form 5500 annual return/report of employee benefit plan › 2012 › 05 › 002.pdf · for...

Form 5500

Department of the Treasury Internal Revenue Service

Department of Labor Employee Benefits Security

Administration

Pension Benefit Guaranty Corporation

Annual Return/Report of Employee Benefit Plan This form is required to be filed for employee benefit plans under sections 104

and 4065 of the Employee Retirement Income Security Act of 1974 (ERISA) and sections 6047(e), and 6058(a) of the Internal Revenue Code (the Code).

Complete all entries in accordance with the instructions to the Form 5500.

OMB Nos. 1210-0110 1210-0089

2010

This Form is Open to Public Inspection

Part I Annual Report Identification Information For calendar plan year 2010 or fiscal plan year beginning and ending

A This return/report is for: X a multiemployer plan; X a multiple-employer plan; or

X a single-employer plan; X a DFE (specify) _C_

B This return/report is: X the first return/report; X the final return/report;

X an amended return/report; X a short plan year return/report (less than 12 months).

C If the plan is a collectively-bargained plan, check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X

D Check box if filing under: X Form 5558; X automatic extension; X the DFVC program; X special extension (enter description) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE

Part II Basic Plan Information—enter all requested information 1b Three-digit plan

number (PN) 0011a Name of plan ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 1c Effective date of plan

YYYY-MM-DD 2a Plan sponsor’s name and address (employer, if for a single-employer plan) (Address should include room or suite no.)

2b Employer Identification Number (EIN) 012345678

2c Sponsor’s telephone number 0123456789

2d Business code (see instructions) 012345

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI D/B/A ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c/o ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 123456789 ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE CITYEFGHI ABCDEFGHI AB, ST 012345678901 UK

Caution: A penalty for the late or incomplete filing of this return/report will be assessed unless reasonable cause is established. Under penalties of perjury and other penalties set forth in the instructions, I declare that I have examined this return/report, including accompanying schedules, statements and attachments, as well as the electronic version of this return/report, and to the best of my knowledge and belief, it is true, correct, and complete.

YYYY-MM-DD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE SIGN

HERE Signature of plan administrator Date Enter name of individual signing as plan administrator YYYY-MM-DD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE SIGN

HERE Signature of employer/plan sponsor Date Enter name of individual signing as employer or plan sponsor YYYY-MM-DD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE SIGN

HERE Signature of DFE Date Enter name of individual signing as DFE

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Form 5500 (2010) v.092307.1

NICOLA JANHO

541110

002

13-5608594

10/17/2011

12/31/2010

212-259-8000

01/01/1941

X

Filed with authorized/valid electronic signature.

X

DEWEY & LEBOEUF LLP

1301 AVENUE OF THE AMERICASNEW YORK, NY 10019-6092

01/01/2010

DEWEY & LEBOEUF LLP PENSION PLAN

Form 5500 (2010)

3b Administrator’s EIN 012345678

3c Administrator’s telephone number 0123456789

3a Plan administrator’s name and address (if same as plan sponsor, enter “Same”) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c/o ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 123456789 ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE CITYEFGHI ABCDEFGHI AB, ST 012345678901 UK

4 If the name and/or EIN of the plan sponsor has changed since the last return/report filed for this plan, enter the name, EIN and the plan number from the last return/report:

4b EIN 012345678

a Sponsor’s name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

4c PN 012

5 Total number of participants at the beginning of the plan year 5 1234567890126 Number of participants as of the end of the plan year (welfare plans complete only lines 6a, 6b, 6c, and 6d). a Active participants..................................................................................................................................................................... 6a 123456789012 b Retired or separated participants receiving benefits................................................................................................................. 6b 123456789012 c Other retired or separated participants entitled to future benefits............................................................................................. 6c 123456789012 d Subtotal. Add lines 6a, 6b, and 6c........................................................................................................................................... 6d 123456789012 e Deceased participants whose beneficiaries are receiving or are entitled to receive benefits................................................... 6e 123456789012 f Total. Add lines 6d and 6e. ...................................................................................................................................................... 6f 123456789012 g Number of participants with account balances as of the end of the plan year (only defined contribution plans

complete this item).................................................................................................................................................................... 6g 123456789012 h Number of participants that terminated employment during the plan year with accrued benefits that were

less than 100% vested.............................................................................................................................................................. 6h 1234567890127 Enter the total number of employers obligated to contribute to the plan (only multiemployer plans complete this item) ........ 7 8a If the plan provides pension benefits, enter the applicable pension feature codes from the List of Plan Characteristic Codes in the instructions:

1x 1x 1x 1x 1x 1x 1x 1xx 1xx 1xx

b If the plan provides welfare benefits, enter the applicable welfare feature codes from the List of Plan Characteristic Codes in the instructions: 1x 1x 1x 1x 1x 1x 1x 1x 1xx 1xx

9a Plan funding arrangement (check all that apply) 9b Plan benefit arrangement (check all that apply) (1) X Insurance (1) X Insurance (2) X Code section 412(e)(3) insurance contracts (2) X Code section 412(e)(3) insurance contracts (3) X Trust (3) X Trust (4) X General assets of the sponsor (4) X General assets of the sponsor

10 Check all applicable boxes in 10a and 10b to indicate which schedules are attached, and, where indicated, enter the number attached. (See instructions)

a Pension Schedules b General Schedules (1) X R (Retirement Plan Information) (1) X H (Financial Information)

(2) X I (Financial Information – Small Plan) (3) X ___ A (Insurance Information)

(2) X MB (Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information) - signed by the plan actuary (4) X C (Service Provider Information)

(5) X D (DFE/Participating Plan Information) (3) X SB (Single-Employer Defined Benefit Plan Actuarial Information) - signed by the plan actuary (6) X G (Financial Transaction Schedules)

1

74-3106590

1G 1I1A

214

3B 3F

1045

X

190

X

X

X

0

X

1040

X

24

1016

XX

X

612

RETIREMENT/INVESTMENT COMMITTEE OF DEWEY & LEBOEUF LLP

1301 AVENUE OF THE AMERICASNEW YORK, NY 10019-6022

212-259-8000

X

SCHEDULE A (Form 5500)


Department of Labor Employee Benefits Security Administration


Insurance Information

This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA).

File as an attachment to Form 5500.

Insurance companies are required to provide the information pursuant to ERISA section 103(a)(2).

OMB No. 1210-0110

2010


For calendar plan year 2010 or fiscal plan year beginning and ending

B Three-digit plan number (PN) 001

A Name of plan ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE FGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500. ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE FGHI ABCDEFGHI

D Employer Identification Number (EIN) 012345678

Part I Information Concerning Insurance Contract Coverage, Fees, and Commissions Provide information for each contract on a separate Schedule A. Individual contracts grouped as a unit in Parts II and III can be reported on a single Schedule A.

1 Coverage Information:

(a) Name of insurance carrier ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

Policy or contract year (b) EIN (c) NAIC

code (d) Contract or

identification number

(e) Approximate number of persons covered at end of

policy or contract year (f) From (g) To

012345678 ABCDE ABCDE0123456789 1234567 YYYY-MM-DD YYYY-MM-DD

2 Insurance fee and commission information. Enter the total fees and total commissions paid. List in item 3 the agents, brokers, and other persons in descending order of the amount paid.

(a) Total amount of commissions paid (b) Total amount of fees paid

123456789012345 123456789012345

3 Persons receiving commissions and fees. (Complete as many entries as needed to report all persons). (a) Name and address of the agent, broker, or other person to whom commissions or fees were paid

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE CITY56789 ABCDEFGHI AB, ST 021345678901

Fees and other commissions paid (b) Amount of sales and base commissions paid (c) Amount (d) Purpose (e) Organization code

-123456789012345 -123456789012345 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE

1

(a) Name and address of the agent, broker, or other person to whom commissions or fees were paid ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE CITY56789 ABCDEFGHI AB, ST 021345678901

Fees and other commissions paid (b) Amount of sales and base commissions paid (c) Amount (d) Purpose (e) Organization code


1

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule A (Form 5500) 2010 v.092308.1

65978

METROPOLITAN LIFE INSURANCE COMPANY

12/31/2010

13-5581829 32078

13-5608594DEWEY & LEBOEUF LLP

0

01/01/2010

12/31/2010

002

01/01/2010


Schedule A (Form 5500) 2010 Page 2-


Fees and other commissions paid (b) Amount of sales and base commissions paid (c) Amount (d) Purpose

(e) Organization code


1





1





1





1





1

1

Schedule A (Form 5500) 2010 Page 3

Part II Investment and Annuity Contract Information Where individual contracts are provided, the entire group of such individual contracts with each carrier may be treated as a unit for purposes of this report.

4 Current value of plan’s interest under this contract in the general account at year end.................................................... 4 -1234567890123455 Current value of plan’s interest under this contract in separate accounts at year end ...................................................... 5 -1234567890123456 Contracts With Allocated Funds:

a State the basis of premium rates b Premiums paid to carrier ........................................................................................................................................... 6b -123456789012345c Premiums due but unpaid at the end of the year ...................................................................................................... 6c -123456789012345d If the carrier, service, or other organization incurred any specific costs in connection with the acquisition or

retention of the contract or policy, enter amount....................................................................................................... 6d -123456789012345

Specify nature of costs

e Type of contract: (1) X individual policies (2) X group deferred annuity

(3) X other (specify) f If contract purchased, in whole or in part, to distribute benefits from a terminating plan check here X

7 Contracts With Unallocated Funds (Do not include portions of these contracts maintained in separate accounts)

a Type of contract: (1) X deposit administration (2) X immediate participation guarantee

(3) X guaranteed investment (4) X other

b Balance at the end of the previous year ................................................................................................................... 7b -123456789012345c Additions: (1) Contributions deposited during the year ................................... 7c(1) -123456789012345

(2) Dividends and credits ................................................................................. 7c(2) -123456789012345

(3) Interest credited during the year ................................................................. 7c(3) -123456789012345

(4) Transferred from separate account ............................................................ 7c(4) -123456789012345

(5) Other (specify below).................................................................................. 7c(5) -123456789012345

(6)Total additions ...................................................................................................................................................... 7c(6) -123456789012345 d Total of balance and additions (add b and c(6)). ....................................................................................................... 7d -123456789012345 e Deductions:

(1) Disbursed from fund to pay benefits or purchase annuities during year 7e(1) -123456789012345

(2) Administration charge made by carrier........................................................ 7e(2) -123456789012345

(3) Transferred to separate account ................................................................. 7e(3) -123456789012345

(4) Other (specify below)................................................................................... 7e(4) -123456789012345

(5) Total deductions ................................................................................................................................................... 7e(5) -123456789012345 f Balance at the end of the current year (subtract e(5) from d) ................................................................................... 7f -1234567890123451029693

1007626

22067

0

22067

X

1029693

Schedule A (Form 5500) 2010 Page 4

Part III Welfare Benefit Contract Information If more than one contract covers the same group of employees of the same employer(s) or members of the same employee organization(s), the information may be combined for reporting purposes if such contracts are experience-rated as a unit. Where contracts cover individual employees, the entire group of such individual contracts with each carrier may be treated as a unit for purposes of this report.

8 Benefit and contract type (check all applicable boxes) a X Health (other than dental or vision) b X Dental c X Vision d X Life insurance e X Temporary disability (accident and sickness) f X Long-term disability g X Supplemental unemployment h X Prescription drug i X Stop loss (large deductible) j X HMO contract k X PPO contract l X Indemnity contract m X Other (specify) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

ABCKEFGHI ABCDEFGHI ABCDEFGHI ABCDE 9 Experience-rated contracts:

a Premiums: (1) Amount received..................................................................... 9a(1) -123456789012345 (2) Increase (decrease) in amount due but unpaid ....................................... 9a(2) -123456789012345 (3) Increase (decrease) in unearned premium reserve................................. 9a(3) -123456789012345

(4) Earned ((1) + (2) - (3)) ...................................................................................................................................... 9a(4) -123456789012345 b Benefit charges (1) Claims paid ................................................................... 9b(1) -123456789012345 (2) Increase (decrease) in claim reserves..................................................... 9b(2) -123456789012345 (3) Incurred claims (add (1) and (2)) ...................................................................................................................... 9b(3) 123456789012345 (4) Claims charged................................................................................................................................................. 9b(4) 123456789012345 c Remainder of premium: (1) Retention charges (on an accrual basis) -- -123456789012345 (A) Commissions.................................................................................... 9c(1)(A) -123456789012345 (B) Administrative service or other fees ................................................. 9c(1)(B) -123456789012345 (C) Other specific acquisition costs........................................................ 9c(1)(C) -123456789012345 (D) Other expenses................................................................................ 9c(1)(D) -123456789012345 (E) Taxes................................................................................................ 9c(1)(E) -123456789012345 (F) Charges for risks or other contingencies .......................................... 9c(1)(F) -123456789012345 (G) Other retention charges ................................................................... 9c(1)(G) -123456789012345 (H) Total retention ........................................................................................................................................... 9c(1)(H) -123456789012345

(2) Dividends or retroactive rate refunds. (These amounts were X paid in cash, or X credited.) ..................... 9c(2) -123456789012345 d Status of policyholder reserves at end of year: (1) Amount held to provide benefits after retirement................... 9d(1) -123456789012345 (2) Claim reserves................................................................................................................................................. 9d(2) -123456789012345 (3) Other reserves ................................................................................................................................................. 9d(3) -123456789012345 e Dividends or retroactive rate refunds due. (Do not include amount entered in c(2).) .......................................... 9e -123456789012345

10 Nonexperience-rated contracts: a Total premiums or subscription charges paid to carrier ........................................................................................ 10a -123456789012345 b If the carrier, service, or other organization incurred any specific costs in connection with the acquisition or

retention of the contract or policy, other than reported in Part I, item 2 above, report amount. ............................ 10b -123456789012345Specify nature of costs

Part IV Provision of Information 11 Did the insurance company fail to provide any information necessary to complete Schedule A? ............. X Yes X No

12 If the answer to line 11 is “Yes,” specify the information not provided. ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE

0

0

X

0

SCHEDULE SB (Form 5500)




Single-Employer Defined Benefit Plan Actuarial Information

This schedule is required to be filed under section 104 of the Employee

Retirement Income Security Act of 1974 (ERISA) and section 6059 of the Internal Revenue Code (the Code).

