§ MATTER NO. 03 · Partner Compensation Analysis
Origination credits, collected revenue by partner, expense allocation, and distribution modeling — prepared in workbooks with calculations that every partner can follow and the partnership can rely on.
What This Service Delivers
Partner compensation is one of the more consequential discussions a law firm has. When the financial analysis underlying those discussions is clear, consistently prepared, and traceable to source data, the conversation can focus on the decisions that matter rather than on questions about where the numbers came from.
This service prepares the financial analysis that supports compensation decisions — origination credits, collected revenue by partner, expense allocation, and distribution modeling — in workbooks where every calculation is visible and documented. The goal is analysis that stands up to scrutiny, not because it's presented with authority, but because the underlying work is sound.
For firms with multiple equity and non-equity partners, that kind of transparent foundation makes difficult conversations more manageable and governance decisions easier to reach.
What Many Partnerships Are Navigating
In many firms, the financial analysis that informs partner compensation is prepared under time pressure, by people who are also responsible for a range of other tasks, using methods that have accumulated over years without being clearly documented. The result is analysis that may be broadly correct but is difficult for anyone outside the preparation process to verify or challenge constructively.
When partners can't follow the calculations — when origination credit allocations are explained in summary rather than demonstrated in detail, or when expense allocations rest on assumptions that aren't written down — the compensation discussion becomes harder than it needs to be. Disputes arise not necessarily because the numbers are wrong, but because they can't be checked.
That's a governance problem as much as an accounting problem, and it tends to compound over time as the firm grows and the partnership structure becomes more complex.
Where Complexity Tends to Accumulate
The Briefcount Approach
Briefcount prepares partner compensation analysis in detailed workbooks where the calculations are visible and traceable. Origination credits are calculated using your firm's documented methodology. Collected revenue is broken down by partner. Expenses are allocated using defined rules that are written into the workbook itself. Distribution modeling reflects the firm's partnership agreement and compensation structure.
The workbooks are formatted for use in partnership governance discussions — clear enough to be reviewed by every equity partner, organized well enough to support productive conversation, and documented thoroughly enough that the analysis can be replicated and verified independently if needed. What you receive is analysis you can put on the table in a partners' meeting with confidence.
Origination Credits
Credits calculated using your firm's established methodology, documented within the workbook so allocations are transparent and the basis for each credit is clear.
Revenue by Partner
Billable and collected revenue broken down by partner from source billing data — not summary estimates — so the figures are verifiable and consistently prepared each period.
Expense Allocation
Firm expenses allocated across equity and non-equity tiers using documented rules, with the allocation methodology visible within the workbook so it can be reviewed and revised by the partnership as needed.
Distribution Modeling
Profit distribution modeled to reflect the firm's partnership agreement, with scenario modeling available to show how distribution would look under different allocation assumptions.
Working Together
We begin by reviewing your firm's partnership agreement, current compensation methodology, and existing financial data — billing records, collections, and expense structure. This establishes what the analysis needs to cover and how the workbooks should be organized to reflect your firm's actual governance structure.
The compensation analysis workbooks are built from source data. Origination credits are calculated and documented. Revenue is broken down by partner from billing records. Expense allocation is structured using documented rules. Distribution modeling is constructed to reflect your partnership agreement, with calculations visible at every step.
Completed workbooks are reviewed with your firm before the partnership meeting. Findings are explained clearly, and the presentation format is adjusted to suit how your partnership prefers to receive and discuss financial analysis. The workbooks are yours to retain and use independently going forward.
Service Investment
Fee
$3,500 USD
The fee covers the complete compensation analysis — origination credit calculations, revenue and expense analysis by partner, distribution modeling, and workbooks prepared for partnership governance review. The scope is confirmed during the initial review based on the complexity of your firm's partnership structure and the number of partners involved.
Firms with larger or more complex partnership structures, or those requiring scenario modeling across multiple distribution frameworks, may require additional scope discussed and agreed before work begins.
What Is Included
Methodology and Approach
FRAMEWORK
The analysis is built from source billing and collection records rather than from summary reports. This means the figures can be traced back to their origin and verified — a meaningful difference when compensation decisions are being reviewed in a partners' meeting.
MEASUREMENT
Every allocation rule, credit calculation, and distribution assumption is written into the workbook itself. The methodology isn't described in a covering memo — it's embedded in the calculations so any partner can follow the logic without needing an explanation from the person who prepared it.
TIMELINE
The engagement is scoped and timed to ensure the workbooks are ready for review before the partnership meeting they're intended to support. A review session with firm leadership is built into the process so adjustments can be made before the analysis reaches the full partnership.
Our Commitment
Before the engagement begins, we review your partnership structure and agree on the scope in writing — what the analysis will cover, how it will be organized, and what format the workbooks will take. There are no assumptions made about what's needed; the scope reflects your firm's actual governance requirements.
A review session with firm leadership is included before final delivery, so the analysis can be examined and adjusted before it reaches the broader partnership. If the workbooks aren't at the standard they need to be for a partnership meeting, that's addressed before delivery — not after.
In Plain Terms
How to Move Forward
Use the contact form to briefly describe your firm's partnership structure — equity and non-equity partners, your current compensation methodology, and what you'd like the analysis to address. A short note is sufficient to open the conversation.
We review your partnership agreement and financial data to confirm what the analysis will cover, how the workbooks will be organized, and the timeline for delivery. Scope and fee are agreed in writing before work begins.
Completed workbooks are reviewed with firm leadership before delivery to the full partnership. The analysis is ready for use in your compensation discussion, with calculations documented at every step and formatted for partnership governance review.
Partner Compensation Analysis
Reaching out carries no obligation. Tell us about your firm's partnership structure and we'll let you know how this service would be scoped for your situation and what the workbooks would cover.
Open a Matter With BriefcountOther Services
MATTER NO. 01
IOLTA and non-IOLTA trust account management with monthly three-way reconciliation and client matter ledgers maintained in full compliance with bar association requirements.
MATTER NO. 02
Time entry and invoice reconciliation with realization rate and collection performance reporting by attorney or practice group. A clearer picture of where billing revenue lands.