is complete. Thank you for your time! Be sure to return to Tab "General Instructions" to submit your responses.

  d0a9d4bb-9c71-49aa-933f-c18985d74487.xls 6 Staff Earnings Info                                                                            19 of 26
       Altman Weil Publications, Inc.                                                                                                                        2008 SLFE

Supplemental Worksheet Instructions for Benefit Calculations

Instructions: If you are unable to determine benefit amounts by individual, you may use any of the following methodologies to calculate benefit
amounts required for completion of worksheets "3a Income Statement" and "5b Individual Lawyer Info". Please note that any work performed
on this page is for your use only and is not electronically submitted into the database.

For partnerships and proprietorships: Report distribution in kind (firm payments for benefits on behalf of the partner).

For professional corporation/associations: Report nontaxable benefit costs, which include: qualified profit sharing plans, life, health and
disability insurance, medical reimbursement plans, employer payroll taxes (including FICA) and pension contributions. Exclude auto, parking,
memberships, and CLE expenses.

There are three basic methods for supplying employee benefits information for the survey.

Method 1:     Calculate for each individual a dollar figure based on the sum of the following benefits:

              a. Employer portion of FICA;
              b. Employer payments for: health insurance, life insurance, disability insurance, medical reimbursement, retirement/profit sharing; and,
              c. Employer contributions for unemployment compensation and workers’ compensation.

Method 2:     a. Divide benefits into per capita and compensation-based costs as follows:

              Compensation-based [A]                                Per Capita-based [B]
              FICA, WC, UC                                          Health Insurance
              Life Insurance                                        Medical Reimbursement
              Disability Insurance

              b. Determine the % of compensation dollars for [A] benefits and per-capita cost of [B] benefits.
              c. Multiply the sum of columns E plus F on worksheet "5b Individual Lawyer Info" by the % for [A] benefits and add the cost of [B] benefits.
              d. This may be calculated in aggregate for all individuals or by using the classes shown in Method 3 below.

Method 3:     Calculate averages for each class of employee. Then list the average for each individual in that class on the questionnaire.
              Compute the total costs of the detailed expenses to include:

       d0a9d4bb-9c71-49aa-933f-c18985d74487.xls Supplemental Benefit Calculator                                                                                20 of 26
Altman Weil Publications, Inc.                                                                                                                   2008 SLFE

                                        Shareholders              Associates          Paralegals         Other fee earners      Total
       Health Insurance
       Life Insurance
       Disability Insurance
       Medical Reimbursement
       Unemployment Comp
       Workers’ Comp.
                            Total                     $0.00                   $0.00              $0.00                 $0.00             $0.00
       No. of FTE’s
                     Average/FTE            #DIV/0!                 #DIV/0!            #DIV/0!               #DIV/0!           #DIV/0!

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     Altman Weil Publications, Inc.                                                                                                                                                                 2008 SLFE

         Recommended Chart of Accounts for Clients and Survey Participants of Altman Weil, Inc. - January 2007

                                                                        For Reference Only
The types of assets, categories of liabilities, sources of income and the nature of expenditures of law firms are basically similar, regardless of size or
specialty. To facilitate the comparison of various firms, Altman Weil, Inc. has developed a standard format for law firm accounts.

This standard chart of accounts draws from A Model Chart of Accounts published in 1990 by the Section of Law Practice Management of the American Bar Association, which contains
detailed explanations of many of the accounts and terms used herein. To the extent practical, the account numbers from that publication are used herein, but numbers are not identical
in all cases. The basic outline of this chart, that is, the categories of assets, liabilities, income and expenditures, will fit firms of every size, proprietorships, partnerships and corporations.
 The simplest structure is that represented by the accounts printed in CAPS, which could easily meet the needs of a solo or very small law office. As firms grow, greater breakdown and
specificity may be appropriate. The accounts shown herein will suffice for many law firms. Additional detail can be obtained by using the subaccount codes as shown below. If analysis
by department is desired then the account structure must expand to report by office. Multi-office firms will most likely want to add reporting capability by office, which must then be
incorporated into the account structure. Those firms with a need for a full account code structure should obtain a copy of the ABA publication previously mentioned.