File as an attachment to Form 5500 or 5500-SF.

OMB No. 1210-0110

2010



Round off amounts to nearest dollar. Caution: A penalty of $1,000 will be assessed for late filing of this report unless reasonable cause is established.


A Name of plan ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 or 5500-SF ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI


E Type of plan: X Single X Multiple-A X Multiple-B F Prior year plan size: X 100 or fewer X 101-500 X More than 500

Part I Basic Information

3 Funding target/participant count breakdown (1) Number of participants (2) Funding Target a For retired participants and beneficiaries receiving payment ............ 3a 12345678 -123456789012345

b For terminated vested participants .................................................... 3b 12345678 -123456789012345

c For active participants: (1) Non-vested benefits................................................................... 3c(1) -123456789012345

(2) Vested benefits.......................................................................... 3c(2) -123456789012345

(3) Total active ................................................................................ 3c(3) -123456789012345

d Total................................................................................................... 3d 12345678 -123456789012345

4 If the plan is at-risk, check the box and complete items (a) and (b) ...........................................X a Funding target disregarding prescribed at-risk assumptions .......................................................................... 4a -123456789012345

b Funding target reflecting at-risk assumptions, but disregarding transition rule for plans that have been at-risk for fewer than five consecutive years and disregarding loading factor ................................................ 4b -123456789012345

5 Effective interest rate .............................................................................................................................................. 5 123.12%

6 Target normal cost.................................................................................................................................................. 6 -123456789012345

Statement by Enrolled Actuary To the best of my knowledge, the information supplied in this schedule and accompanying schedules, statements and attachments, if any, is complete and accurate. Each prescribed assumption was applied in

accordance with applicable law and regulations. In my opinion, each other assumption is reasonable (taking into account the experience of the plan and reasonable expectations) and such other assumptions, in combination, offer my best estimate of anticipated experience under the plan.

SIGN HERE

Signature of actuary Date

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE YYYY-MM-DD

Type or print name of actuary Most recent enrollment number

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE 1234567

Firm name Telephone number (including area code) 123456789 ABCDEFGHI ABCDEFGHI ABCDE 123456789 ABCDEFGHI ABCDEFGHI ABCDE UK

1234567890

Address of the firm

If the actuary has not fully reflected any regulation or ruling promulgated under the statute in completing this schedule, check the box and see instructions

X

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 or 5500-SF. Schedule SB (Form 5500) 2010v.092308.1

1 Enter the valuation date: Month _________ Day _________ Year _________

2 Assets: a Market value.................................................................................................................................................... 2a -123456789012345

b Actuarial value................................................................................................................................................. 2b -123456789012345

30476277

JOHN F. KLEISER, FSA, EA

2010

1005519251045

73813143

371713

12/31/2010

6.70

180

604 37216565


OCTOBER THREE LLC

25343

5525 N. MACARTHUR BLVD., SUITE 600IRVING, TX 75038

261 30501620

01/01/2010

01

002

32833740

11-05278

X

68844830

214-390-2311


X

01

Schedule SB (Form 5500) 2010 Page 2-

Part II Beginning of year carryover and prefunding balances (a) Carryover balance (b) Prefunding balance 7 Balance at beginning of prior year after applicable adjustments (Item 13 from prior

year) ............................................................................................................................-123456789012345 -123456789012345

8 Portion used to offset prior year’s funding requirement (Item 35 from prior year) -123456789012345 -123456789012345

9 Amount remaining (Item 7 minus item 8)..................................................................... -123456789012345 -123456789012345

10 Interest on item 9 using prior year’s actual return of % ............................. -123456789012345 -123456789012345

11 Prior year’s excess contributions to be added to prefunding balance: a Excess contributions (Item 38 from prior year) ...................................................... -123456789012345

b Interest on (a) using prior year’s effective rate of % ............................ -123456789012345

c Total available at beginning of current plan year to add to prefunding balance ........... -123456789012345

d Portion of (c) to be added to prefunding balance................................................... -123456789012345

12 Reduction in balances due to elections or deemed elections...................................... -123456789012345 -123456789012345

13 Balance at beginning of current year (item 9 + item 10 + item 11d – item 12) ............ -123456789012345 -123456789012345

Part III Funding percentages 14 Funding target attainment percentage................................................................................................................................................................. 14 123.12%

15 Adjusted funding target attainment percentage...................................................................................................................................... 15 123.12%

16 Prior year’s funding percentage for purposes of determining whether carryover/prefunding balances may be used to reduce current year’s funding requirement......................................................................................................................................................... 16 123.12%

17 If the current value of the assets of the plan is less than 70 percent of the funding target, enter such percentage............................... 17 123.12%

Part IV Contributions and liquidity shortfalls 18 Contributions made to the plan for the plan year by employer(s) and employees:

YYYY-MM-DD 12345678901234 12345678901234 YYYY-MM-DD 12345678901234 123456789012345-





YYYY-MM-DD 12345678901234 12345678901234

Totals ► 18(b) 18(c)

Liquidity shortfall as of end of Quarter of this plan year (1) 1st (2) 2nd (3) 3rd (4) 4th

-123456789012345 -123456789012345 -123456789012345 -123456789012345

(a) Date (MM-DD-YYYY)

(b) Amount paid by employer(s)

(c) Amount paid by employees

(a) Date (MM-DD-YYYY)

(b) Amount paid by employer(s)

(c) Amount paid by employees

19 Discounted employer contributions – see instructions for small plan with a valuation date after the beginning of the year: a Contributions allocated toward unpaid minimum required contribution from prior years........................................ 19a -123456789012345

b Contributions made to avoid restrictions adjusted to valuation date ...................................................................... 19b -123456789012345

c Contributions allocated toward minimum required contribution for current year adjusted to valuation date..................... 19c -123456789012345

20 Quarterly contributions and liquidity shortfalls:

a Did the plan have a “funding shortfall” for the prior year? .............................................................................................................................X Yes X No

b If 20a is “Yes,” were required quarterly installments for the current year made in a timely manner? ...........................................................X Yes X No

c If 20a is “Yes,” see instructions and complete the following table as applicable:

09/15/2011

1528571

10/15/2010

01/14/2011

07/15/2010

X

71.88

0

4456732

0 0

3202057

273896

0

71.88

80.69

0

3819158

0

0

0

0

810000

0

810000

2099158

0

8.14

100000

0

0

X

0

0

1

21.83

1254675

0

3503216

0

0

0

0

0

0

Schedule SB (Form 5500) 2010 Page 3

Part V Assumptions used to determine funding target and target normal cost 21 Discount rate:

a Segment rates: 1st segment: 123.12_%

2nd segment: 123.12_%

3rd segment: 123.12 % X N/A, full yield curve used

b Applicable month (enter code) .......................................................................................................................... 21b 1

22 Weighted average retirement age .......................................................................................................................... 22 12

23 Mortality table(s) (see instructions) X Prescribed - combined X Prescribed - separate X Substitute

Part VI Miscellaneous items 24 Has a change been made in the non-prescribed actuarial assumptions for the current plan year? If “Yes,” see instructions regarding required attachment. ........................................................................................................................................................................................................X Yes X No

25 Has a method change been made for the current plan year? If “Yes,” see instructions regarding required attachment. ................................X Yes X No

26 Is the plan required to provide a Schedule of Active Participants? If “Yes,” see instructions regarding required attachment..........................X Yes X No

27 If the plan is eligible for (and is using) alternative funding rules, enter applicable code and see instructions regarding attachment.............................................................................................................................................. 27

Part VII Reconciliation of unpaid minimum required contributions for prior years 28 Unpaid minimum required contribution for all prior years ....................................................................................... 28 -123456789012345

29 Discounted employer contributions allocated toward unpaid minimum required contributions from prior years (item 19a)................................................................................................................................................................ 29 -123456789012345

30 Remaining amount of unpaid minimum required contributions (item 28 minus item 29)........................................ 30 -123456789012345

Part VIII Minimum required contribution for current year 31 Target normal cost, adjusted, if applicable (see instructions)................................................................................. 31 -123456789012345

32 Amortization installments: Outstanding Balance Installment

a Net shortfall amortization installment .......................................................................... -123456789012345 -123456789012345

b Waiver amortization installment .................................................................................. -123456789012345 -123456789012345

33 If a waiver has been approved for this plan year, enter the date of the ruling letter granting the approval (Month _________ Day _________ Year _________ )_and the waived amount ........................................... 33

-123456789012345

34 Total funding requirement before reflecting carryover/prefunding balances (item 31 + item 32a + item 32b – item 33)................................................................................................................................................................... 34 -123456789012345

Carryover balance Prefunding balance Total balance

35 Balances used to offset funding requirement ........ -123456789012345 -123456789012345 -123456789012345

36 Additional cash requirement (item 34 minus item 35)............................................................................................. 36 -123456789012345

37 Contributions allocated toward minimum required contribution for current year adjusted to valuation date (Item 19c)................................................................................................................................................................ 37 -123456789012345

38 Interest-adjusted excess contributions for current year (see instructions).............................................................. 38 -123456789012345

39 Unpaid minimum required contribution for current year (excess, if any, of item 36 over item 37).......................... 39 -123456789012345

40 Unpaid minimum required contribution for all years ............................................................................................... 40 -123456789012345

X

3503216

66

X

5.03

X

3503216

1528571

5031787

6.73

24245276

X

371713

0

0

0

4660074

0

0

0

0

4

1528571

0

6.82

0

SCHEDULE C (Form 5500)




Service Provider Information


�� File as an attachment to Form 5500.

OMB No. 1210-0110

2010

This Form is Open to Public Inspection.


B Three-digit

plan number (PN) � 001

A Name of plan ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 ABCDEFGHI


Part I Service Provider Information (see instructions) You must complete this Part, in accordance with the instructions, to report the information required for each person who received, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of monetary value) in connection with services rendered to the plan or the person's position with the plan during the plan year. If a person received only eligible indirect compensation for which the plan received the required disclosures, you are required to answer line 1 but are not required to include that person when completing the remainder of this Part.

1 Information on Persons Receiving Only Eligible Indirect Compensation a Check "Yes" or "No" to indicate whether you are excluding a person from the remainder of this Part because they received only eligible indirect compensation for which the plan received the required disclosures (see instructions for definitions and conditions).. . . . . . . . . . . . . . . X Yes X No b If you answered line 1a “Yes,” enter the name and EIN or address of each person providing the required disclosures for the service providers who received only eligible indirect compensation. Complete as many entries as needed (see instructions).

(b) Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation

(b) Enter name and EIN or address of person who provided you disclosure on eligible indirect compensation



For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 Schedule C (Form 5500) 2010 v.092308.1

DEWEY & LEBOEUF LLP

15350 SW SEQUOIA PARKWAYSUITE 250PORTLAND, OR 97224

360 MADISON AVENUE20TH FLOORNEW YORK, NY 10017

002

BARLOW PARTNERS, INC

01/01/2010

X

THE ARCHSTONE PARTNERSHIPS

ANCHORAGE CAPITAL GROUP LLC

13-3744242

13-5608594

12/31/2010

COMMON SENSE PARTNERS BPI, LTD

98-0418058


Schedule C (Form 5500) 2010 Page 2-









TWO SOUND VIEW DRIVETHIRD FLOORGREENWICH, CT 06830

DAVIDSON KEMPNER ADVISERS, INC.

