We help employers design and maintain competitive, forward-thinking tax-qualified retirement plans that allow employees to prepare for retirement.

Our attorneys provide the following services:

  • Design, implement, operate, and communicate all forms of tax-qualified retirement plans, including defined benefit pension plans, cash balance and pension equity plans, account-based profit sharing, and Section 401(k), 403(b), and 457 retirement savings plans

  • Help clients comply with the fiduciary requirements of ERISA and state law, and evaluate fiduciary best practices, including retirement plan investment and administrative committees, investment policy statements, and reviews of investment performance and fees

  • Obtain favorable IRS determination and opinion letters regarding the tax-qualified status of retirement plans

  • Correct operational and fiduciary failures under the IRS and U.S. Department of Labor voluntary correction procedures

  • Evaluate and correct potential prohibited transactions arising under ERISA and the Internal Revenue Code

  • Negotiate with the IRS, U.S. Department of Labor, and Pension Benefit Guaranty Corporation (PBGC) on retirement plan form, operational, and disclosure matters

  • Design and operate employee stock ownership plans (ESOPs) to achieve shareholder, corporate, and retirement plan objectives

  • Evaluate and negotiate withdrawal liability issues arising under multi-employer pension plans

  • Design and implement early retirement window programs, including the evaluation of the impact of federal ADEA and state age discrimination laws on such programs

  • Negotiate investment management and other service provider agreements on behalf of retirement plans and their fiduciaries

  • Communicate with retirement plan participants through summary plan descriptions (SPDs) and other required and recommended communications vehicles

  • Review qualified domestic relations orders (QDROs) and implement model QDRO procedures

contact

Brian M. Pinheiro
Practice Leader
Tel 215.864.8511
pinheiro@ballardspahr.com