Retirement Plans
- Defined benefit pension plans
- Money purchase pension plans
- Profit-sharing plans, including “new comparability” plans
- Savings and thrift plans
- Section 401(k) plans, including safe harbor section 401(k) plans
- Leveraged and non-leveraged ESOPs, including KSOPs
- Target benefit plans
- Cash balance plans
- Age-weighted plans
- Section 403(b) plans
- Section 457 plans
- IRAs/Roth IRAs/SEPs
- Master/prototype plans
- Group trusts
Welfare Benefit Plans
- Group health and medical reimbursement plans
- Life insurance and disability plans
- Cafeteria plans and flexible spending accounts
- Dependent care assistance plans
- VEBAs
- Qualified transportation fringe benefit plans
- Other employee fringe benefit plans
Executive Compensation
- Nonqualified deferred compensation (including SERPs and excess benefit plans)
- Rabbi and secular trusts
Legal Analysis of
- Employee benefits aspects of business mergers, acquisitions, and divestitures
- ERISA and other benefits-related litigation
- Nondiscrimination issues, including sections 401(a)(4),401(a)(26) and 410(b)
- Plan terminations
- Prohibited transactions
- Fiduciary issues
- COBRA & HIPAA compliance issues
- HIPAA issues, including privacy rules
- Retirement plan distribution issues
- Securities law issues, including Section 16(b) of the Securities Exchange Act
- Qualified domestic relations orders (QDROs)
- Qualified medical child support orders (QMCSOs)
- Massachusetts state law relating to benefits