EVANSTON CAPITAL MANAGEMENT, LLC

DAVIDSON KEMPNER CAPITAL MANAGEMENT

THE FORESTER CAPITAL, LLC

TACONIC CAPITAL ADVISORS, LP

1

20-5826144

98-0464288

13-4021240

13-3594751

WELLINGTON MANAGEMENT COMPANY, LLP

04-2683227

Schedule C (Form 5500) 2010 Page 3

2. Information on Other Service Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered “yes” to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions).

(a) Enter name and EIN or address (see instructions)

(b) Service Code(s)

(c) Relationship to

employer, employee organization, or

person known to be a party-in-interest

(d) Enter direct

compensation paid by the plan. If none,

enter -0-.

(e) Did service provider

receive indirect compensation? (sources other than plan or plan

sponsor)

(f) Did indirect compensation

include eligible indirect compensation, for which the plan received the required

disclosures?

(g) Enter total indirect

compensation received by service provider excluding

eligible indirect compensation for which you answered “Yes” to element

(f). If none, enter -0-.

(h) Did the service

provider give you a formula instead of

an amount or estimated amount?

ABCDEFGHI ABCDEFGHI ABCD

123456789012345

Yes X No X Yes X No X

123456789012345 Yes X No X


(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345


123456789012345 Yes X No X


(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345 Yes X No X Yes X No X

Yes X No X

67448

40571

31859

PRIME BUCHHOLZ & ASSOCIATES

WACHOVIA/WELLS FARGO

X

X

X

22-1147033

NONE

27-1175392

NONE

02-0426421

NONE

OCTOBER THREE, LLC

11 50

27 50 51

18 21 50



(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345


Yes X No X


(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345


Yes X No X


(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345 Yes X No X Yes X No X

Yes X No X

12000

0

14196

12618

X

XX

X

13-1639826

NONE

NONE

1

NONE

71-0930784

13-5521910

X

NEUBERGER BERMAN, LLC

EISNERAMPER, LLP

J.P.MORGAN

28 50 51

10 50

11 50



(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345


Yes X No X


(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345


Yes X No X


(b) Service Code(s)

(c) Relationship to



(d) Enter direct


enter -0-.



sponsor)



disclosures?





(h) Did the service




123456789012345 Yes X No X Yes X No X

Yes X No X

05823

200 PARK AVENUENEW YORK, NY 10166

X

NONE

2

X

BARCLAYS BANK PLC

X28 50 51


Part I Service Provider Information (continued) 3 If you reported on line 2 receipt of indirect compensation, other than eligible indirect compensation, by a service provider, and the service provider is a fiduciary

or provides contract administrator, consulting, custodial, investment advisory, investment management, broker, or recordkeeping services, answer the following questions for (a) each source from whom the service provider received $1,000 or more in indirect compensation and (b) each source for whom the service provider gave you a formula used to determine the indirect compensation instead of an amount or estimated amount of the indirect compensation. Complete as many entries as needed to report the required information for each source.

(a) Enter service provider name as it appears on line 2 (b) Service Codes (see instructions)

(c) Enter amount of indirect compensation

(d) Enter name and EIN (address) of source of indirect compensation (e) Describe the indirect compensation, including any formula used to determine the service provider’s eligibility

for or the amount of the indirect compensation.









1


Part II Service Providers Who Fail or Refuse to Provide Information

4 Provide, to the extent possible, the following information for each service provider who failed or refused to provide the information necessary to complete this Schedule.

(a) Enter name and EIN or address of service provider (see instructions)

(b) Nature of Service Code(s)

(c) Describe the information that the service provider failed or refused to provide

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 1234567890

10 11 12 13

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE





10 11 12 13






10 11 12 13






10 11 12 13






10 11 12 13





ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 1234567890

1


a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN: 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD

e Telephone: 1234567890 d Address: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD

Explanation: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI







a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN; 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD



a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN; 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD



Part III Termination Information on Accountants and Enrolled Actuaries (see instructions) (complete as many entries as needed)

1

SCHEDULE D (Form 5500)


Department of Labor

Employee Benefits Security Administration

DFE/Participating Plan Information



OMB No. 1210-0110

2010




A Name of plan ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan or DFE sponsor’s name as shown on line 2a of Form 5500 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI


Part I Information on interests in MTIAs, CCTs, PSAs, and 103-12 IEs (to be completed by plans and DFEs) (Complete as many entries as needed to report all interests in DFEs)

a Name of MTIA, CCT, PSA, or 103-12 IE: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD

b Name of sponsor of entity listed in (a): ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

c EIN-PN 123456789-123 d Entity

code 1 e Dollar value of interest in MTIA, CCT, PSA, or

103-12 IE at end of year (see instructions) -123456789012345






























103-12 IE at end of year (see instructions) -123456789012345 For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule D (Form 5500) 2010

v.092308.1

3921101E

12/31/2010

THE BARLOW PARTNERS GROUP TRUST


THE BARLOW PARTNERS GROUP TRUST

01/01/2010

002

36-3653202-001


Schedule D (Form 5500) 2010 Page 2-



















































1

Schedule D (Form 5500) 2010 Page 3-

6

Part II Information on Participating Plans (to be completed by DFEs) (Complete as many entries as needed to report all participating plans)

a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

b Name of plan sponsor

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123




c EIN-PN 123456789-123

1

SCHEDULE H (Form 5500)




Financial Information

This schedule is required to be filed under section 104 of the Employee Retirement Income Security Act of 1974 (ERISA), and section 6058(a) of the

Internal Revenue Code (the Code).


OMB No. 1210-0110

2010




A Name of plan ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI


Part I Asset and Liability Statement 1 Current value of plan assets and liabilities at the beginning and end of the plan year. Combine the value of plan assets held in more than one trust. Report

the value of the plan’s interest in a commingled fund containing the assets of more than one plan on a line-by-line basis unless the value is reportable on lines 1c(9) through 1c(14). Do not enter the value of that portion of an insurance contract which guarantees, during this plan year, to pay a specific dollar benefit at a future date. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and 103-12 IEs do not complete lines 1b(1), 1b(2), 1c(8), 1g, 1h, and 1i. CCTs, PSAs, and 103-12 IEs also do not complete lines 1d and 1e. See instructions.

Assets (a) Beginning of Year (b) End of Year a Total noninterest-bearing cash ....................................................................... 1a -123456789012345 -123456789012345

b Receivables (less allowance for doubtful accounts):

(1) Employer contributions ........................................................................... 1b(1) -123456789012345 -123456789012345

(2) Participant contributions ......................................................................... 1b(2) -123456789012345 -123456789012345

(3) Other....................................................................................................... 1b(3) -123456789012345 -123456789012345

c General investments: (1) Interest-bearing cash (include money market accounts & certificates

of deposit) ............................................................................................. 1c(1) -123456789012345 -123456789012345

(2) U.S. Government securities.................................................................... 1c(2) -123456789012345 -123456789012345

(3) Corporate debt instruments (other than employer securities):

(A) Preferred .......................................................................................... 1c(3)(A) -123456789012345 -123456789012345

(B) All other............................................................................................ 1c(3)(B) -123456789012345 -123456789012345

(4) Corporate stocks (other than employer securities):

(A) Preferred .......................................................................................... 1c(4)(A) -123456789012345 -123456789012345

(B) Common .......................................................................................... 1c(4)(B) -123456789012345 -123456789012345

(5) Partnership/joint venture interests .......................................................... 1c(5) -123456789012345 -123456789012345

(6) Real estate (other than employer real property) ..................................... 1c(6) -123456789012345 -123456789012345

(7) Loans (other than to participants) ........................................................... 1c(7) -123456789012345 -123456789012345

(8) Participant loans ..................................................................................... 1c(8) -123456789012345 -123456789012345

(9) Value of interest in common/collective trusts.......................................... 1c(9) -123456789012345 -123456789012345

(10) Value of interest in pooled separate accounts........................................ 1c(10) -123456789012345 -123456789012345

(11) Value of interest in master trust investment accounts ............................ 1c(11) -123456789012345 -123456789012345

(12) Value of interest in 103-12 investment entities ....................................... 1c(12) -123456789012345 -123456789012345(13) Value of interest in registered investment companies (e.g., mutual funds)...................................................................................... 1c(13) -123456789012345 -123456789012345

(14) Value of funds held in insurance company general account (unallocated contracts)................................................................................................ 1c(14) -123456789012345 -123456789012345

(15) Other ....................................................................................................... 1c(15) -123456789012345 -123456789012345

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 Schedule H (Form 5500) 2010 v.092308.1

0

1647690

0

1029693

1141

12/31/2010

3463943

1000000

53394196

2909158


0

0

3921101

01/01/2010

43339234

22275610

1331

2012340

330603

002

8641651


Schedule H (Form 5500) 2010 Page 2

1d Employer-related investments: (a) Beginning of Year (b) End of Year (1) Employer securities .................................................................................... 1d(1) -123456789012345 -123456789012345

(2) Employer real property ............................................................................... 1d(2) -123456789012345 -123456789012345

1e Buildings and other property used in plan operation......................................... 1e -123456789012345 -123456789012345

1f Total assets (add all amounts in lines 1a through 1e) ...................................... 1f -123456789012345 -123456789012345

Liabilities

1g Benefit claims payable ...................................................................................... 1g -123456789012345 -123456789012345

1h Operating payables ........................................................................................... 1h -123456789012345 -123456789012345

1i Acquisition indebtedness .................................................................................. 1i -123456789012345 -123456789012345

1j Other liabilities................................................................................................... 1j -123456789012345 -123456789012345

1k Total liabilities (add all amounts in lines 1g through1j) ..................................... 1k -123456789012345 -123456789012345

Net Assets

1l Net assets (subtract line 1k from line 1f)........................................................... 1l -123456789012345 -123456789012345

Part II Income and Expense Statement 2 Plan income, expenses, and changes in net assets for the year. Include all income and expenses of the plan, including any trust(s) or separately maintained

fund(s) and any payments/receipts to/from insurance carriers. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and 103-12 IEs do not complete lines 2a, 2b(1)(E), 2e, 2f, and 2g.

Income (a) Amount (b) Total a Contributions:

(1) Received or receivable in cash from: (A) Employers.................................. 2a(1)(A) -123456789012345

(B) Participants ......................................................................................... 2a(1)(B) -123456789012345

(C) Others (including rollovers)................................................................. 2a(1)(C) -123456789012345

(2) Noncash contributions ................................................................................ 2a(2) -123456789012345

(3) Total contributions. Add lines 2a(1)(A), (B), (C), and line 2a(2) ................. 2a(3) -123456789012345

b Earnings on investments:

(1) Interest:

(A) Interest-bearing cash (including money market accounts and certificates of deposit) ......................................................................... 2b(1)(A) -123456789012345

(B) U.S. Government securities ................................................................ 2b(1)(B) -123456789012345

(C) Corporate debt instruments ................................................................ 2b(1)(C) -123456789012345

(D) Loans (other than to participants) ....................................................... 2b(1)(D) -123456789012345

(E) Participant loans ................................................................................. 2b(1)(E) -123456789012345

(F) Other ................................................................................................... 2b(1)(F) -123456789012345

(G) Total interest. Add lines 2b(1)(A) through (F) ..................................... 2b(1)(G) -123456789012345

(2) Dividends: (A) Preferred stock.................................................................... 2b(2)(A) -123456789012345

(B) Common stock .................................................................................... 2b(2)(B) -123456789012345

(C) Registered investment company shares (e.g. mutual funds).............. 2b(2)(C)

(D) Total dividends. Add lines 2b(2)(A), (B), and (C) 2b(2)(D) -123456789012345

(3) Rents........................................................................................................... 2b(3) -123456789012345

(4) Net gain (loss) on sale of assets: (A) Aggregate proceeds ....................... 2b(4)(A) -123456789012345

(B) Aggregate carrying amount (see instructions) .................................... 2b(4)(B) -123456789012345

(C) Subtract line 2b(4)(B) from line 2b(4)(A) and enter result .................. 2b(4)(C) -123456789012345

2120959

75060496

69691

31982

75123627

17088

254756

271844

2101036

2642

62837

3819158

0

30855

68844064

72333

68771731

63131

3819158

19923

63131

Schedule H (Form 5500) 2010 Page 3

(a) Amount (b) Total 2b (5) Unrealized appreciation (depreciation) of assets: (A) Real estate......................... 2b(5)(A) -123456789012345

(B) Other ................................................................................................... 2b(5)(B) -123456789012345

(C) Total unrealized appreciation of assets. Add lines 2b(5)(A) and (B).................................................................. 2b(5)(C) -123456789012345

(6) Net investment gain (loss) from common/collective trusts .......................... 2b(6) -123456789012345

(7) Net investment gain (loss) from pooled separate accounts........................ 2b(7) -123456789012345

(8) Net investment gain (loss) from master trust investment accounts ............ 2b(8) -123456789012345

