Our attorneys have over 100 years of combined experience in assisting clients with their employee compensation and benefit programs. The group advises clients with respect to the legal aspects of the design, implementation, and administration of qualified retirement plans [such as 401(k) plans, employee stock ownership plans (ESOPs), profit-sharing plans, and defined benefit pension plans] nonqualified deferred compensation plans, insured and self-insured health plans, flexible benefit and cafeteria plans, and executive compensation plans. Related laws include: Code section 409A; the Patient Protection and Affordable Care Act (ACA); health care continuation requirements (COBRA); HIPAA portability nondiscrimination, and privacy rules; and other applicable tax and labor laws.

On-going communication is the key to successful compliance, and our clients can rely on us to provide up-to-date information on compliance requirements under ERISA, the Internal Revenue Code, and relevant provisions of other laws through our Legal Updates. We represent all types of businesses including publicly-traded and private companies, manufacturing and service companies, tax-exempt hospital systems and health care providers, financial institutions, professional service corporations, charitable religious organizations, government entities, colleges, and third-party administrators. Specific areas of practice include:

Qualified Retirement and Tax Sheltered Annuity Plans

• Plan design, preparation and consulting
• Fiduciary responsibility analysis
• Nondiscrimination review and analysis
• Prohibited transaction analysis
• ERISA compliance and preemption analysis
• Separate line of business analysis
• Analysis of benefit programs in business mergers and acquisitions
• Analysis of benefits in bankruptcy
• Participant directed investments/ERISA section 404(c) analysis
• Qualified domestic relations order review and preparation
• ESOPs and S Corporation ESOPs
• Multiemployer and multiple employer plan analysis
• Plan terminations and reversions
• Collectively bargained benefits
• Controlled group/affiliated service group analysis
• Utilization of voluntary compliance programs

Compensation Plan Design – Implementation and Maintenance

• Nonqualified deferred compensation plan design, preparation and analysis
• Code section 409A compliance analysis
• Comparison of direct and indirect, current and deferral alternatives
• Tax analysis and planning
• Code section 457(b) plans for governmental and tax-exempt employers

Health Plan Design and Compliance

• Compliance with ACA and related health care reform requirements
• Compliance with HIPAA nondiscrimination and privacy rules
• Compliance with COBRA and state mandated continuation requirements
• Compliance with Family and Medical Leave Act
• ERISA compliance and preemption analysis
• Fiduciary obligation analysis
• Self-funded and insured medical benefit plan
• Flexible Benefits and Cafeteria plans
• Retiree medical analysis
• Collectively bargained plans
• Qualified Medical Child Support orders
• Subrogation