Items marked * apply only to professional corporations/associations, and should be disregarded by lawyers practicing in other forms.

 100 Cash                                                                            160   Fixed Assets
     101.00    Operating account                                                           161.00   Furnishings and fixtures
     102.00    Payroll account                                                             162.00   Leasehold improvements
     103.00    Savings account                                                             163.00   Library
     104.00    Petty cash                                                                  164.00   Equipment
 110 Client Trust Accounts                                                                          164.10 Reproduction
     111.00    Funds held in trust                                                                  164.20 Communication
     112.00    Liability for funds held in trust                                                    164.30 Computer
 120 Short-term Investments                                                                                  164.31 Software
     121.00    Treasury securities                                                                  164.90 Other
     122.00    Other marketable securities                                                 165.00   Building
 130 Client Costs Advanced                                                                 167.00   Other depreciable fixed assets
     131.00    Disbursements for clients - unbilled                                        168.00   Land
     132.00    Disbursements for clients - billed                                          169.00   Non-depreciable fixed assets
 140 Advances, Receivables, Deposits                                                 170   Reserve for Depreciation and Amortization (subaccounts
     141.00    Expense advances                                                            should repeat fixed assets above)
     142.00    Deposits (refundable)                                                 190   Other Long-term Assets
     143.00    Employee notes and loans receivables                                        191.00    Cash surrender value of life insurance owned by firm
     144.00    Partners (officer) notes and loans receivables                              192.00    Miscellaneous securities
     149.00    Miscellaneous                                                               193.00    Joint ventures
 150 Other Current Assets                                                                  194.00    Real estate investments

     d0a9d4bb-9c71-49aa-933f-c18985d74487.xls Chart of Accounts                                                                                                                                         22 of 26
   Altman Weil Publications, Inc.                                                                                                     2008 SLFE

     151.00     Prepaid insurance                                           199.00    Other
     159.00     Other current assets

                                                  LIABILITIES AND CAPITAL (*EQUITY)

200 Employee Tax Liability                                            220   Accrued Pension Contributions
    201.00  Federal income tax withheld
    202.00  State income tax withheld                                 230   Accrued Income Taxes
    203.00  Employee payroll taxes withheld
            203.10 Social Security tax withheld                       240   Accrued Client Costs
            203.20 Medicare tax withheld
    204.00  Employer payroll taxes accrued                            250   Loans Payable
            204.10 Social Security tax accrued
            204.20 Medicare tax accrued                               260   Capital Lease Obligations
    205.00  Federal unemployment tax accrued
    206.00  State unemployment tax accrued                            270   Client Deposits & Other Credit Balances
    207.00  Local income taxes withheld
    209.00  Other employee taxes withheld                             290   Obligations to Deceased, Retired and Withdrawn Partners
210 Employee Withholdings
    211.00  Hospitalization withholdings                              300   Partners' Capital Accounts (*Capital Stock)
    212.00  Life insurance withholdings
    213.00  FSA healthcare withholdings                               310   *Paid-in Capital
    214.00  FSA dependent-care withholdings
    215.00  Employee pension plan contributions withheld              320   *Treasury Stock
    219.00  Other
                                                                      330   Partners' Current Accounts (*Retained Earnings)

400 Fees From Legal Services                                                424.20    Word processing
    Sub accounts should be used for each practice area                      424.30    Messenger
410 Other Fee Revenue                                                       424.90    Other
    411.00    Board of Directors fees                                 430   Other Earned Revenue
    412.00    Executor (rix) fees                                           431.00    Teaching income
    413.00    Administrator fees                                            432.00    Publishing royalties
    414.00    Conservators fees                                             433.00    Speaking honoraria
    415.00    Guardian fees                                                 434.00    Subscription income
420 Revenue From Other Services                                       440   Other Income
    421.00    Word processing/secretarial document creation charges         441.00    Interest income
    422.00    Librarian and other internal research charges                 442.00    Dividend income
    423.00    Internal messenger charges                                    443.00    Gain on sale of investments
    424.00    Overtime recovery                                             444.00    Gain on sale of fixed assets
              424.10 Secretarial                                            445.00    Rental income