(9) Net investment gain (loss) from 103-12 investment entities ....................... 2b(9) -123456789012345(10) Net investment gain (loss) from registered investment

companies (e.g., mutual funds)................................................................... 2b(10) -123456789012345

c Other income..................................................................................................... 2c -123456789012345

d Total income. Add all income amounts in column (b) and enter total...................... 2d -123456789012345

Expenses

e Benefit payment and payments to provide benefits:

(1) Directly to participants or beneficiaries, including direct rollovers .............. 2e(1) -123456789012345

(2) To insurance carriers for the provision of benefits ...................................... 2e(2) -123456789012345

(3) Other ........................................................................................................... 2e(3) -123456789012345

(4) Total benefit payments. Add lines 2e(1) through (3)................................... 2e(4) -123456789012345

f Corrective distributions (see instructions) ......................................................... 2f -123456789012345

g Certain deemed distributions of participant loans (see instructions)................. 2g -123456789012345

h Interest expense................................................................................................ 2h -123456789012345

i Administrative expenses: (1) Professional fees ............................................... 2i(1) -123456789012345

(2) Contract administrator fees......................................................................... 2i(2) -123456789012345

(3) Investment advisory and management fees ............................................... 2i(3) -123456789012345

(4) Other ........................................................................................................... 2i(4) -123456789012345

(5) Total administrative expenses. Add lines 2i(1) through (4)......................... 2i(5) -123456789012345

j Total expenses. Add all expense amounts in column (b) and enter total......... 2j -123456789012345

Net Income and Reconciliation

k Net income (loss). Subtract line 2j from line 2d............................................................. 2k -123456789012345

l Transfers of assets:

(1) To this plan.................................................................................................. 2l(1) -123456789012345

(2) From this plan ............................................................................................. 2l(2) -123456789012345

Part III Accountant’s Opinion 3 Complete lines 3a through 3c if the opinion of an independent qualified public accountant is attached to this Form 5500. Complete line 3d if an opinion is not

attached. a The attached opinion of an independent qualified public accountant for this plan is (see instructions):

(1) X Unqualified (2) X Qualified (3) X Disclaimer (4) X Adverse b Did the accountant perform a limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)? X Yes X No c Enter the name and EIN of the accountant (or accounting firm) below:

(1) Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD (2) EIN: 123456789

d The opinion of an independent qualified public accountant is not attached because: (1) X This form is filed for a CCT, PSA, or MTIA. (2) X It will be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50.

1530520

3538419

6610478

58055

X

85889

40571

3666

3722974

EISNERAMPER,LLP

10333452

184555

X

457158

1530520

4168346

321713

13-1639826

3538419

40

Schedule H (Form 5500) 2010 Page 4-

Part IV Compliance Questions 4 CCTs and PSAs do not complete Part IV. MTIAs, 103-12 IEs, and GIAs do not complete 4a, 4e, 4f, 4g, 4h, 4k, 4m, 4n, or 5.

103-12 IEs also do not complete 4j and 4l. MTIAs also do not complete 4l. During the plan year: Yes No Amount

a Was there a failure to transmit to the plan any participant contributions within the time

period described in 29 CFR 2510.3-102? Continue to answer “Yes” for any prior year failures until fully corrected. (See instructions and DOL’s Voluntary Fiduciary Correction Program.) ...... 4a -123456789012345

b Were any loans by the plan or fixed income obligations due the plan in default as of the

close of the plan year or classified during the year as uncollectible? Disregard participant loans secured by participant’s account balance. (Attach Schedule G (Form 5500) Part I if “Yes” is checked.)...................................................................................................................................... 4b -123456789012345

c Were any leases to which the plan was a party in default or classified during the year as uncollectible? (Attach Schedule G (Form 5500) Part II if “Yes” is checked.) .............................. 4c -123456789012345

d Were there any nonexempt transactions with any party-in-interest? (Do not include transactions reported on line 4a. Attach Schedule G (Form 5500) Part III if “Yes” is checked.)...................................................................................................................................... 4d -123456789012345

e Was this plan covered by a fidelity bond?.................................................................................... 4e -123456789012345 f Did the plan have a loss, whether or not reimbursed by the plan’s fidelity bond, that was caused

by fraud or dishonesty? ............................................................................................................... 4f -123456789012345 g Did the plan hold any assets whose current value was neither readily determinable on an

established market nor set by an independent third party appraiser? ......................................... 4g -123456789012345

h Did the plan receive any noncash contributions whose value was neither readily determinable on an established market nor set by an independent third party appraiser? ......... 4h -123456789012345

i Did the plan have assets held for investment? (Attach schedule(s) of assets if “Yes” is checked, and see instructions for format requirements.)............................................................................. 4i

j Were any plan transactions or series of transactions in excess of 5% of the current value of plan assets? (Attach schedule of transactions if “Yes” is checked, and see instructions for format requirements.).................................................................................... 4j

k Were all the plan assets either distributed to participants or beneficiaries, transferred to another plan, or brought under the control of the PBGC?......................................................................... 4k

l Has the plan failed to provide any benefit when due under the plan? ......................................... 4l -123456789012345 m If this is an individual account plan, was there a blackout period? (See instructions and 29 CFR

2520.101-3.)................................................................................................................................. 4m n If 4m was answered “Yes,” check the “Yes” box if you either provided the required notice or one

of the exceptions to providing the notice applied under 29 CFR 2520.101-3. ............................. 4n

5a Has a resolution to terminate the plan been adopted during the plan year or any prior plan year? If yes, enter the amount of any plan assets that reverted to the employer this year ............................. X Yes X No Amount: -123456789012345

5b If, during this plan year, any assets or liabilities were transferred from this plan to another plan(s), identify the plan(s) to which assets or liabilities were transferred. (See instructions.)

5b(1) Name of plan(s) 5b(2) EIN(s) 5b(3) PN(s) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

123456789 123

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

123456789 123


123456789 123


123456789 123

X

X

X

X

X

X

X

X

20000000

X

1

X

X

X

X

X

SCHEDULE R (Form 5500)




Retirement Plan Information

This schedule is required to be filed under section 104 and 4065 of the Employee Retirement Income Security Act of 1974 (ERISA) and section

6058(a) of the Internal Revenue Code (the Code).


OMB No. 1210-0110

2010


For calendar plan year 2010 or fiscal plan year beginning and ending B Three-digit

plan number (PN) 001

A Name of plan ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI


Part I Distributions

1 Total value of distributions paid in property other than in cash or the forms of property specified in the instructions.............................................................................................................................................................. 1 -123456789012345

Part II Funding Information (If the plan is not subject to the minimum funding requirements of section of 412 of the Internal Revenue Code or ERISA section 302, skip this Part)

If you completed line 5, complete lines 3, 9, and 10 of Schedule MB and do not complete the remainder of this schedule.

If you completed line 6c, skip lines 8 and 9. 7 Will the minimum funding amount reported on line 6c be met by the funding deadline? ......................................

X Yes X No X N/A

8 If a change in actuarial cost method was made for this plan year pursuant to a revenue procedure providing automatic approval for the change or a class ruling letter, does the plan sponsor or plan administrator agree with the change?.................................................................................................................................................... X Yes X No X N/A

Part III Amendments 9 If this is a defined benefit pension plan, were any amendments adopted during this plan

year that increased or decreased the value of benefits? If yes, check the appropriate box(es). If no, check the “No” box...................................................................................... X Increase X Decrease X Both X No

Part IV ESOPs (see instructions). If this is not a plan described under Section 409(a) or 4975(e)(7) of the Internal Revenue Code, skip this Part.

10 Were unallocated employer securities or proceeds from the sale of unallocated securities used to repay any exempt loan?.............. X Yes X No

11 a Does the ESOP hold any preferred stock? .................................................................................................................................... X Yes X No

b If the ESOP has an outstanding exempt loan with the employer as lender, is such loan part of a “back-to-back” loan? (See instructions for definition of “back-to-back” loan.) ..................................................................................................................

X Yes X No

12 Does the ESOP hold any stock that is not readily tradable on an established securities market? ........................................................ X Yes X NoFor Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule R (Form 5500) 2010

v.092308.1

All references to distributions relate only to payments of benefits during the plan year.

2 Enter the EIN(s) of payor(s) who paid benefits on behalf of the plan to participants or beneficiaries during the year (if more than two, enter EINs of the two payors who paid the greatest dollar amounts of benefits):

EIN(s): _______________________________ _______________________________

Profit-sharing plans, ESOPs, and stock bonus plans, skip line 3.

3 Number of participants (living or deceased) whose benefits were distributed in a single sum, during the plan year. .......................................................................................................................................................................... 3 12345678

4 Is the plan administrator making an election under Code section 412(d)(2) or ERISA section 302(d)(2)?......................... X Yes X No X N/A

If the plan is a defined benefit plan, go to line 8.

5 If a waiver of the minimum funding standard for a prior year is being amortized in this plan year, see instructions and enter the date of the ruling letter granting the waiver. Date: Month _________ Day _________ Year _________

6 a Enter the minimum required contribution for this plan year ................................................................................ 6a -123456789012345

b Enter the amount contributed by the employer to the plan for this plan year ..................................................... 6b -123456789012345

c Subtract the amount in line 6b from the amount in line 6a. Enter the result (enter a minus sign to the left of a negative amount).......................................................................................... 6c -123456789012345

X

0

12/31/2010

X

13-5608594

X

DEWEY & LEBOEUF LLP

01/01/2010

42-0127290

3

002DEWEY & LEBOEUF LLP PENSION PLAN

Schedule R (Form 5500) 2010 Page 2-

Part V Additional Information for Multiemployer Defined Benefit Pension Plans 13 Enter the following information for each employer that contributed more than 5% of total contributions to the plan during the plan year (measured in

dollars). See instructions. Complete as many entries as needed to report all applicable employers. a Name of contributing employer

b EIN c Dollar amount contributed by employer

d Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______

e Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise, complete items 13e(1) and 13e(2).) (1) Contribution rate (in dollars and cents) _____________ (2) Base unit measure: X Hourly X Weekly X Unit of production X Other (specify):

a Name of contributing employer

b EIN c Dollar amount contributed by employer d Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X

and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month _______ Day _______ Year _______


a Name of contributing employer

b EIN c Dollar amount contributed by employer d Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X



a Name of contributing employer b EIN c Dollar amount contributed by employer d Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X









1

Schedule R (Form 5500) 2010 Page 3

14 Enter the number of participants on whose behalf no contributions were made by an employer as an employer of the

participant for: a The current year ................................................................................................................................................... 14a 123456789012345

b The plan year immediately preceding the current plan year................................................................................. 14b 123456789012345

c The second preceding plan year .......................................................................................................................... 14c 123456789012345

15 Enter the ratio of the number of participants under the plan on whose behalf no employer had an obligation to make an employer contribution during the current plan year to:

a The corresponding number for the plan year immediately preceding the current plan year ................................ 15a 123456789012345

b The corresponding number for the second preceding plan year .......................................................................... 15b 123456789012345

16 Information with respect to any employers who withdrew from the plan during the preceding plan year: a Enter the number of employers who withdrew during the preceding plan year ................................................. 16a 123456789012345

b If item 16a is greater than 0, enter the aggregate amount of withdrawal liability assessed or estimated to be assessed against such withdrawn employers ......................................................................................................

16b 123456789012345

17 If assets and liabilities from another plan have been transferred to or merged with this plan during the plan year, check box and see instructions regarding supplemental information to be included as an attachment. .......................................................................................................................X

Part VI Additional Information for Single-Employer and Multiemployer Defined Benefit Pension Plans 18 If any liabilities to participants or their beneficiaries under the plan as of the end of the plan year consist (in whole or in part) of liabilities to such participants

and beneficiaries under two or more pension plans as of immediately before such plan year, check box and see instructions regarding supplemental information to be included as an attachment ............................................................................................................................................................................X

19 If the total number of participants is 1,000 or more, complete items (a) through (c) a Enter the percentage of plan assets held as:

Stock: _____% Investment-Grade Debt: _____% High-Yield Debt: _____% Real Estate: _____% Other: _____% b Provide the average duration of the combined investment-grade and high-yield debt:

X 0-3 years X 3-6 years X 6-9 years X 9-12 years X 12-15 years X 15-18 years X 18-21 years X 21 years or more c What duration measure was used to calculate item 19(b)?

X Effective duration X Macaulay duration X Modified duration X Other (specify):

51.9 0.09.2

X

X

35.03.9

F I N A N C I A L S T A T E M E N T S A N D S U P P L E M E N T A L S C H E D U L E S

Dewey & LeBoeuf LLPPension PlanYears Ended December 31, 2010 and 2009With Independent Auditors' Report

US1 7649380.4

Dewey & LeBoeuf LLP Pension PlanFinancial Statements and Supplemental SchedulesYears Ended December 31, 2010 and 2009

Contents

Report of Independent Auditors..................................................................................................1-2

Financial Statements

Statements of Net Assets Available for Benefits ........................................................................... 3Statements of Changes in Net Assets Available for Benefits

Years Ended December 31, 2010 and 2009………...…………………...……………...............4Notes to Financial Statements...................................................................................................5-19

Supplemental Schedules*

Schedule H, Line 4i – Schedule of Assets (Held at End of Year) ..........................................20-22Schedule H, Line 4j – Schedule of Reportable Transactions………..…………………………..23

*Other schedules required by Section 2520.103-10 of the Department of Labor’s Rules andRegulations for Reporting and Disclosure under the Employee Retirement Income Security Actof 1974 (ERISA) have been omitted because they are not applicable.

