2026 Family Office &
WealthManagement Salary Guide
Salary Guide for Family Offices, Multi-Family Offices (MFOs), and Wealth Advisory Platforms, (U.S.)
Executive Summary:
What Changed from 2025 to 2026
The family office compensation landscape shifted materially in the past year. The data below reflects updated benchmarks drawn from verified 2026 sources.
Key Market Shifts for 2026
1. Executive Compensation Has Risen Sharply
U.S. family office executive compensation grew steadily over three years:
| Year | Average Base Salary | Average Bonus | Average Total Cash |
|---|---|---|---|
| 2023 | $471,000 | $448,000 | $919,000 |
| 2024 | $515,000 | $471,000 | $986,000 |
| 2025 | $541,000 | $563,000 | $1,104,000 |
*YoY Growth: Base salary grew ~15% over two years. Bonuses grew ~26% in the same period. This represents a meaningful acceleration beyond the 2.1% average salary growth in the broader finance and accounting market.
2. CIO Compensation Has Decoupled from Other C-Suite Roles
Data shows CIOs at U.S. family offices earned 40% more than the average executive surveyed. Average CIO total cash compensation in 2025 reached $1.82 million ($864K base + $958K bonus), with additional incentive compensation (carried interest, co-investment) averaging the equivalent of an additional full salary.
The Morgan Stanley/Botoff report confirms CIO median compensation near $900,000, with averages approaching $1.8 million at investment-focused SFOs.
3. Long-Term Incentives Are Now Table Stakes
- 62% of investment-focused SFOs now have formal LTI plans (up from 54% across all SFOs) — Morgan Stanley 2025 report
- 76% of firms with LTI plans attach bonus or reward structures to drive participation
- Co-investment opportunity (57%) surpassed deferred incentive compensation (56%) as the most prevalent LTI payment plan type for the first time since 2015
- 90% of all firms report employees are eligible for annual incentive or bonus plans
- Offices managing >$1B AUM: ~70% have LTI programs; >$2.5B: 73%
4. The Family Office Sector Continues to Expand
The number of single-family offices globally has grown from approximately 6,130 in 2019 to over 8,030 in 2024 (Deloitte data cited by Maple Drive Partners, February 2026). In North America alone, nearly 3,200 offices are operational, projected to reach 4,200 by 2030. Every new office requires a leadership team, intensifying competition for talent.
5. AI Adoption Has Moved from Pilot to Infrastructure
A recent study found that over 70% of family offices now use AI for forecasting and modeling, and 57% use it for investment research and strategy. This is no longer experimental — it is embedded infrastructure. New AI-related compliance obligations under Colorado SB 205 (effective 2026) and Texas RAIGA create demand for oversight roles.
6. Cybersecurity Is the #1 Operational Concern
An alarming 60% of family offices experienced some form of cyberattack in 2025, with 70% ranking cybersecurity as their top operational concern heading into 2026.
2026 Benchmarks
All figures represent base salary ranges for U.S.-based positions. Bonuses, LTI, co-investment, and carried interest are additive.
Regional premiums apply (see below).
Finance & Accounting
| Role | 25th %ile | Median | 75th %ile | 90th %ile | YoY Change |
|---|---|---|---|---|---|
| Chief Financial Officer | $240,000 | $290,000 | $345,000 | $400,000 | ▲ 5-7% |
| Family Office Controller | $145,000 | $175,000 | $200,000 | $220,000 | ▲ 5-8% |
| Senior Accountant / Bookkeeper | $85,000 | $100,000 | $118,000 | $135,000 | ▲ 5-6% |
| Bill Pay & Expense Coordinator | $62,000 | $73,000 | $85,000 | $95,000 | ▲ 3-5% |
| Reporting Analyst | $95,000 | $112,000 | $128,000 | $145,000 | ▲ 5-7% |
| Trust/Entity Accountant | $100,000 | $118,000 | $135,000 | $150,000 | ▲ 5-7% |
| Tax Manager / Liaison | $145,000 | $170,000 | $195,000 | $215,000 | ▲ 6-8% |
| Estate Plan Analyst | $128,000 | $150,000 | $172,000 | $195,000 | ▲ 7% |
| Investment Reporting Specialist | $108,000 | $128,000 | $145,000 | $162,000 | ▲ 7-8% |
| Cash Management Analyst | $100,000 | $118,000 | $135,000 | $150,000 | ▲ 5-7% |
| Capital Call / Distribution Coordinator | $100,000 | $118,000 | $135,000 | $150,000 | ▲ 5-7% |
Source rationale: 2026 projections +2.1% average growth for finance/accounting, but family office premiums are running 5-8% due to talent scarcity. Tax and estate roles carry the highest growth given multi-jurisdictional complexity demands. Controller salary validated against family office data ($212K top range) and other data ($85K–$145K general controller range, with FO premium applied).
