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King & Ballow's employee benefits attorneys counsel clients on
a wide variety of issues involving the Employee Retirement Income Security
Act of 1974, as amended ("ERISA"), and the Internal Revenue Code
of 1986, as amended ("Code"), with respect to single employer,
multiple employer and multi-employer retirement plans, including withdrawal
liability. Our Attorneys have significant experience analyzing, interpreting
and applying the ERISA and the Code requirements applicable to
tax-qualified retirement plans, such as defined benefit plans, money
purchase pension plans, 401(k) plans, profit-sharing plans and employee
stock ownership plans. They have a thorough understanding of the statutory
requirements and the Treasury regulations, the Department of Labor
regulations, and the pension Benefit Guaranty Corporation regulations
applicable to employee benefit plans. They regularly assist clients on
ERISA and Code compliance requirements. They also have extensive experience
advising fiduciaries on actions required to properly administer
ERISA-covered employee benefit plans. Our attorneys perform audits of
clients' retirement plans and frequently assist in correcting operational
defects through the Internal Revenue Service's voluntary compliance
program.
In addition to retirement plan matters, our
attorneys counsel clients on various employee benefit issues. For example, they
advise clients on requirements pertaining to cafeteria plans, flexible
spending arrangements, group health plans, nondiscrimination under
self-insured medical reimbursement plans, educational and tuition
assistance plans, medical savings account arrangements, voluntary employee
beneficiary associations, the application of the Medicare secondary payer
provisions to employer-sponsored group health plans, retiree medical plans,
the Health Insurance Portability and Accountability Act of 1985, as
amended.
King & Ballow attorneys assist clients
in designing and administering severance plans, early retirement plans,
bonus programs and a variety of miscellaneous programs administered as
payroll practices, such as stock-based compensation plans. Our attorneys advise
clients on taxation and various other issues pertaining to non-qualified
deferred compensation plans, such as supplemental executive retirement
plans, incentive stock option plans, non-statutory stock option plans,
phantom stock plans, stock bonus plans and golden parachute arrangements.
As part of our service to clients, our
attorneys draft various procedures, documents and forms to enable clients
to satisfy legal requirements applicable to various employee benefits. For
example, we draft ERISA reporting and disclosure documents, pension plan
loan documents and procedures, qualified domestic relations order
procedures applicable to pension plans, benefit distribution procedures and
forms and various other types of procedures and forms required under ERISA
or the Code.
Our attorneys have extensive experience
advising clients on employee benefit matters associated with mergers and
business acquisitions. They evaluate the liabilities and responsibilities
of buyers and sellers in those transactions.
King & Ballow publishes the monthly Employment
Law Comment, which reviews current cases in the practice of Employee
Benefits Law. Users of this site may receive a free subscription by writing
us at comment@kingballow.com
or calling us at 1-800-284-3801.
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