We provide our clients with efficient, exceptional legal services in the following areas:

Design and Drafting of Employee Plans

We assist clients, their advisors and benefits professionals with consultation, advice and documents in connection with the implementation of all types of employee benefits plans. Plan amendments, restatements, summary plan descriptions, and executive summaries are all part of the legal services we provide. In addition, we review, revise and make recommendations on documents and forms provided by third party advisors and administrators.

Compliance With Applicable Laws and Regulations

Our attorneys routinely respond to inquiries from clients regarding the ongoing administration of employee benefits plans. From daily administration inquiries regarding enrollment and eligibility, to annual compliance testing questions, we reply timely and efficiently to all types of benefits-related inquiries.

Audit Assistance

In the event of an Internal Revenue Service or Department of Labor examination, our attorneys will assist with the response, preparation and representation, before, during and following the agency meeting. Our experience allows us to discuss the relevant issues with the agency representatives in an attempt to eliminate or lessen the penalties or associated taxes implicated in the audit.

Correction Programs

We routinely prepare submissions under the various correction programs sponsored by the Internal Revenue Service and Department of Labor for plan-related failures. We have worked extensively with clients to successfully utilize the IRS Employee Plans Compliance Resolution System and the DOL Voluntary Fiduciary Correction Program.

Mergers and Acquisitions

Our attorneys work with business and benefits professionals to perform due diligence and the integration analysis required in corporate merger and acquisition transactions. Our attorneys work closely with in-house counsel, third party administrators and benefits professionals before and after the closing of the transaction to ensure compliance with applicable laws.

Plan Terminations and Plan Mergers

We work closely with clients to assist with the termination and merger of plans, including the protected benefits analysis, the black-out notice requirements, and the related fiduciary considerations. We also prepare the necessary tax forms to apply for determination letters upon plan termination, where advisable.

Executive Compensation

We assist with the implementation of all types of executive compensation arrangements, including nonqualified deferred compensation, stock options, restricted stock and restricted stock units, and phantom stock. Our executive compensation services include drafting plan documents and proxy summaries, providing advice and analysis on the impact of Internal Revenue Code Sections 409A and 162(m) and other tax issues, and assisting in the analysis of the application of non-tax issues, including ERISA, federal securities regulation, and corporate governance and institutional shareholder issues.