Risk, Legal & Compliance
| Role | 25th %ile | Median | 75th %ile | 90th %ile | YoY Change |
|---|---|---|---|---|---|
| General Counsel / Legal Advisor | $195,000 | $235,000 | $268,000 | $295,000 | ▲ 7-8% |
| Trust Administrator | $90,000 | $108,000 | $125,000 | $140,000 | ▲ 6-8% |
| Entity Compliance Specialist | $98,000 | $118,000 | $135,000 | $150,000 | ▲ 7-8% |
| Enterprise Risk Analyst | $108,000 | $128,000 | $145,000 | $162,000 | ▲ 7-8% |
| Insurance Advisor | $95,000 | $112,000 | $128,000 | $145,000 | ▲ 5-7% |
| Governance Policy Manager | $118,000 | $140,000 | $162,000 | $180,000 | ▲ 7-9% |
| Technology Risk Analyst | $105,000 | $125,000 | $142,000 | $158,000 | ▲ 8-9% |
| Vendor Risk Coordinator | $90,000 | $108,000 | $125,000 | $140,000 | ▲ 6-8% |
| AI Governance & Compliance Lead (NEW) | $130,000 | $155,000 | $180,000 | $210,000 | NEW ROLE |
What's new: The AI Governance & Compliance Lead is a new entry for 2026. With Colorado SB 205 (AI Act effective 2026) and Texas RAIGA introducing legal requirements for oversight of AI in financial decision-making, family offices using AI for investment screening, hiring, or reporting now face formal compliance obligations. Some offices embed this as an "AI Whisperer" function within existing compliance or operations teams (National Law Review, July 2025). Reports cite AI governance and risk roles carrying +4.1% salary growth, the highest premium across all finance categories for 2026.
Investment Function
| Role | 25th %ile | Median | 75th %ile | 90th %ile | YoY Change |
|---|---|---|---|---|---|
| Chief Investment Officer (CIO) | $310,000 | $365,000 | $425,000 | $500,000+ | ▲ 10-13% |
| Investment Analyst / Associate | $108,000 | $135,000 | $158,000 | $180,000 | ▲ 7-8% |
| Portfolio Manager | $165,000 | $200,000 | $235,000 | $270,000 | ▲ 8-10% |
| Research Analyst | $112,000 | $135,000 | $158,000 | $180,000 | ▲ 7-8% |
| Direct Investment Due Diligence Specialist | $135,000 | $158,000 | $180,000 | $205,000 | ▲ 8-9% |
| Private Equity Operations Analyst | $125,000 | $148,000 | $170,000 | $190,000 | ▲ 8-9% |
| ESG / Impact Research Analyst | $102,000 | $120,000 | $142,000 | $160,000 | ▲ 7-9% |
| Impact Investing Coordinator | $95,000 | $112,000 | $130,000 | $148,000 | ▲ 5-7% |
| Digital Assets & Alternative Data Analyst (NEW) | $120,000 | $145,000 | $172,000 | $200,000 | NEW ROLE |
Note on CIO base salary vs. total comp: The base salary figures above represent the fixed component only. According to January 2026 report, average CIO total cash compensation (base + bonus) reached $1.82M at U.S. family offices, with additional carried interest and co-investment pushing total packages significantly higher. At offices with wealth originating from investment companies, CIOs received over $2M in incentive compensation alone (January 2026). The 2025 guide's CIO figures ($275K–$425K base) were conservative; the updated range reflects accelerating competition with hedge funds and PE for talent.
