Firms that tied in the rankings are listed alphabetically. Revenue figures include paralegal billings but do not include charges for disbursements. Average partner compensation is the net operating income plus the aggregate salary of all nonequity partners divided by the number of equity and nonequity partners.
Profitability index is the ratio of profits per partner to revenue per lawyer.
Whether or not a firm participates in that program in no way influences whether the firm appears in the survey, or its ranking.