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Experience
Pension Plans
Plan Documents
Assisted hundreds of plans sponsors in preparing plan documents, amendments and related communications for all types of 401(k) plans, pension plans, health plans and deferred compensation arrangements.
Compliance Advice
Advised public and private companies in the daily administration of their benefit plans, including with respect to participating in board and committee meetings.
Benefits Integration
Represented several public companies in merging and otherwise integrating pension, 401(k), nonqualified, welfare and retiree plans and trusts after large corporate acquisitions.
Benefits Governance
Represented a series of large 401(k) plans in restructuring their governance and plan documents for improved ERISA fiduciary protection.
Government Filings
Represented plan sponsors in filings under the IRS's Determination Letter and Voluntary Correction Programs, the U.S. Department of Labor's Voluntary Fiduciary Correction and Delinquent Filer Programs and the Pension Benefit Guaranty Corporation's plans termination programs.
IRS Audits
Represented plan sponsors in defending IRS audit of large 401(k) plans.
U.S. Department of Labor Investigations
Represented a large manufacturer in defending a two-year investigation by the U.S. Department of Labor concerning pension plan investments and expenses.
Litigation
Represented a large manufacturer and other parties in briefing successful ERISA appeal before the U.S. Supreme Court.
Executive Benefits
Code Section 409A – Document Drafting
Assisted many clients in reviewing and amending benefit plans, employment and separation agreements and other compensatory arrangements in response to the document requirements of the deferred compensation tax rules under Code Section 409A.
Code Section 409A – Corrections
Represented many clients in correcting, pursuant to applicable IRS guidance, deferred compensation plan documents and operations subject to Code Section 409A.
Code Section 162(m) Deduction Limitation
Represented public companies in preparing and administering incentive plans to comply with the exception under Code Section 162(m) for performance-based compensation, including through interactions with IRS counsel.
ERISA Top Hat Status
Represented many clients in evaluating and restructuring its deferred compensation arrangements to satisfy the requirements for the "top hat" exception under ERISA.
Health and Welfare Plans
HealthCare Reform
Advised many large employers in responding to the requirements of the Affordable Care Act. Represented large health care trust in evaluating and implementing various responses to the Affordable Care Act and related state legislation and enforcement action.
HIPAA Compliance
Represented plan sponsors in negotiating HIPAA business associate agreements, including in response to the HITECH Act.