Client Services & Lifestyle Management
| Role | 25th %ile | Median | 75th %ile | 90th %ile | YoY Change |
|---|---|---|---|---|---|
| Client Service Director | $162,000 | $200,000 | $228,000 | $255,000 | ▲ 7-8% |
| Family Relationship Manager | $128,000 | $155,000 | $178,000 | $200,000 | ▲ 7-8% |
| Multi-Gen Planning Associate | $102,000 | $125,000 | $142,000 | $158,000 | ▲ 7-9% |
| Lifestyle Director / Personal Assistant | $92,000 | $110,000 | $128,000 | $145,000 | ▲ 8-12% |
| Travel & Event Planner | $75,000 | $92,000 | $105,000 | $118,000 | ▲ 7-10% |
| Financial Literacy & Next Gen Coordinator | $102,000 | $120,000 | $138,000 | $155,000 | ▲ 7-10% |
| Family Meeting Facilitator | $108,000 | $130,000 | $148,000 | $165,000 | ▲ 8-10% |
Note: Lifestyle Director/PA roles show the highest variance. Reports that demand for Executive Personal Assistants in UHNW households has increased 25-30% since 2022. In NYC and the Hamptons, ranges run $110K–$250K; SF Bay Area $100K–$200K; Palm Beach $95K–$220K. Multi-property Estate Manager roles push P50 to $280K and P90 to $520K.
Operations & Technology
| Role | 25th %ile | Median | 75th %ile | 90th %ile | YoY Change |
|---|---|---|---|---|---|
| Family Office COO / Director of Operations | $210,000 | $248,000 | $280,000 | $305,000 | ▲ 8-10% |
| Workflow and Policy Coordinator | $102,000 | $122,000 | $140,000 | $158,000 | ▲ 7-8% |
| Family Office Technology Manager | $142,000 | $165,000 | $188,000 | $205,000 | ▲ 8-10% |
| Data Integrity Analyst | $102,000 | $120,000 | $138,000 | $155,000 | ▲ 8-10% |
| Custodian / Fund Admin Liaison | $90,000 | $108,000 | $125,000 | $142,000 | ▲ 6-8% |
| External Advisor Coordinator | $95,000 | $112,000 | $128,000 | $145,000 | ▲ 6-7% |
| Cybersecurity / Head of Digital Risk (NEW) | $145,000 | $175,000 | $205,000 | $240,000 | NEW ROLE |
What's new: The Cybersecurity / Head of Digital Risk role is a 2026 addition. Campden Wealth reports that 60% of offices experienced cyberattacks in 2025, and 70% rank cybersecurity as the top operational concern for 2026. The CFA Institute identifies cybersecurity as the leading operational risk across family offices worldwide. Offices are hiring full-time or fractional heads of risk/cybersecurity to formalize threat response, run incident simulations, and manage legal/IT coordination (Victus Search, January 2026).
Role-Specific Salary Table with AUM Breakdown
| Role / AUM Tier | < $500M | $500M–$1B | > $1B (median) | Top Decile (> $1B) |
|---|---|---|---|---|
| CEO / Managing Partner | n/a | ~$335K | ~$825K | $1.2M–$3M+ |
| CFO | ~$180K | ~$290K | ~$620K | $750K+ |
| CIO | n/a | ~$410K | ~$900K | $1.8M+ |
| COO | n/a | ~$355K | ~$790K | $1.0M+ |
| Controller (mid-tier) | $160K | $205K | $248K | $280K+ |
| Investment Analyst | $72K | $95K | $135K | $165K+ |
| Portfolio Manager | $200K | $300K | $350K | $500K+ |
| General Counsel / CLO | $290K | ~$400K | ~$500K | $750K+ |
| Client Service Director | $200K | $300K | $350K | $500K+ |
| Lifestyle Director/PA | $130K | $195K | $280K | $400K+ |
| Philanthropy Director | $160K | $240K | $280K | $380K+ |
| ESG / Impact Analyst | $105K | $145K | $175K | $225K+ |
Key update: The 2025 report (investment-focused SFOs) confirms the CEO median at $825K and CFO median at $620K. Soaring pay at the very top of investment-focused firms pushed average CEO comp at $1B+ offices to over $3M. Small-tier offices (<$500M) still cannot sustain full C-suite hires (estimated annual overhead ~$2.0M, up from $1.8M).