INDEPENDENT AUDITORS' REPORT To the Retirement/Investment Committee and Participants of Dewey & LeBoeuf LLP Pension Plan We have audited the accompanying statements of net assets available for benefits of Dewey & LeBoeuf LLP Pension Plan (the "Plan") as of December 31, 2010 and 2009, and the related statements of changes in net assets available for benefits for the years then ended. These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plan's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, information regarding the Plan's financial status as of December 31, 2010 and 2009, and changes therein for the years then ended, in conformity with accounting principles generally accepted in the United States of America. Our audits were performed for the purpose of forming an opinion on the financial statements taken as a whole. The supplemental schedule of assets (held at end of year) and schedule of reportable transactions as of and for the year ended December 31, 2010 are presented for the purpose of additional analysis and are not a required part of the basic financial statements, but are supplementary information required by the U.S. Department of Labor's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. The supplemental schedules are the responsibility of the Plan's management. The supplemental schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

Bridgewater, New Jersey October 13, 2011

Dewey & LeBoeuf LLP Pension PlanStatements of Net Assets Available for BenefitsDecember 31, 2010 and 2009

The accompanying notes are an integral part of these financial statements.

3

December 31, 2010 December 31, 2009AssetsInvestments, at fair value:Common stock 1,647,690$ 330,603$Guaranteed investment contracts 1,029,693 2,012,340Other investments: hedge funds 26,196,711 12,105,594Mutual funds 43,339,234 53,394,196Total investments, at fair value 72,213,328 67,842,733Cash - 1,000,000Accrued investment income 1,141 1,331Contribution Receivable 2,909,158 -

LiabilitiesAccrued plan expenses (63,131) (69,691)Due to broker - (2,642)Net assets available for benefits 75,060,496$ 68,771,731$

Dewey & LeBoeuf LLP Pension PlanStatements of Changes in Net Assets Available for BenefitsYears Ended December 31, 2010 and 2009

The accompanying notes are an integral part of these financial statements.

4

2010 2009Additions (deductions) to net assets attributed toInterest and dividend income 334,681$ 533,815$Contributions 3,819,158 -Net realized/unrealized appreciation in fair value of investment 6,179,613 12,047,326Benefits paid (3,538,419) (2,675,414)Administrative expenses (506,268) (383,633)Net increase 6,288,765 9,522,094Net assets available for benefitsBeginning of the year 68,771,731 59,249,637End of the year 75,060,496$ 68,771,731$

Dewey & LeBoeuf LLP Pension PlanNotes to Financial StatementsDecember 31, 2010 and 2009

5

1.) Description of Plan

The following description of the Dewey & LeBoeuf LLP Pension Plan (the "Plan") isintended to provide a general summary of its principal provisions. Participants should referto the Plan document for more complete information.

General

The Plan is a defined benefit pension plan covering partners, eligible salaried employeesbased in the United States in a non-legal or paralegal position, and certain other designatedemployees. Effective December 31, 2006, the Plan was frozen. As a result, no person maybecome a participant in the Plan and all benefit accruals have ceased. The Plan wasamended and restated effective January 1, 2010.

The Plan Administrator is the Retirement / Investment Committee. The trustee of the Planis Wells Fargo Bank, N.A.

Benefit Formula

The benefit payable upon normal retirement date (generally age 65), unless an optionalform of payment is selected, is a life annuity for 5 years guaranteed, based on years ofcovered employment as a participant in an annual amount equal to:

(1) For employees (other than the Executive Director of the Firm on December 31, 2006and certain other designated employees):

a. For each plan year of covered employment from September 30, 1989 to December31, 2006, 1.2 percent of total compensation;

b. For each plan year (or calendar year) of covered employment after 1983 andbefore October 1, 1989, (A) 2.558 percent of total compensation in excess of theSocial Security wage base, and (B) 1.2 percent of such compensation not in excessof the Social Security wage base; and

c. For each calendar year of covered employment prior to 1984, (A) 2.0 percent ofbase salary in excess of the Social Security wage base, and (B) 1.2 percent of basesalary not in excess of the Social Security wage base.

(2) For partners (which term includes the Executive Director of the Firm on December 31,2006 and certain other designated employees):

i. For each calendar year of service as a partner prior to 1984, 1.2 percent of his orher compensation as a partner;


6

1.) Description of Plan (continued)

ii. for the period beginning on January 1, 1984 and ending on September 30, 1997,the greater of:

(a) the aggregate of 1.2 percent of his or her covered compensation as a partnerand a participant for each Plan year (for periods prior to October 1, 1985,each calendar year), and

(b) 2 percent of his or her Final Average Compensation multiplied by his or hernumber of years of service during such period; and

iii. 3 percent of his or her Final Average Compensation multiplied by his or hernumber of years of service during the period beginning on October 1, 1997 andending on December 31, 2006.

For purposes of benefit calculations, the benefit for the Executive Director on December31, 2006 and certain designated employees is based on the employee formula for servicerendered through September 30, 2001 and the partner formula for service renderedthereafter.

Final Average Compensation is an amount equal to the average of the eligible participant’scompensation over a specified five-year period, but is capped at $160,000, increased at arate of 3 percent for each Plan year beginning on and after October 1, 1998. Final AverageCompensation was frozen effective December 31, 2006. Compensation for (i), (ii)(b) and(iii) above is limited to $150,000 for Plan years ending prior to October 1, 1994.

A participant who terminates service before normal retirement date may elect to commencehis or her benefits early (not earlier than age 55), in which case his or her benefits areactuarially reduced.

Vesting

Vesting is credited on the basis of a 2- to 6-year graded scale, with 20 percent given after 2full years of service, and an additional 20 percent per year thereafter. A disabledparticipant is fully vested regardless of years of service.

Optional Forms of Payment

The optional forms of benefit distribution under the Plan include the normal form formarried participants (the 50 percent joint and survivor spouse’s annuity), the normal formof payment for unmarried participants (the life annuity with 5 years guaranteed) and, inaddition, a 100 percent, 75 percent or 66-2/3 percent joint and survivor spouse’s annuity, alife annuity with 10 or 15 years certain, a straight life annuity, and, in certain cases, alump-sum payment of a portion of the participant’s benefit accrual.


7

1.) Description of Plan (continued)

Death Benefits

The Plan includes a pre-retirement 50 percent spouse’s annuity death benefit forparticipants who die after having completed at least 2 full years of service and beforebenefits begin. A pre-retirement death benefit in the form of an annuity for 5 years is alsopayable if a participant with a same-sex domestic partner (with the appropriatedocumentation on file) dies while employed before age 65. Death benefits are also payable(for married and unmarried participants) in the event a participant dies while in serviceafter age 65 and before retirement benefits commence, in the form of an annuity for 5 yearsif the participant is not married or a 50 percent joint and survivor annuity if the participantis married.

2.) Summary of Significant Accounting Policies

Basis of Accounting

The Plan’s financial statements are prepared on the accrual basis of accounting.

Plan Investments and Income Recognition

The Plan's investments are stated at their fair value. Fair value of the investments in mutualfunds, and money market funds are based on published net asset values based on latestmarket quotations. Fair value of common stock represents the published quoted marketvalues. The Plan has one guaranteed investment contracts with MetLife, who maintainsPlan contributions for each contract in a plan reserve account. The account is credited at anannual rate of 1.35% for the one-year contracts. The contracts are included in the financialstatements at fair value as reported to the Plan by MetLife.

Interests in hedge funds are carried at stated unit value of the funds, which are derived fromthe fair value of the underlying investments after deducting management and incentive feesas stated in the underlying agreements. In addition, investments classified as hedge fundshave audited financial statements. Investment agreements underlying such investmentscontain certain withdrawal restrictions, as defined in the corresponding agreements.Significant redemption restrictions are summarized in the table below.


8

2.) Summary of Significant Accounting Policies (continued)

Investment Redemption Restrictions

Archipelago Partners, Ltd. 45 days notice

Archstone Partners Offshore Fund, Ltd

90 days notice - Lock-up until 12/31/10. Full

redemption: 10% holdback until completion

of audit

Anchorage Capital Partners Offshore

45 days notice. Lock-up until 12/31/11. Full


of audit

Barclays Strategic Commodities Fund

5 days notice. Full redemption: 5% holdback

until completion of audit

Barlow Partners Group Trust

12/31 with 60 days notice. Full redemption:

10% holdback until completion of audit

Common Sense Partners, BPI, Ltd.

12/31 with 100 days notice - Lock-up until

12/31/10. Full redemption: 10% holdback

until completion of auditDavidson Kempner Instl Partners, L.P. 65 days notice.

Forester Diversified, Ltd

60 days notice - Lock-up until 6/30/12. Full


of audit

Taconic Opportunity Offshore Fund, Ltd.

Annual on anniversary monthend with 60

days notice. Lock-up until 5/31/2012. 25%

redemeptions allowed on fiscal quarter from

investment date.

TCW Senior Secured Floating Rate Loan Fund

30 days notice. Full redemption: 10%

holdback until completion of audit

Weatherlow Offshore Fund II, Ltd

65 days notice. Full redemption: 10%

holdback paid 15 days after subsequent

Purchases and sales of investments are recorded on a trade date basis. Interest income isaccrued when earned. Dividend income is recorded on the ex-dividend date. Capital gaindistributions are included in dividend income. Net appreciation in the fair value ofinvestments consists of realized and unrealized gains and losses on investments.


9

2.) Summary of Significant Accounting Policies (continued)

Mutual Fund Fees

Investments in mutual funds are subject to sales charges in the form of front-end loads,back-end loads or 12b-l fees. 12b-l fees, which are ongoing fees allowable under Section12b-1 of the Investment Company Act of 1940, are annual fees deducted to pay formarketing and distribution costs of the funds. These fees are deducted prior to theallocation of the Plan's investment earnings activity, and thus not separately identifiable asan expense.

Payment of Benefits

Benefits are recorded when paid.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generallyaccepted in the United States of America requires management to make estimates andassumptions that affect the reported amounts of assets, liabilities and changes therein, andwhen applicable, disclosure of contingent assets and liabilities, and the actuarial presentvalue of accumulated plan benefits at the date of the financial statements. Actual resultscould differ from those estimates.

3.) Fair Value Measurements

FASB’s Accounting Standards Codification, (ASC) 820, Fair Value Measurements andDisclosures, provides the framework for measuring fair value. The framework provides afair value hierarchy that prioritizes the inputs to valuation techniques used to measure fairvalue. The hierarchy gives the highest priority to unadjusted quoted prices in active marketsfor identical assets or liabilities (Level 1 measurements), and the lowest priority tounobservable inputs (Level 3 measurements). The three levels of the fair value hierarchyare described as follows:

Level 1 –Inputs to the valuation methodology are unadjusted quoted prices foridentical assets or liabilities in active markets that the Plan has the ability to access.

Level 2 –Inputs to the valuation methodology include (1) quoted prices for similarassets or liabilities in active markets; (2) quoted prices for identical or similar assetsor liabilities in inactive markets; (3) inputs other than quoted prices that areobservable for the asset or liability, or (4) inputs that are derived principally from orcorroborated by observable market data by correlation or other means. If the asset


10

3.) Fair Value Measurements (continued)

or liability has a specified (contractual) term, the level 2 input must be observablefor substantially the full term of the asset or liability.

Level 3 –Inputs to the valuation methodology are unobservable and significant tothe fair value measurement.

The asset or liability’s fair value measurement level within the fair value hierarchy is basedon the lowest level of any input that is significant to the fair value measurement. Valuationtechniques used need to maximize the use of observable inputs and minimize the use ofunobservable inputs.

In January 2010, the FASB issued amended guidance on fair value measurements. The Planhas adopted the amended provisions that are effective for interim and annual reportingperiods beginning after December 15, 2009 regarding disclosures of significant transfers inand out of Level 1 and Level 2 assets and description of the reasons for the transfers.Additional disclosures that are effective for fiscal years beginning after December 15, 2010regarding reporting purchases, sales, issuances, and settlements for Level 3 assets on a grossbasis should not have a significant impact on the Plan’s financial statements.

Following is a description of the valuation methodologies used for assets measured at fairvalue. There have been no changes in the methodologies used at December 31, 2010 and2009.

Mutual funds - Valued at the net asset value (NAV) of shares held by the Plan at year end.

