Practice Areas

We have experience representing many types of clients – publicly traded companies, privately held businesses, tax-exempt organizations, and governmental entities – in a wide variety of employee benefit, ERISA, executive compensation, and tax matters.

The types of matters that we regularly handle include:

Qualified Retirement Plans
These plans include pension plans, profit sharing plans, 401(k) plans, 403(b) plans, 457 plans, and cash balance plans.  We design, draft, amend, merge, and terminate qualified retirement plans.  We also advise clients on operational and compliance issues relating to these plans.

Non-Qualified Deferred Compensation Plans
These plans include non-qualified deferred compensation plans, excess benefit plans, and supplemental executive retirement plans (SERPs).  In addition to drafting and amending these types of plans, we advise clients on operational and compliance matters, including Internal Revenue Code section 409A issues.

Executive and Incentive Compensation
These plans include equity compensation plans – such as stock option plans, restricted stock unit plans, and employee stock purchase plans – and non-equity incentive plans, such as bonus plans and performance plans.  We draft and amend these types of plans, as well as advise clients on operational and compliance issues.

Group Medical and Other Welfare Benefit Plans
These plans include medical plans (self-funded and insured), disability plans, cafeteria plans, flexible spending account plans, health reimbursement arrangements, health savings accounts, and severance plans.  In addition to drafting and amending these types of plans, we advise clients on operational and compliance matters, including issues relating to HIPAA, COBRA, and the Affordable Care Act (also known as Health Care Reform).

Fiduciary Responsibility
We counsel clients on matters relating to fiduciary responsibility under ERISA and applicable state law.  We advise on policies and best practices for fiduciaries, as well as other fiduciary issues, such as prohibited transactions.

Plan Investments
We have experience with various types of benefit plan investment matters, including investment management agreements, investment policies, and ERISA issues relating to plan investments.

Business Transactions
We have experience with the compensation and benefits aspects of mergers and acquisitions. This work includes both pre-closing and post-closing matters.

IRS and DOL Audits and Submissions
We represent clients before the Internal Revenue Service (IRS) and the Department of Labor (DOL) in a variety of circumstances, including audits and voluntary compliance submissions.