Compensation & Talent Economics
Nonequity tiers are now a mainstream profit-pool management tool
Above the Law reports that A&O Shearman has discussed a nonequity partner tier, while noting that only 10 Am Law 100 firms still maintain a single partnership tier.
BY ECONOMICS DESK · MAY 21, 2026 · 1 MIN READ
Above the Law reports that A&O Shearman has discussed a nonequity partner tier, while noting that only 10 Am Law 100 firms still maintain a single partnership tier. The economics are clear: firms want progression, leverage, retention and client-facing seniority without automatically diluting the equity pool.