Non-equity partners are now a benefits-design problem

Aon’s 2026 survey of mostly Am Law 100 firms shows only 45% require non-equity partners to pay the full cost of medical coverage, while 41% subsidize premiums at the same level as non-partner lawyers; just over half align non-equity partners with equity partners in defined-contribution plans. As non-equity tiers grow, benefit design becomes a compensation-strategy and internal-equity issue rather than an HR detail.