Matters

  • Drafted KSOP plan documents with Roth election and conversion features and received IRS favorable determination letters for KSOP structure.
  • Successfully defended KSOP with multiple administration issues against IRS disqualification finding on audit.
  • Successfully defended KSOP in DOL investigation relating to alleged ERISA violations due to plan administration errors.
  • Terminated ESOPs upon purchase of company.
  • Draft ESOP plan documents and amendments incorporating SECURE 2.0 Roth options.
  • Drafted plan documentation, corporate documentation and new fiduciary structures for original and spin-off companies for client that split up into three separate, publicly traded companies.
  • Strategized and drafted documentation for benefits harmonization for corporate mergers involving large companies with multiple benefit plans.
  • Drafted and implemented conversion of existing pension plan into a contributory plan; analyzed cash balance and other hybrid plan issues, and drafted documentation for same.
  • Advised client regarding PBGC Early Warning Program participation and worked directly with PBGC on behalf of client.
  • Advised clients regarding DOL and IRS audits and worked directly with regulators to resolve audits and investigations.
  • Advised client on treatment and disposition of 401(h) assets in connection with pension plan de-risking projects.
  • Run claims and appeals process for plan administrator, including analysis of claim files, drafting of summary, presenting to committee and drafting of claim decision letters.
  • Set up pension plan de-risking programs, such as lump sum windows; annuity buy-ins and buy-outs, which included application of DOL standards for annuities and pension plan freezes.
  • Draft and review employee communications regarding plan changes, ERISA-required documentation.
  • Prepared and submitted favorable determination letter filings to the IRS, and successfully negotiated with IRS agents regarding the tax-qualified status of retirement plans during the determination letter process.
  • Advised clients on the ability to use the IRS self-correction program.
  • Drafted plan documents, plan amendments for compliance and plan design issues, summary plan descriptions, summaries of material modifications and various required employee notices.