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls Chart of Accounts                                                                           23 of 26
   Altman Weil Publications, Inc.                                                                                                           2008 SLFE

                                                           EMPLOYEE COSTS
500 *Officer Compensation                                         750   Administrative Expenses
    501.00    Officers                                                  751.00    Travel and accommodations
              501.10 Salaries                                           752.00    Travel related meals
              501.20 Bonuses                                            753.00    Education
510 Other Employed Lawyer Compensation                                  754.00    Employer lunchroom/coffee/soda/snacks
    511.00    Associate compensation                                    755.00    Office entertainment
              511.10 Salaries                                           756.00    Employer gifts/flowers
              511.20 Bonuses                                      760   Non-lawyer Hiring Expenses
    512.00    Of Counsel compensation                                   761.00    Agency fees
    513.00    Contract associate compensation                           762.00    Employment advertising
    514.00    Temporary lawyer compensation                             763.00    Employee relocation
520 Non-lawyer Legal Staff                                              764.00    Travel, lodging and subsistence
    521.00    Summer associate compensation                                       764.10 Employees on recruiting trips
              521.10 Salaries                                                     764.20 Recruits for interviews
              521.20 Bonuses                                      770   Communication Expenses
              521.30 Overtime                                           771.00    Telephone
    522.00    Legal assistant compensation                                        771.10 Local service
    523.00    Law clerk compensation                                              771.20 Long distance
    529.00    Other non-lawyer legal staff compensation                 772.00    Client reimbursement for telephone
530 Secretary and Word Processing Compensation                          773.00    Telex, facsimile and email costs
    531.00    Secretary compensation                                    774.00    Client reimbursement for telex, facsimile & email costs
    532.00    Word processing compensation                              775.00    Postage
540 Other Administrative Staff Compensation                             776.00    Client reimbursement for postage
    541.00    Exempt personnel compensation                             777.00    Courier and delivery services
    542.00    Non-exempt personnel compensation                         778.00    Client reimbursement for courier/delivery
560 Mandatory Employee Benefits                                   780   Miscellaneous Office Expenses
    561.00    Social Security taxes                                     781.00    Plants and Flowers
              561.10 Officers                                           789.00    Other
              561.20 Associates                                   800   Professional Expenses
              561.30 Of Counsel                                         801.00    Associate expenses
              561.40 Other legal staff                                            801.10 Bar association dues
              561.50 Secretary/Word processing                                    801.11 Professional association dues
              561.60 Other administrative staff                                   801.20 Association travel/accommodations
    562.00    Medicare Taxes                                                      801.30 Association meals
    563.00    FUTA/SUT                                                            801.90 Other association expenses
    564.00    WC insurance                                              802.00    Firm meetings/retreats
570 Discretionary Employee Benefits                                               802.10 Travel and accommodations
    571.00    Group health/dental/vision                                          802.20 Meals
    572.00    Group life                                                          802.30 Meeting room/equipment rental
    573.00    Group disability                                                    802.40 Entertainment

   d0a9d4bb-9c71-49aa-933f-c18985d74487.xls Chart of Accounts                                                                                 24 of 26
  Altman Weil Publications, Inc.                                                                                                                 2008 SLFE