Common stocks, corporate bonds, and U.S. Government Securities - Valued at the closingprice reported on the active market on which the individual securities are traded.

Guaranteed investment contract – Valued at fair value by discounting the related cash flowsbased on current yields of similar instruments with comparable durations considering thecredit-worthiness of the issuer.

Corporate bonds – Certain corporate bonds are valued at the closing price reported in theactive market in which the bond is traded. Other corporate bonds are valued based onyields currently available on comparable securities of issuers with similar credit ratings.

The preceding methods described may produce a fair value calculation that may not beindicative of net realizable value or reflective of future fair values. Furthermore, althoughthe Plan believes its valuation methods are appropriate and consistent with other marketparticipants, the use of different methodologies or assumptions to determine the fair value


11


of certain financial instruments could result in a different fair value measurement at thereporting date.

The following tables present the fair value hierarchy for the balances of the assets and liabilitiesof the Plan measured at fair value as of December 31, 2010 and 2009.

Investment Assets at Fair Value as of December 31, 2010Level 1 Level 2 Level 3 Total

Investments:Mutual funds

Blend 5,017,004$ -$ -$ 5,017,004$Growth 19,197,869 - - 19,197,869Value 14,392,668 - - 14,392,668Money market 4,470,464 - - 4,470,464Other 261,229 - - 261,229

Total mutual funds 43,339,234 - - 43,339,234Common stock

Consumer 57,747 - - 57,747Energy 376,239 - - 376,239Financial services 237,064 - - 237,064Hardware 505,231 - - 505,231Health care 86,112 - - 86,112Industrials 191,818 - - 191,818Telecom 19,503 - - 19,503Utilities 173,976 - - 173,976

Total common stock 1,647,690 - - 1,647,690Guaranteed investment contracts - - 1,029,693 1,029,693Hedge funds - - 26,196,711 26,196,711Total investments, at fair value 44,986,924$ -$ 27,226,404$ 72,213,328$


12


Investment Assets at Fair Value as of December 31, 2009Level 1 Level 2 Level 3 Total

Investments:Mutual funds

Blend 353,727$ -$ -$ 353,727$Growth 18,543,470 - - 18,543,470Value 15,850,914 - - 15,850,914Money market 18,625,553 - - 18,625,553Other 20,532 - - 20,532

Total mutual funds 53,394,196 - - 53,394,196Common stock

Consumer 20,311 - - 20,311Energy 79,852 - - 79,852Financial services 40,913 - - 40,913Hardware 18,326 - - 18,326Health care 20,748 - - 20,748Industrials 108,769 - - 108,769Telecom 22,916 - - 22,916Utilities 18,768 - - 18,768

Total common stock 330,603 - - 330,603Guaranteed investment contracts - - 2,012,340 2,012,340Hedge funds - - 12,105,594 12,105,594Total investments, at fair value 53,724,799$ -$ 14,117,934$ 67,842,733$

Total Trust investment assets at fair value classified within Level 3 were $27,226,404 and$14,117,934 as of December 31, 2010 and December 31, 2009, respectively, whichconsists of guaranteed investment contracts and hedge funds. Such amounts were 37.7%and 20.8% of net assets available for benefits at fair value as of December 31, 2010 andDecember 31, 2009, respectively.

The availability of observable market data is monitored to assess the appropriateclassification of financial instruments within the fair value hierarchy. Changes ineconomic conditions or model-based valuation techniques may require the transfer offinancial instruments from one fair value level to another.

In such instances, the transfer is reported at the beginning of the reporting period. The PlanAdministrator evaluated the significance of transfers between levels based upon the natureof the financial instrument and size of the transfer relative to total net assets available forbenefits. For the year ended December 31, 2010, there were no significant transfers in orout of levels 1, 2 or 3.


13


The following tables present changes in assets and liabilities measured at fair value usingLevel 3 inputs on a recurring basis for the years ending December 31, 2010 and 2009:

Level 3 Investments Assets and Liabilities for the year ended December 31, 2010

January 1,

2010

Realized/

unrealized

(losses)/

gains

Purchases,

sales,

issuances and

settlements

(net)

Transfers in

and/or out of

Level 3

December 31,

2010

Hedge Funds 12,105,594$ 1,892,708$ 10,180,001$ 2,018,408$ 26,196,711$

Guaranteed Investment Contracts 2,012,340 - (982,647) 1,029,693

14,117,934$ 1,892,708$ 10,180,001$ 1,035,761$ 27,226,404$

Level 3 Investments Assets and Liabilities for the year ended December 31, 2009

Ja nua ry 1,

2009

Re a lized/

unre a lize d

(losse s)/

ga ins

Purcha se s,

sa le s,

issua nce s a nd

settle m ents

(ne t)

Transfe rs

in and/or

out of

Le ve l 3

Dece m be r 31,

2009

Insurance separate accounts 286,375$ (5,784)$ (280,591)$ -$ -$

Hedge Funds 2,978,179 1,375,160 7,752,255 - 12,105,594

Guaranteed Investment Contracts - - 2,012,340 - 2,012,340

3,264,554$ 1,369,376$ 9,484,004$ -$ 14,117,934$

4.) Investments

The following presents investments that represent 5% percent or more of the Plan's net assets:

December 31, 2010 December 31, 2009

JPMorgan Tr I Prime Money Market Fund 4,470,465$ 18,619,873$T. Rowe Price Institutional Foreign Equity Not more than 5% 3,992,926T. Rowe Price Institutional Large-Cap Value 5,472,451 12,152,012T. Rowe Price Institutional Large-Cap Growth 6,789,097 13,647,102Barlow Partners Group Trust 3,921,101 3,463,943The Weatherlow Offshore Fund II 4,158,312 3,559,785Dodge & Cox Intl Stock Fund 4,204,042 Not more than 5%


14

4.) Investments (continued)

The net appreciation in value of the plan's investments is as follows for the years endedDecember 31, 2010 and 2009:

Year Ended Year EndedDecember 31, 2010 December 31, 2009

Mutual Funds 4,168,346$ 10,676,185$Common Stock 118,559 1,765Hedge Funds 1,892,708 1,375,160Insurance Separate accounts 0 (5,784)Total net appreciation/(depreciation) 6,179,613$ 12,047,326$

5.) Risks and Uncertainties

Investment securities are exposed to various risks, such as interest rate, market and credit.Due to the level of risk associated with certain investment securities and the level ofuncertainty related to changes in the value of investment securities, it is at least reasonablypossible that changes in risks in the near term could materially affect the amounts reportedin the Statements of Net Assets Available for Benefits and the Statements of Changes inNet Assets Available for Benefits.

Users of these financial statements should be aware that the financial markets' volatilitymay significantly impact the subsequent valuation of the Plan's investments. Accordingly,the valuation of investments at December 31, 2010 may not necessarily be indicative ofamounts that would be realized in a current market exchange.

Plan contributions are made and the actuarial present value of accumulated plan benefitsare prepared based on certain assumptions pertaining to interest rates, inflation rates andemployee demographics, all of which are subject to change. Due to uncertainties inherentin the estimation and assumptions process, it is at least reasonably possible that changes inthese estimates and assumptions in the near term would be material to the financialstatements.

6.) Investment and Administrative Expenses

All expenses and charges in respect of the Plan shall be paid out of the Trust, unlessvoluntarily paid by the Firm.

7.) Contributions

It is the policy of the Firm to make annual contributions to the Plan equal to the actuariallydetermined current service cost plus amortization of past service costs over periodsrequired by the Employee Retirement Income Security Act of 1974 (“ERISA”) minimum


15

7.) Contributions (continued)

funding rules, subject to ceilings imposed by the Internal Revenue Code (“IRC”). TheFirm did not make any contribution for the year ended December 31, 2009.

8.) Plan Termination

Although it has not expressed any intention to do so, the Company has the right under the Plan todiscontinue its contributions at any time and to terminate the Plan subject to the provisions as setforth in ERISA. In the event the Plan terminates, the net assets of the Plan will be allocated, asprescribed by ERISA and its related regulations, generally to provide the following benefits inthe order indicated:

a. Benefits attributable to employee contributions, taking into account those paid out beforetermination.

b. Annuity benefits that former employees or their beneficiaries have been receiving for at leastthree years, or that employees eligible to retire for that three-year period would have beenreceiving if they had retired with benefits in the normal form of annuity under the Plan. Thepriority amount is limited to the lowest benefit that was payable (or would have been payable)during those three years. The amount is further limited to the lowest benefit that would bepayable under plan provisions in effect at any time during the five years preceding plantermination.

c. Other vested benefits insured by the Pension Benefit Guaranty Corporation (the "PBGC") (aU.S. government agency) up to the applicable limitations (discussed subsequently).

d. All other vested benefits (that is, vested benefits not insured by the PBGC).

e. All nonvested benefits.

Certain benefits under the Plan are insured by the PBGC if the Plan terminates. Generally, thePBGC guarantees most vested normal age retirement benefits, early retirement benefits, andcertain disability and survivor pensions. However, the PBGC does not guarantee all types ofbenefits under the plan, and the amount of benefit protection is subject to certain limitations.The maximum guarantee is set by law and it is updated each calendar year. Vested benefitsunder the Plan are guaranteed at the level in effect on the date of the Plan's termination. Astatutory ceiling exists, which is adjusted periodically, on the amount of an individual's monthlybenefit that the PBGC guarantees. For plan terminations occurring during 2011 that ceiling is$4,500 per month. That ceiling applies to those pensioners who elect to receive their benefits inthe form of a single-life annuity and are at least 65 years old at the time of retirement or plantermination (whichever comes later). The amount is higher for those who retire later and lowerfor those that retire earlier or elect survivor benefits. Further limitations apply for Plan's createdor amended to increase benefits within five years before the Plan's termination date. PBGC


16

8.) Plan Termination (continued)

guarantees the larger of 20% of the benefit increase or $20 per month for each full year thebenefit increase was in effect.

Whether all participants receive their benefits should the Plan terminate at some future time willdepend on the sufficiency, at that time, of the Plan's net assets to provide accumulated benefitobligations and may also depend on the financial condition of the Plan sponsor and the level ofbenefits guaranteed by the PBGC.

9.) Federal Income Taxes

The Internal Revenue Service has determined and informed the Company by a letter dated June3, 2011, that the Plan and related trust are designed in accordance with applicable sections of theInternal Revenue Code ("IRC"). The Plan has been amended since receiving the taxdetermination letter. However, the Plan administrator believes that the Plan is designed and iscurrently being operated in compliance with the applicable requirements of the IRC.

Accounting principles generally accepted in the United States of America require planmanagement to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) ifthe plan has taken an uncertain position that more likely than not would not be sustained uponexamination by a government authority. The plan administrator has analyzed the tax positionstaken by the Plan, and has concluded that as of December 31, 2010, there are no uncertainpositions taken or expected to be taken that would require recognition of a liability (or asset) ordisclosure in the financial statements. The Plan is subject to routine audits by taxingjurisdictions; however, there are currently no audits for any tax periods in progress. The planadministrator believes it is no longer subject to income tax examinations for years prior to 2007.

10.) Actuarial Present Value of Accumulated Plan Benefits

Accumulated plan benefits are those future periodic payments, including lump-sum distributions,that are attributable under the Plan’s provisions to the service employees have rendered.Accumulated plan benefits include benefits expected to be paid to (a) retired or terminatedemployees or their beneficiaries, (b) beneficiaries of employees who have died, and (c) presentemployees or their beneficiaries.

Benefits payable under all circumstances—retirement, death, disability, and termination ofemployment—are included, to the extent they are deemed attributable to employee servicerendered to the valuation date. Benefits to be provided via annuity contracts excluded from Planassets are excluded from accumulated Plan benefits.


17

10.) Actuarial Present Value of Accumulated Plan Benefits (continued)

Actuarial Information

The actuarial present value of accumulated plan benefits is determined by the Plan’s consultingactuary and is the amount that results from applying actuarial assumptions to the accumulatedplan benefits to reflect the time value of money (through discounts for interest) and theprobability of payment (by means of decrements such as for death, disability withdrawal, orretirement) between the valuation date and the expected date of payment.