National Base Salary Ranges by Function (All Tiers)
| Role | 25th | Median | 75th | 90th+ |
|---|---|---|---|---|
| CEO / Managing Partner | $490,000 | $825,000 | $1.1M | $1.8M+ |
| CFO (Family Office) | $180,000 | $290,000 | $620,000 | $750,000+ |
| COO / Director of Ops | $215,000 | $420,000 | $620,000 | $1.3M |
| Chief Investment Officer (CIO) | $490,000 | $900,000 | $1.2M | $1.8M+ |
| Portfolio Manager | $200,000 | $300,000 | $550,000 | $700,000 |
| Investment Analyst (National) | $72,000 | $95,000 | $135,000 | $165,000 |
| Controller / Senior Accountant | $160,000 | $205,000 | $265,000 | $300,000 |
| Client Services Director | $200,000 | $300,000 | $400,000 | $550,000 |
| Lifestyle/Concierge | $130,000 | $195,000 | $325,000 | $440,000 |
| General Counsel / Legal Advisor | $290,000 | $400,000 | $580,000 | $1M+ |
| Philanthropy / ESG Coordinator | $145,000 | $240,000 | $315,000 | $560,000 |
In 2026, the median base salary for a Family Office Controller in the U.S. is $175,000, representing 5–8% year-over-year growth.
Regional Premium Adjustments (2026)
New York (NYC)
- CFO: $165K–$470K+
- Controller: $62K–$178K
- Investment Analyst: $80K–$145K
- Client Services / Lifestyle: $195K–$440K
- CIO: Base alone commonly $700K–$1.5M at $1B+ AUM offices (Talent Gurus)
- Market Premium: 25–35% over national medians
- Notable: Northeast U.S. family office staff earned an average combined salary and bonus of $1.8M (Heidrick & Struggles / eFinancialCareers, January 2026)
California (SF Bay & LA)
- CFO: $190K–$345K
- Controller: $145K–$228K
- Investment Analyst: $108K–$135K
- General Family Office Staff: ~$180K median
- Market Premium: 25–40% (Bay Area premium accelerating due to tech-origin family offices)
Illinois (Chicago)
- CFO: $168K–$335K+
- Controller: $112K–$320K
- Investment Analyst: $90K–$135K
- Wealth Manager: ~$218K median
- Market Premium: 8–18% over national
Washington (Seattle)
- CFO: $225K–$320K+, Total Comp ~$360K
- Investment Analyst: $90K–$130K
- General Office Staff: $115K–$210K
- Market Premium: 12–22%, tech-adjacent firms driving higher variance
Florida (Palm Beach / Miami)
- CFO: $175K–$310K
- CIO: $350K–$900K+
- Lifestyle Director/PA: $95K–$220K
- Market Premium: 10–20%, rising rapidly as family office migration from Northeast continues
- Notable: Signing bonuses of $100K–$200K occur in 70% of senior FO placements (Talent Gurus)
Texas (Dallas / Houston / Austin)
- CFO: $170K–$305K
- Controller: $110K–$225K
- Investment Analyst: $85K–$125K
- Market Premium: 5–15%, though Dallas emerging as significant FO hub
- Notable: New Texas RAIGA (Responsible AI Governance Act) creates compliance obligations for family offices using AI in hiring and financial activities
Compensation by AUM Tier
| AUM Tier | Typical Staff | C-Suite Median Base | Key Notes |
|---|---|---|---|
| <$500M | 5–10 | N/A or low six-figures | Cannot sustain full C-suite (~$2.0M overhead). Use fractional/dual-role execs. |
| $500M–$1B | 10–25 | CEO $335K / CFO $290K | Hybrid/shared functions. LTI adoption growing. |
| $1B–$2.5B | 25–50 | CEO $825K / CIO $900K | Fully staffed. ~70% have LTI programs. |
| >$2.5B | 50+ | CEO/CIO $1.2M+ base | Premium pay. 73% have formal LTI. Competing directly with PE/HF. Average CEO total comp at $1B+ can exceed $3M. |
Insights for 2026 Wealth Management Compensation
1: The Talent War Is Structural, Not Cyclical
The population of single-family offices has grown ~31% in five years (6,130 to 8,030+). Each needs leadership. Many are building in-house investment platforms. They are competing against KKR, Blackstone, and Carlyle for mid-career talent. This is not a cycle — it is a structural expansion of demand against a constrained talent supply. Compensation will continue to rise above broader market rates.
