Pension and Employee Benefits

Members of our Pension and Employee Benefits practice group provide design, drafting and counseling services to clients over the entire spectrum of retirement and welfare benefit plans, including:

  • Advising businesses as to the best types of plans for their particular circumstances.
  • Drafting retirement and welfare plans and related documents to meet the clients’ needs (e.g., maximizing deductions, minimizing costs, favoring certain classes of employees).
  • Amending plans to maintain qualification under the changing tax and labor laws.
  • Assisting clients in keeping their plans in compliance with ERISA, including its anti-discrimination, coverage, employee communication, government reporting and fiduciary rules.
  • Defending clients and their plans from legal challenges raised by IRS, Labor Department and PBGC audits, employee claims and creditor attacks.
  • Working with businesses to design benefit packages for key management employees, including establishing option plans, SERPs, nonqualified deferred compensation plans and change in control agreements.
  • Drafting post-retirement, severance pay and other similar arrangements.
    Assisting with COBRA and USERRA compliance with regard to employee benefits.
  • Pension and Profit-Sharing Plans
  • 401(k) and 403(b) Plan
  • Employee Stock Ownership Plans and Stock Options
  • 457 Plans and other Deferred Compensation Plans
  • Executive Compensation
  • Medical and Welfare Benefit Plans
  • Cafeteria and Flexible Spending Plans
  • ERISA Compliance
  • Qualified Retirement Plans – Advise clients on all aspects of qualified retirement plans, including:
    • Designing, drafting and implementing plans
      Obtaining rulings and determination letters on plan qualification and other issues from the IRS, DOL and PBGC
    • Plan administration, compliance and fiduciary issues
    • Correcting various plan errors, including correction under IRS and DOL correction programs
    • Advising on plan issues in the context of mergers and acquisitions
    • Representation in plan audits and other IRS or DOL investigations
    • Types of qualified retirement plans include: 401(k), profit sharing, defined benefit, cash balance, money purchase pension, 403(b), 457, and ESOPs
  • Executive Compensation and Nonqualified Retirement Plans – Advise private companies on nonqualified deferred compensation plans and executive compensation, including supplemental executive retirement plans (SERPs), stock appreciation rights, phantom stock, rabbi trusts, and excess benefit plans.
  • Exempt Organizations – Advise tax-exempt organizations on their 403(b) and 457 arrangements, including drafting plan documents, assisting with compliance and fiduciary issues, assisting in IRS audits, plan terminations and correcting errors.
  • Health and Welfare Benefit Plans – Assist clients with their welfare benefit plans, including cafeteria plans, premium conversion plans, flexible spending arrangements, and dependent care assistance programs.

Practice Chair

Attorneys