      574.00    Medical reimbursement                                                     802.90 Other
      575.00    Pension                                                         803.00    CLE
      576.00    Supplemental health/dental/vision                                         803.10 Program fees
      577.00    Supplemental life                                                         803.20 Travel and accommodations
      578.00    Supplemental disability                                                   803.30 Meals
      579.00    Other                                                                     803.90 Other
580   Temporary Services                                                  810   Business Development
      581.00    Temporary secretarial/word processing                           811.00    Club dues and expenses
      582.00    Temporary administrative staff                                  812.00    Attendance/speaking at industry/civic meetings
590   Other Employee Expenses                                                   813.00    Advertising/listings in publications & directories
      591.00    Parking                                                         814.00    Public relations
                591.10 Regular                                                  815.00    Practice development meals
                591.20 Overtime                                                 816.00    Firm publications
      592.00    Supper money                                                    819.00    Other
      593.00    Cab fare                                                  820   Professional Recruiting
      599.00    Other                                                           820.00    Professional staff recruiting travel, accommodations
600   Occupancy Expenses                                                        822.00    Professional staff recruiting meals
      601.00    Rent                                                            823.00    Summer associate meals
      602.00    Utilities (electricity, water, heat, sewer)                     824.00    Other summer associate program costs
      603.00    Amortization/depreciation                                       825.00    Other professional staff recruiting expenses
                603.10 Amortization of leasehold improvements                             825.10 Recruiting publications
                603.20 Depreciation of building                                           825.20 Recruiting agency fees and advertising
      604.00    Maintenance and repairs to premises                                       825.30 Relocation of new lawyers
      605.00    Janitorial and housekeeping expenses                                      825.90 Other
      606.00    Real estate taxes                                               826.00    Relocation costs for inter-office transfers
      607.00    Lease pass-throughs                                       830   Library/Reference Services
      608.00    Insurance (building, contents, general liability, etc.)         831.00    Book purchase
      609.00    Other (storage, moving, etc.)                                   832.00    Depreciation of capitalized books
610   Other Occupancy Expenses                                                  833.00    Periodical subscriptions
      611.00    Off-site storage                                                834.00    Library supplies
      612.00    Office relocation                                               838.00    Outside data base research
      619.00    Other                                                           839.00    Client reimbursement
700   Stationery, Printing and Supplies                                   840   Insurance
      701.00    Stationery                                                      841.00    Professional liability
      702.00    Printing                                                                  841.10 Premiums
      703.00    Paper and supplies                                                        841.20 Deductibles
      704.00    Computer supplies                                                         841.30 Settlements
710   Furniture/Equipment Rental                                                849.00    Other
      711.00    Office furniture and fixtures                             850   Taxes
      712.00    Reproduction equipment                                          851.00    Personal property taxes
      713.00    Computer equipment                                              852.00    State business taxes
                  713.10 Software                                               853.00    Local business taxes

  d0a9d4bb-9c71-49aa-933f-c18985d74487.xls Chart of Accounts                                                                                       25 of 26
  Altman Weil Publications, Inc.                                                                                                2008 SLFE

    714.00    Communication equipment                                854.00    Unincorporated business taxes
    719.00    Other                                            860   Professional Services
720 Depreciation of Furniture & Equipment                            861.00    Accounting/auditing/tax
    721.00    Furniture                                              862.00    Management consulting
    722.00    Reproduction equipment                                 863.00    Marketing consulting
    723.00    Computer equipment                                     864.00    Legal (for the firm)
              723.10 Software                                        865.00    Pension (for the firm)
    724.00    Communication equipment                                866.00    Outside payroll services
    729.00    Other                                                  867.00    Outside computer services
730 Interest Expense                                           870   Client Expenses
    731.00    Furniture                                              871.00    Recoverable costs written off
    732.00    Reproduction equipment                                           871.10 Unbilled
    733.00    Computer equipment                                               871.20 Billed
              733.10 Software                                                  871.30 Recovery of costs written off
    734.00    Communication equipment                                878.00    Business meals and entertainment
    739.00    Other                                                            878.10 Meals
740 Maintenance and Repair of Furniture & Equipment                            878.20 Entertainment
    741.00    Furniture                                              879.00    Business meals/entertainment charged to client
    742.00    Reproduction equipment                           880   Other Expenses
    743.00    Computer equipment                                     881.00    Loss on sale of investments
              743.10 Software                                        882.00    Loss on disposal of assets
    744.00    Communication equipment                                883.00    Investment property real estate tax
    749.00    Other                                                  884.00    Charitable contributions
                                                               890   Income Taxes
                                                                     891.00    Federal
                                                                     892.00    State
                                                                     893.00    Local

  d0a9d4bb-9c71-49aa-933f-c18985d74487.xls Chart of Accounts                                                                      26 of 26

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