2: Three New Roles Emerged for 2026
- AI Governance & Compliance Lead — Driven by Colorado SB 205 and Texas RAIGA requirements for human oversight of AI in financial and hiring decisions. Family offices using AI for investment summaries, screening, or reporting fall within scope.
- Cybersecurity / Head of Digital Risk — 60% of offices experienced cyberattacks in 2025; 70% rank cyber as their #1 operational concern for 2026. Full-time or fractional hires to formalize incident response and vendor security.
- Digital Assets & Alternative Data Analyst — Family offices diversifying into direct investments, venture, and digital infrastructure are hiring analysts who bridge traditional finance with emerging asset classes and data-driven research methods.
3: The Formalization of Compensation Is Accelerating
Handshake agreements are being replaced by structured compensation plans benchmarked against market data. 90% of SFO employees are now eligible for formal annual incentive plans. Co-investment opportunities (often self-funded, at 85% of firms offering them) have overtaken deferred incentive comp as the most common LTI vehicle for the first time since 2015. Millennials and Gen Z professionals entering family offices are demanding written compensation plans and formal governance.
4: Family Members Are Paid Less — and It's Becoming a Problem
CNBC's Inside Wealth (January 2026) and industry consultants report that family member employees are consistently compensated below market rate based on a belief that dividends or existing net worth replace the need for competitive salary. This creates resentment, especially among next-generation leaders. Formalized compensation committees and external benchmarking are emerging as best practices to prevent attrition and governance conflict.
5: Total Compensation Is the Differentiator, Not Base Salary
Robert Half's 2026 Salary Guide finds that 74% of employers are concerned about meeting candidates' salary expectations, and 50% plan to use new benefits and perks as a recruiting strategy. In family offices specifically, the compensation stack now includes: base salary (60%), annual bonus (25%), benefits (15%), plus LTI vehicles such as co-investment, carried interest, phantom equity, and profit sharing. Signing bonuses of $100K–$200K occur in 70% of senior family office placements.
6: Women Remain Underrepresented in Executive Roles
Morgan Stanley's 2025 report found that women hold only 24% of executive/leadership positions at investment-focused family offices, trailing the 29% benchmark across the broader SFO universe. Accelerating female representation in senior investment and operational roles remains a key challenge and opportunity for offices seeking to differentiate their talent brand.
7: Next-Gen Leaders Are Reshaping Technology Expectations
Next-gen family members entering leadership demand real-time portfolio dashboards, software-driven reporting, and operational transparency. One industry leader described the expectation as managing "$50 million with the same simplicity as a $50 Venmo transaction" (Crain Currency, January 2026). This is driving demand for technology-fluent CFOs, controllers, and operations professionals.
Strategic Recommendations
1. Regional Benchmarking — Expanded Geography
- NYC, SF Bay Area: +25–40% (Bay Area premium accelerating)
- Chicago, Seattle: +10–22%
- Palm Beach / Miami: +10–20% (rapidly growing FO hub)
- Dallas / Houston / Austin: +5–15% (emerging market)
- Adjust comp based on cost of living, competition from PE/HF/VC, and origin-of-wealth type (tech- and investment-origin offices pay highest premiums)
2. AUM-Based Structuring — Updated Thresholds
- <$500M: Fractional or dual-role execs (e.g., CFO/COO). Budget ~$2.0M total overhead.
- $500M–$1B: Staff lean but fully covered. Introduce formal LTI.
- $1B–$2.5B: Compete at top quartile. Invest in CIO, compliance, and technology layers. Formalize all bonus structures.
- >$2.5B: Compete at top decile. Full in-house investment platform. LTI mandatory. Carry and co-investment standard. Average time to fill senior roles: 18–22 weeks.
3. Role Definition by Family Complexity — New Dimensions
- AI oversight function embedded in compliance or operations
- Cybersecurity lead (full-time or fractional)
- Next-gen education and family governance roles growing in importance
- Technology-fluent finance professionals who can build dashboards and manage real-time reporting
| Component | Executives | Investment Roles | Support / Operations |
|---|---|---|---|
| Bonus (% of base) | 30–50% | Performance-linked | 15–25% discretionary |
| Co-investment | 57%+ of offers | Standard at $500M+ AUM | Selective |
| Carried Interest | 31%+ of offers | Standard at $1B+ AUM | Rare |
| Signing Bonus | $100K–$200K (70% of placements) | $50K–$150K | $10K–$30K |
| LTI Programs | Deferred comp, phantom equity | Carry, co-invest | Retention bonuses |
| Benefits Premium | 15% of total comp | 12–15% of total comp | 15–20% of total comp |
4. Total Compensation Strategy — Evolved Framework
What is the average family office CFO salary in 2026?
