Our Employee Benefits Practice provides advice and legal services to private sector, government, and tax-exempt or not-for-profit clients on issues relating to their employee pension plans, welfare plans, executive compensation arrangements and fringe benefits.
Generally, legal issues arise in connection with compliance with the Employee Retirement Income Security Act of 1974 ("ERISA"), various requirements in the Internal Revenue Code for tax qualification of pension plans or for tax preferred treatment of executive benefit programs, welfare plans and fringe benefit arrangements and under state laws and regulations. The lawyers in our Employee Benefits practice have a wide range of experience in all aspects of design and operation of employee benefit plans. We maintain relationships with representatives of governmental agencies charged with oversight and enforcement of the rules governing these plans.
Our services include the following:
- Plan design
- Plan document drafting for retirement programs, including 401(k) plans, health and welfare plans, and executive compensation arrangements
- Review of agreements with third party administrators
- Assistance with participation in government agency correction programs
- Establishing trusts for funding benefit plans, including other post employment benefits (“OPEBs”)
- COBRA compliance
- Preparation and review of qualified domestic relations orders
- Analysis of potential prohibited transaction issues involving retirement and welfare benefit plan assets
- Advice to parties in mergers, acquisitions, and other business combination transactions regarding employee benefit plan issues
- Representation of retirement plan sponsors in connection with Internal Revenue Service and Department of Labor audits
- Preparation or review of employee communications and educational materials
- Fiduciary responsibility training for benefit plan fiduciaries