A splitter is a prospective law school student whose LSAT score and GPA (as calculated by LSAC) vary significantly from one another, such that his or her numbers are "split" between high and low marks. More recently, two specific categories of splitter have been defined: the "traditional splitter" (high LSAT, low GPA) and the "reverse splitter" (low LSAT, high GPA). The traditional splitter is considered much more common, while the reverse splitter will frequently try to retake the LSAT for a better score. When used with no qualification, "splitter" usually refers to a traditional splitter, but can refer to either or both (when speaking generally).
The criteria for referring to someone as a splitter can vary based on the person asked, the applicant's goal law school(s), how competitive the admissions cycle is, and a number of other factors. One rule of thumb, however, is that a splitter will have one number above the 75th percentile of his/her target school, while the other can be below the 25th percentile (to an extent).
The status of being a splitter is a matter of great concern to law school applicants, and a subject of extensive discussion every admissions cycle. However, some individuals, especially after being admitted, will wear the term as a badge of honor.
Hiram has a 3.2 GPA and a 175 LSAT; he's a traditional splitter.
Jaime has a 4.0 GPA and a 162 LSAT; he's a reverse splitter.
Peter has a 3.7 GPA and a 172 LSAT; he's not a splitter.
Fred has a 2.6 GPA and a 164 LSAT; he's not a splitter.
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