The median base salary for a U.S. family office CFO is $290,000 in 2026, with a range of $180,000 at the 25th percentile to $400,000 at the 90th percentile. At offices managing over $1 billion in assets, median CFO base compensation rises to approximately $620,000. Year-over-year growth for this role is 5–7%, outpacing the broader finance and accounting market average of 2.1%.
How much do family office CIOs earn in 2026?
Chief Investment Officers at U.S. family offices command the highest compensation of any C-suite role. The median CIO base salary is $365,000, but total cash compensation — including bonuses — averaged $1.82 million in 2025, with carried interest and co-investment pushing total packages significantly higher. At investment-focused single-family offices, CIO compensation has decoupled from other executive roles by approximately 40%.
What salary premium should I expect to pay in New York or California?
New York City commands a 25–35% premium over national medians across family office roles, with CIO base salaries alone commonly reaching $700,000–$1.5 million at offices managing over $1 billion. The San Francisco Bay Area carries a 25–40% premium, accelerating due to the concentration of tech-origin family offices. Palm Beach and Miami premiums range from 10–20% but are rising rapidly as family offices relocate from the Northeast.
What are the most in-demand family office roles for 2026?
Three new roles emerged for 2026 due to regulatory and operational shifts: AI Governance & Compliance Lead (driven by Colorado SB 205 and Texas RAIGA), Cybersecurity / Head of Digital Risk (60% of offices experienced cyberattacks in 2025), and Digital Assets & Alternative Data Analyst. Beyond new roles, demand remains strongest for CFOs, Controllers, CIOs, and technology-fluent operations professionals who can support real-time reporting and dashboard-driven workflows.
What long-term incentives are family offices offering in 2026?
Long-term incentive plans are now standard at most investment-focused family offices. Sixty-two percent of investment-focused single-family offices have formal LTI programs, rising to 73% at offices managing over $2.5 billion. Co-investment opportunities have overtaken deferred incentive compensation as the most common LTI vehicle for the first time since 2015. Signing bonuses of $100,000–$200,000 occur in 70% of senior-level placements.
How do I benchmark compensation for my family office?
Compensation benchmarking should account for AUM tier, geographic market, role complexity, and total compensation structure — not base salary alone. Offices under $500 million in AUM typically cannot sustain full C-suite hires and should consider fractional or dual-role executives. Offices above $1 billion should benchmark at top-quartile levels and formalize all bonus, co-investment, and carried interest structures. For a custom benchmarking strategy tailored to your office, contact Lyneer Search Group to speak with a specialist.
Methodology & Source Notes
This salary guide aggregates compensation data from publicly available industry surveys, proprietary placement data, and verified reporting from the following organizations:
Sources:
- Heidrick & Struggles — 2025 Family Offices Compensation Survey (published January 15, 2026; n=106 family office investors, U.S. and Europe)
- Morgan Stanley / Botoff Consulting — 2025 Single Family Office Compensation Report (published July 2025; n=433 firms, 2,208 incumbents)
- Robert Half — 2026 Salary Guide for Finance & Accounting (published September 2025; based on real placement data + 2,200 hiring managers surveyed)
- Talent Gurus / Rouka Platform — Family Office Compensation & Salary Guide 2026 (200+ verified data sources across private markets)
- eFinancialCareers — Family office pay analysis (January 2026, based on Heidrick & Struggles data)
- Modus News — Family office CIO compensation analysis (January–February 2026)
- InvestmentNews — Investment-focused SFO compensation (July 2025)
- CFA Institute — Family office careers trends (November 2025)
- Campden Wealth — Family office cybersecurity and operations survey (2025)
- Bank of America — Family office AI adoption study (referenced in 2026 reporting)
All figures represent base salary unless otherwise noted. Bonuses, LTI, co-investment, and carried interest are additive. Regional premiums should be applied to national benchmarks. This guide reflects national U.S. market trends and is designed for benchmarking family office, multi-family office, and wealth advisory platform compensation structures.
