ERISA and Fiduciary Liability

We represent businesses of all sizes in employee benefits and compensation matters. Our practice includes planning and drafting as well as advising clients on compliance with governmental requirements. Our employee benefits and compensation attorneys are experienced in dealing with Internal Revenue Code and ERISA issues, and working with the IRS, the U.S. Department of Labor, and Pension Benefit Guaranty Corporation. We work with clients in resolving issues involving pension and 401(k) plans, group benefit plans and nonqualified deferred compensation plans. We also work with clients in addressing compensation issues that arise under the tax laws including Section 409A, Section 280G and Section 162(m). Our clients ask us to assist them with legal issues arising in connection with incentive compensation plans, bonus programs and equity compensation plans. We also work closely with our labor and employment attorneys.

Tax-Qualified Retirement Plans

We have experience working with tax-qualified plans.

• Defined contributions plans, specializing in 401(k) plan design and a administration
• Defined benefit plans including target and cash balance plans design and administration
• Compliance issue resolution, including preparing voluntary compliance resolutions and closing agreements with the IRS.
• Plan communications
• Custom-designed plans implementing integrated age-weighted or cross-testing features to maximize benefits
• Multi-employer, controlled group, and affiliated service group plan administration

Fringe Benefits

We have provided employers with assistance in the establishment of plans providing employees with taxable and non-taxable fringe benefits.

• Section 125 Cafeteria Plans
• Flexible Spending Accounts
• Medical Savings Accounts
• Dependant Care Accounts
• Premium Conversion Plans
• Employee Assistance Plans

Health and Welfare Benefits

We provide counsel and assistance in the creation and maintenance of health and welfare plans

• Self-funded, insured and hybrid health and welfare plans
• Voluntary Employee Benefit Associations (VEBA)
• Multiple Employer Welfare Associations (MEWA)
• ERISA and non-ERISA compliance issues
• COBRA

Litigation

Attorneys in the section have expertise in the representation of employers and fiduciaries in the defense of ERISA and employee benefits related to legal matters.

• ERISA litigation
• DOL, PBGC, and IRS audit representations
• Tax controversies