Statements of Accumulated Plan Benefits:

2010 2009

Vested benefits

Participants currently receiving payments 35,336,396$ 29,350,908$

Other participants 60,560,384 56,107,711

Total vested benefits 95,896,780 85,458,619

Nonvested benefits 2,507 22,790

Total actuarial present value of

accumulated plan benefits 95,899,287$ 85,481,409$

December 31,

Statements of Changes in Accumulated Plan Benefits:

2010 2009

Actuarial present value of accumulated

plan benefits, at beginning of period 85,481,409$ 82,516,662$

Increase (decrease) during the year attributable to:

Benefits accumulated and experience gains and losses 7,675,483 (457,469)

Interest accumulated 6,280,814 6,097,630

Benefits paid (3,538,419) (2,675,414)

Net increase 10,417,878 2,964,747

Actuarial present value of accumulated

plan benefits at end of period 95,899,287$ 85,481,409$

December 31,


18

10.) Actuarial Present Value of Accumulated Plan Benefits (continued)

The actuarial assumptions underlying the actuarial computations as of December 31, 2010and 2009 are as follows:

Assumed rate of return _ 6 percent per annum

Interest rate – 7.5 percent per annum

Life expectancy – 2010 Static Mortality Table

Retirement Age:

Age Rate Age Rate

65 85% 65 75%66 40% 66 to 69 10%67 100% 70 100%

Non-LegalPartnersCurrent

Turnover – Sample rates of withdrawal are:

Age Partners Non-legal

25 6% 14.5%30 6% 14.0%40 6% 11.6%50 10% 6.3%55 7% 2.3%

The foregoing actuarial assumptions are based on the presumption that the Plan willcontinue. Were the Plan to terminate, different actuarial assumptions and other factorsmight be applicable in determining the actuarial present value of accumulated planbenefits.


19

11.) Party-In-Interest Transactions

The Evergreen Prime Cash Fund is a fund managed by Wells Fargo Bank, N.A., the trusteefor the Plan. Accordingly, these transactions qualify as party-in-interest-transactions.

12.) Pension Protection Act

The Pension Protection Act (the "Act") included many provisions and numerous revisions torules surrounding funding for defined benefit plans that may significantly increase requiredcontributions for underfunded plans. The Act established new minimum funding standards andlimited benefit increases and accruals for underfunded plans. Plans with a funding percentagebelow 80% will be required to implement certain benefit limitations such as restricting lump-sumpayments and restricting the plan from amending the plan to enhance benefits. Furtherlimitations such as freezing the accrual of all future benefits will be required for plans with afunding percentage below 60% until such time as the percentage increases above 60%.Additionally, pursuant to the Act, each year actuaries are required to certify to a plan's fundedpercentage. The Plan received such certification for the 2010 Plan year for the Adjusted FundingTarget Attainment Percentage ("AFTAP"), which is one way of measuring the funded status of aplan using actuarial assumptions mandated by the IRS, and the actuary determined that the 2010AFTAP for the Plan is 71.88%.

13.) Subsequent Events

As required by the Subsequent Events Topic of the FASB Accounting StandardsCodification, the Plan evaluated subsequent events through October 13, 2011, which is thedate the financial statements were available to be issued.

Supplemental Schedules

Dewey & LeBoeuf LLP Pension PlanEIN: #13-5608594 Plan: #002Schedule H, Line 4(i) - Schedule of Assets (Held at End of Year)December 31, 2010

(a) (b) (c) (d) (e)Identity of Issue, Borrower, Lessor, Description of Investment including Maturity Date, Current

or Similar Party Rate of Interest, Collateral, Par, or Maturity Value Cost Value

Money Market Mutual FundsJPMorgan Tr I Prime Money Market 4,470,464.72 shares. 4,470,465 4,470,464Total Money Market Funds 4,470,465$ 4,470,464$

Mutual FundsFMI Common Stock Mutual Fund - 65,621.524 shares. 1,514,221 1,645,788T. Rowe Price Institutional Large-Cap Growth Mutual Fund - 414,474.796 shares. 5,350,870 6,789,097Harbor International Growth Fund Mutual Fund - 198,217.296 shares 2,291,453 2,451,948T. Rowe Price Institutional Foreign Equity Mutual Fund - 113,470.689 shares. 1,831,417 2,171,828T. Rowe Price Institutional Large-Cap Value Mutual Fund - 433,633.167 shares. 5,550,505 5,472,451Dodge & Cox International Stock Mutual Fund - 117,727.338 shares. 3,821,214 4,204,042T. Rowe Price International Growth & Income Mutual Fund - 49,675.250 shares. 689,989 661,178Dodge & Cox Income Fund Mutual Fund - 47,827.337 shares 627,510 632,756Eaton Vance Floating Rate Mutual Fund - 29,155.041shares 254,303 261,229Eaton Vance Structured Emerging Markets Mutual Fund - 122,192.006 shares 1,771,973 1,941,630Fidelity Cap and Income Mutual Fund - 91,064.055 shares 810,909 858,734Ironbridge Frontega Mutual Fund - 94,103.921 shares 1,002,511 1,144,304JP Morgan Strategic Income Mutual Fund - 130,556.580 shares 1,525,366 1,544,484Laudus Mondrian International Fixed Income Mutual Fund - 43,220.585 shares 502,273 509,571Legg Mason Emerging Markets Mutual Fund - 125,417.551 shares 2,767,117 3,062,697Stralem Equity Mutual Fund - 4,117.780 shares 500,000 509,452Timesquare Mid Cap Growth Mutual Fund - 117,554.859 shares. 1,500,000 1,636,363Vanguard Total Stock Mutual Fund - 75,662.540 shares. 2,040,523 2,305,438Victory Diversified Mutual Fund - 51,134.06 shares. 752,035 798,203Victory Special Value Mutual Fund - 16,425.756 shares. 250,000 267,577Total Mutual Funds 35,354,189$ 38,868,770$

Common StocksAllegheny Technologies Inc Equity - 950 shares. 44,222 52,421Occidental Pete Corp Com Equity - 230 shares. 18,503 22,563Deere & Co Equity - 180 shares. 12,475 14,949Alliant Energy Corporation Equity - 550 shares. 18,104 20,224Marsh & McLennan Companies Inc Com Equity - 940 shares. 20,689 25,700Intl Business Machines Corp Equity - 90 shares. 11,644 13,208



or Similar Party Rate of Interest, Collateral, Par, or Maturity Value Cost Value

Common Stocks (Cont.)Bayer AG Sponsored ADR Equity - 340 shares. 26,063 24,943Amdocs Limited Equity - 1,775 shares. 52,546 48,759Amgen Equity - 330 shares. 18,048 18,117Apache Corp Equity - 450 shares. 40,237 53,654Applied Materials Inc Equity - 3,775 shares. 45,220 53,039

BCE Inc Equity - 550 shares. 13,824 19,503

Central FD Canada Equity - 1,240 shares 17,509 25,705Cisco Systems Equity - 2,400 shares. 53,341 48,553

Corning Inc Equity - 3,475 shares. 61,361 67,137Covanta Hldg Corp Equity - 3,650 shares. 60,004 62,744Covidien Plc Equity - 1,075 shares 43,882 49,086Dresser Rand Group Equity - 1,075.00 shares 35,565 45,784EMC Corp Mass Equity - 575 shares. 10,774 13,168Ebay Inc Equity - 2,075.00 shares. 52,297 57,747Freeport-McMoran Copper & Gold Inc Equity - 450 shares. 42,938 54,041Gilead Sciences Inc Equity - 1,200 shares 52,880 43,489Goldcorp Inc Equity - 520 shares. 20,862 23,910ITT Corp Equity - 1,225 shares. 61,299 63,835Microsoft Corp Equity - 820 shares. 24,340 22,887MetLife Incorp Equity - 1,375 shares 54,002 61,105Monsanto Co Equity - 360 shares. 21,402 25,070Mosaic Corp Equity - 220 shares. 13,371 16,799Raytheon Co Com Equity - 320 shares. 16,964 14,829Noble Energy Equity - 210 shares. 14,841 18,077Novartis AG Equity - 290 shares. 16,347 17,096Novartis AG Equity - 850 shares. 45,384 50,108Nstar Equity - 510 shares. 17,944 21,517Nalco holdings Equity - 1,500 shares. 35,460 47,910Syngenta AG Sponsored ADR Equity - 240 shares. 13,416 14,108Oracle Corp Equity - 630 shares. 15,198 19,719Pfizer Equity - 1,080 shares. 17,647 18,911Questar Corp Equity - 1,210 shares. 18,720 21,066



or Similar Party Rate of Interest, Collateral, Par, or Maturity Value Cost ValueCommon Stocks (Cont.)Reinsurance Group Equity - 1,300 shares. 63,906 69,823Sempra Energy Equity - 370 shares. 16,694 19,418Southwestern Energy Equity - 1,425 shares 54,733 53,338Telvent Git Equity - 1,200 shares. 28,597 31,704Texas Instruments Equity - 1,100 shares. 29,491 35,750Thomas Reuters Plc Equity - 775 shares. 28,188 28,884VCA Antech Equity - 2,150 shares. 50,484 50,074Unibanco Holdings Equity - 2,800 shares. 57,914 67,227Total Common Stocks 1,489,330$ 1,647,690$

Hedge FundsArchipelago Holdings Ltd. Hedge Fund -144,187.722 shares. 2,570,000 3,051,474

Common Sense Partners BPI, Ltd, Class A Hedge Fund - 8,341.675 shares. 1,000,000 878,629Barclays Strategic Commodities Fund Hedge Fund - 0.64 shares. 1 1Barclays Strategic Commodities Fund Hedge Fund - 5,984.1696 shares. 625,000 775,213The Weatherlow Offshore Fund II Hedge Fund - 3,206.544 shares. 3,250,000 4,158,311Forester Diversified Ltd, Class B Hedge Fund - 2,000 shares. 2,000,000 2,402,620Barlow Partners Group Trust Hedge Fund - 1 unit. 3,250,000 3,921,101TCW Senior Secured Floating Rate Loan Fund Hedge Fund - 1 unit. 1,000,000 1,094,160Davidson Kempner Hedge Fund - 1 unit. 3,250,000 3,377,302Forester Diversified Ltd, Class B Hedge Fund - 500 shares. 500,000 534,285Taconic Opporunities Offshore Fund Hedge Fund - 2,000 shares. 2,000,000 2,058,869Anchorage Capital Partners Hedge Fund - 1,990.231 shares. 2,000,000 2,076,954Archstone Offshore Fund Hedge Fund - 10,909.582 shares. 1,750,000 1,867,792Total Hedge Funds 23,195,001$ 26,196,711$

Guaranteed Investment ContractsMetLife Guaranteed Investment Contract - 032078 GIC - 1,029,693.07 units. 1,029,693 1,029,693Total Guaranteed Investment Contracts 1,029,693$ 1,029,693$

Total assets held by the Plan 65,538,679$ 72,213,328$

Dewey & LeBoeuf LLP Pension PlanEIN: #13-5608594 Plan: #002Schedule H, Line 4(j) – Schedule of Reportable TransactionsFor the Year Ended December 31, 2010

(h)

Current

(c) (d) (g) Value of Asset (i)

(a) (b) Purchase Selling Cost of on Transaction Net Gain

Identity of Party Involved Description of Asset Price Price Asset Date or (Loss)

Category (i) - Single transactions in excess of 5% of plan assets

JP Mogan Money Market Fund Agency 349 Cash Equivalent -$ 1.00$ 4,250,000$ 4,250,000$ -$

Category (iii)- Series of transactions in excess of 5% of plan assets

JP Morgan Money Market Fund Agency 349 Cash Equivalent 1.00$ - 7,083,189$ 7,083,189$ -$

JP Morgan Money Market Fund Agency 349 Cash Equivalent -$ 1.00$ 21,240,102$ 21,240,102$ -$

T Rowe Price Inst. Large Cap Value Fund Mutual Fund -$ 11.62$ 8,081,902$ 7,425,000$ (656,902)$

T Rowe Price Instl. Large Cap Growth Fund Mutual Fund -$ 15.18$ 7,126,755$ 8,025,000$ 898,245$

There were no category (ii) reportable transactions during the year ended December 31, 2010

Dewey & LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, line 26 - Schedule of Active Participant Data

Number of Active Participants by Age and Service

Attainedage Under 1 1 to 4 5 to 9 10 to 14 15 to 19 20 to 24 25 to 29 30 & over Total

Under 25 - - - - - - - - -

25 to 29 - 1 3 - - - - - 4

30 to 34 - 1 6 1 1 - - - 9

35 to 39 - 4 12 11 2 1 - - 30

40 to 44 - 3 11 17 7 8 - - 46

45 to 49 - 1 19 9 3 11 6 - 49

50 to 54 - - 14 9 2 8 11 - 44

55 to 59 - 1 6 7 5 9 3 8 39

60 to 64 - 1 7 8 4 5 2 5 32

65 to 69 - - 2 1 - 2 1 2 8

70 & over - - - - - - - - -

Total - 12 80 63 24 44 23 15 261

Completed years of credited service as of January 1, 2010

Dewey & LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, Part V - Statement of Actuarial Assumptions/Methods

Actuarial Assumptions

Plan Sponsor ElectionsYield curve election:

Applicable month:

Economic AssumptionsFirst segment rate (years 0 to 4): 5.03%

Second segment rate (years 5 to 19): 6.73%

Third segment rate (years 20 and after): 6.82%

Effective interest rate (current year): 6.70%

PBGC first segment rate (years 0 to 4): 5.03%

PBGC second segment rate (years 5 to 19): 6.73%

PBGC third segment rate (years 20 and after): 6.82%

Long-term rate of return on assets (2008): 6.00%

Long-term rate of return on assets (2009): 6.00%

The interest rates listed above are compounded annually.

