We advise and represent clients regarding virtually every type of employee benefits plan, from creation through implementation, administration, and termination. Our team helps clients with:
- Responding to COVID-19 challenges and their impact on qualified retirement plans and health and welfare benefit plans
- Qualified retirement plans, including all types of defined contribution and defined benefit plans, including 401(k), cash balance, 403(b), and governmental 401(a) plans
- Health and welfare benefit plans, including cafeteria plans, health reimbursement accounts, health savings accounts, and medical flexible spending accounts
- Affordable Care Act (ACA) compliance, including with respect to Employer Shared Responsibility Payment (ESRP) and 1094/1095-C reporting issues
- Structuring, documentation, and administration of various stock, stock-based, performance, and cash-incentive plans, such as stock option, SAR (stock appreciation right), and restricted stock plans and profits interests
- Drafting, administration, and correction of deferred compensation arrangements, SERPs, and other top-hat arrangements subject to Internal Revenue Code Section 409A
- Mergers, acquisitions, and post-transaction integration of benefit plans
- Participation in multiemployer plans
- ESOP design, documentation, and related corporate transactions
- Compliance with all applicable laws, including ERISA, the Internal Revenue Code (including Sections 409A, 457(f), 162(m), and 280G), the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), the Health Insurance Portability and Accountability Act (HIPAA), the Multiemployer Pension Plan Amendments Act (MPPAA), the SECURE Act, the CARES Act, and Medicare Secondary Payer rules
- Payroll and employment tax issues and corrections
- Navigating the IRS’s Employee Plans Compliance Resolution System
- Handling regulatory inquiries, government audits, and investigations
- Explaining fiduciary duties and conducting compliance audits and benefit plan reviews