Am Law 100: 70% Boosted AI Spending by More Than 5% Through Q2

Nearly 70% of Am Law 100 firms increased AI spending by more than 5% through Q2 2026, and more than one in four expects costs to climb more than 15% by year-end, according to LinkedIn-circulated survey data. Over 90% of respondents predict revenue growth above 5% for the full year, and 77% expect profitability to follow — though only half flagged rising costs as their primary concern, and most report no material change in client pushback on billing rates. The ABA Journal separately reported that AI and innovation now represent the fastest-growing expense category across the Am Law 100, overtaking traditional overhead. The cost escalation data, read alongside the Citi and Wells Fargo collection figures, suggests firms are absorbing efficiency gains rather than passing them to clients — a position that becomes harder to sustain as AI tools become more capable and client sophistication grows.