Demographic AssumptionsRetirement

WithdrawalThe withdrawal decrement assumptions are summarized in Exhibit B.

Funding mortality

The Plan sponsor did not elect to use the full yield curve under IRC section 430(h)(2)(D)(ii).

The plan sponsor elected to base Segment Rates on the rates published in the September immediately preceding the valuation year.

Mortality assumptions are determined under the static approach. The generational mortality table option in IRS proposed regulation 1.430(h)(3)-1 is not used.

The funding mortality follows the IRS 2010 Static Mortality Table. This mortality table is stipulated under IRS proposed regulation 1.430(h)(3)-1(b). The “small plan” option under subparagraph (2) is not reflected in this valuation. The IRS 2010 Static Mortality Table is the RP-2000 Mortality Table for annuitant and nonannuitants projected for mortality improvement by Scale AA. For annuitants, mortality is improved through 2017. For nonannuitants, mortality is improved through 2025. No white or blue-collar adjustments are made.

The retirement decrement assumptions for active participants are summarized in Exhibit A. The weighted average retirement age is 66, described in Exhibit C. Terminated vested participants' benefits are assumed to commence payment upon reaching normal retirement date.

1



Demographic Assumptions (continued)DisabilityNone.

Other AssumptionsForm of paymentThe form of payment for all future retirees is assumed to be a five year certain and life annuity.

Marital status80% of all employees are assumed to be married; husbands are assumed to be 3 years older than wives.

Maximum earningsThe maximum compensation limit under IRC section 401(a)(17) is $245,000 for 2010.

Maximum benefit

Expenses

Changes from Prior YearYield curve interest rates

Mortality

PBGC premiums and administrative expenses of $50,000 are assumed to be paid from the trust. Assumed expenses are $371,713 for 2010.

For 2009, the firm elected to use the full yield curve for the month of October 2008. For 2010, the firm elected to use the 3-segment yield curve interest rates for the month of September. The effective interest rate for ERISA changed from 8.14% for 2009 to 6.70% for 2010.

The mortality table for ERISA changed from the prescribed 2009 static mortality table, with separate rates for annuitants and non-annuitants for 2009, to the prescribed 2010 static mortality table, with separate rates for annuitants and non-annuitants for 2010.

The maximum benefit payable under IRC section 415 is $195,000 for 2010.

2



Actuarial BasisValuation dateThe valuation date is January 1, 2010.

Calculation of normal costs and liabilities

Actuarial value of assetsThe actuarial value of assets is determined by recognizing asset gains and losses over a period of three years. Asset gains and losses are defined as the difference between the expected return on the market value of assets, using a return assumption not to exceed the third segment rate, and the actual return on the market value of assets. This gain or loss is recognized over a period of three years at 33% per year, beginning in the current year. The actuarial value of assets must be within 10% of the market value of assets.

The actuarial present value of vested benefits reflect each participant's vested percentage as of the valuation date. Therefore, there is no reflection of benefits for which a participant would receive in the future due to the advancement in age or service.

Minimum funding liabilities were computed using the unit credit cost method.

The liability under the unit credit cost method is the value of the accrued pension benefit using service and pay as of the valuation date. The accrued benefit is calculated using the applicable ERISA assumptions. The total accrued benefit under this method is the ERISA funding target actuarial present value of accumulated plan benefits.

3

Dewey & LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, Part V - Summary of Plan Provisions

Plan Provisions

Effective dateJanuary 1, 1941. Last amended and restated effective January 1, 2010.

Plan yearJanuary 1 to December 31.

Eligibility

Service

Full Years of Service

Continuous Service

Vesting

Salary

Full Years of Service Vesting Percentage0%

Each employee or partner will become eligible on the first October 1 or April 1 following the attainment of age 21 and completion of 1 year of service and worked 1,000 hours.

Effective January 1, 2007, no new entrants will join the plan.

Any period during which an individual is employed by the Firm (including employment in a capacity not eligible for Plan participation), subject to certain special Plan provisions.

Complete Plan Years of Service. A Full Year of Service for partial years is earned if 1,000 hours of service is worked.

Service with the Firm including paid, approved leaves of absence (up to 24 months) or military service (to the extent required by law). If Service for a period is in a capacity not covered by this Plan, such period is credited as Continuous Service for all purposes of the Plan, except benefit accrual, and no individual may become a participant during such period.

20%40%60%80%

Under 223456 100%

Regular compensation paid, excluding bonuses, severance pay, commissions, overtime, etc. In the case of an individual employed on October 1, 1974, salary for any period prior to 1970 is considered to have been paid at a rate not less than the average rate of such individual's salary for 1970.

1


Plan Provisions

Final Average Compensation

Final Average Compensation is frozen effective December 31, 2006.

Compensation

Normal Retirement BenefitEmployees and Senior Attorneys

(i)

(ii)

(iii)

(iv)

(v)

The average of a Participant's Compensation (including Compensation for periods prior to becoming a Partner) for the five consecutive complete Plan Years of Continuous Service (or the total number of complete Plan Years, if less than five), within ten complete Plan Years of Continuous Service immediately preceding termination of Service, producing the highest such average.

This average shall not exceed the five year average assuming Compensation for the Plan Year ended September 30, 1998 is $160,000, increasing 3% per year for each subsequent year.

In the case of an Employee or Senior Attorney, regular compensation paid, plus overtime, bonuses, commissions.

In the case of Partner, distributive share of Firm's income for the plan year, reduced by the Firm contributions under the Partners Profit Sharing Plan, amount of deduction allocated to the Partner for the Pension Plan, and half of the self-employment tax.

Compensation for any Plan Year after December 31, 1983, in excess of the statutory limits (increased by statutory cost of living adjustments) will not be recognized.

Effective December 31, 2006, no future compensation will be recognized for benefit determination purposes under this plan.

For each calendar year of Continuous Service as a participant prior to 1984, 1.2% of Salary for such year plus 0.8% of such Salary in excess of that year's Social Security Wage Base.

For Continuous Service from January 1, 1984 to December 31, 1984, 1.2% of Compensation for such year plus 1.358% of such Compensation in excess of the 1984 Social Security Wage Base.

For Continuous Service from January 1, 1985 to December 31, 1985, 1.2% of Compensation for such year plus 1.358% of such Compensation in excess of $29,700.

For each Plan Year commencing on or after October 1, 1989, 1.2% of Compensation for such plan year.

For each Plan Year commencing on or after October 1, 1985 to September 30, 1989, 1.2% of Compensation for such plan year plus 1.358% of Compensation in excess of the Social Security Wage Base in effect at the end of the plan year.

2


Plan Provisions

Partners

(i)

(ii) For Continuous Service from January 1, 1984 to September 30, 1997, the greater of:

(iii)

Effective December 31, 2006, no future benefits will be earned in this plan.

Normal retirement date

Normal RetirementEligibility

Termination of employment after Normal Retirement Date.

BenefitThe Normal Retirement Benefit payable at Normal Retirement Date.

Earliest Benefit Commencement DateEligibility

After attaining age 55, employment has terminated.

Benefit

In no event however, shall such benefit for a "non-key" participant be less than a life annuity equal to (a) the product of the participant's "Average Compensation for High 5 Years" multiplied by the lesser of (i) 3% times the number of years of Service after September 30, 1984, during which years the Plan is "top heavy" or (ii) 30%; minus (b) the participant's cumulative vested annual retirement benefit under all of Dewey & LeBoeuf plans.

The Normal Retirement Benefit payable at Normal Retirement Date reduced actuarially to reflect early commencement of benefits.

For each Plan Year of Continuous Service as a Partner before January 1, 1984, 1.2% of Compensation for such year.

(a) the aggregate of 1.2% of Compensation for Service as a Partner for each Plan Year (for periods prior to October 1, 1985, each calendar year), or fraction thereof, of Continuous Service as a Partner while a Participant during such period, and

(b) 2% of Final Average Compensation multiplied by Years of Continuous Service as a Partner during such period.

For Continuous Service after September 30, 1997, 3% of Final Average Compensation multiplied by Years of Continuous Service as a Partner after September 30, 1997,

The first of the month next following the later attainment of age 65 and the fifth anniversary of when participation commenced.

3


Plan Provisions

Deferred RetirementEligibility

After Normal Retirement Date.

Benefit

Death BenefitEligibility

Benefit(a) Before Retirement

(b) After RetirementDeath benefit provided under the normal form or optional form elected by the participant.

(c) Surviving Spouse

(d) Same-Sex Qualified Domestic Partner

The Normal Retirement Benefit as of commencement date. Such benefit shall not be less than the benefit the Participant would have received had he retired on his Normal Retirement Date with his benefit actuarially increased to reflect the deferred commencement of payments.

If a participant dies on or after his 65th birthday: Benefit in effect under normal form as if participant had retired the day prior to his death.

Spouse or designated beneficiary of an active or terminated Participant in the event of the Participant's death before benefit payments commence.

If a participant dies prior to his 65th birthday: No benefit is payable unless the participant was married or had a Same-Sex Qualified Domestic Partner for at least one year on date of death. See (b), (c), or (d) below.

If a married participant, in service or terminated (with at least one hour of service after August 23, 1984), dies prior to his 65th birthday his surviving spouse shall be entitled to his vested accrued benefit under the Statutory 50% Joint Annuitant Option commencing on the date which would have been his Normal Retirement Date. The spouse may elect to have a reduced benefit payable at the later of the earliest date the participant would have been eligible for early commencement of his Vested Benefit and the first of the month on or after participant's death.

If a Participant who has a Same-Sex Qualified Domestic Partner dies prior to age 65 while employed his Same-Sex Qualified Domestic Partner shall be entitled to monthly benefit payments commencing as of the first day of the month next following the date of the participant's death, in the same amount as the Participant would have been entitled to receive commencing as of such date (had he not died and, in case of a Participant who dies prior to age 55, had the Plan permitted the commencement of actuarially reduced annuity benefits before age 55), until the earlier of (i) a total of 60 monthly payments shall have been made to his Same-Sex Qualified Domestic Partner or (ii) the death of the Same-Sex Qualified Domestic Partner.

4


Plan Provisions

Forms of PaymentThe normal form of payment for a Participant who is married at the benefit commencement date is reduced qualified joint and survivor annuity, with 50% of the benefit continuing to the surviving spouse upon the earlier death of the Participant. The benefit is actuarially equivalent to a 5-year certain and life annuity. The normal form with respect to all other Participants is a 5-year certain and life annuity.

In lieu of the normal form of payment, a Participant may elect, with the proper spousal consent, one of the optional forms of annuity payment.

5

Dewey & LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, line 32 - Schedule of Amortization Bases

Shortfall amortization charge:Valuation Date January 1, 2010

Year Base was Present Value of Years AmortizationEstablished Future Installments Remaining Installments2008 9,239,709 5 2,033,6192009 4,677,450 6 888,3152010 10,328,117 7 1,738,140Total 24,245,276 4,660,074

Dewey LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, line 25 - Change in Method

Actuarial Methods

Changes from prior yearFor 2009, the firm elected to use the full yield curve for the month of October 2008. For 2010, the firm elected to use the 3-segment yield curve interest rates for the month of September. The effective interest rate for ERISA changed from 8.14% for 2009 to 6.70% for 2010.

1

Dewey & LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, line 24 - Change in Actuarial Assumptions


Yield curve interest rates

Mortality

For 2009, the firm elected to use the full yield curve for the month of October 2008. For 2010, the firm elected to use the 3-segment yield curve interest rates for the month of September. The effective interest rate for ERISA changed from 8.14% for 2009 to 6.70% for 2010.

The mortality table for ERISA changed from the prescribed 2009 static mortality table, with separate rates for annuitants and non-annuitants for 2009, to the prescribed 2010 static mortality table, with separate rates for annuitants and non-annuitants for 2010.

Dewey & LeBoeuf LLP Pension PlanEIN / PN 13-5608594 / 002Schedule SB, line 22 - Description of Weighted Average Retirement Age

1. Number of non-legal employees 183

2. Average retirement age of non-legal employees 66.02

3. Number of partners 78

4. Average retirement age of partners 65.24

5. Total employees 261

6. Weighted average retirement age 65.79

Description of Weighted Average Retirement Age

Age Number Rate Weighted Average Age

65 1.000 75.00% 48.75

66 0.250 10.00% 1.65

67 0.225 10.00% 1.51

85.00% 55.25

66 0.150

65.24

68 0.203 10.00% 1.38

69

This weighted average retirement age was computed by applying the retirement rates shown below at each possible retirement age.

Non-Legal

Partners

Age Number Rate Weighted Average Age

65 1.000

0.182 10.00% 1.26

40.00% 3.96

67 0.090 100.00% 6.03

70 0.164 100.00% 11.48

66.02

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