Employee Benefits and ERISA

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Modrall Sperling represents clients in both transactional and litigation matters involving employee benefits and ERISA.  Our tax attorneys and litigators often employ a team approach to serve our clients with perspectives from all angles of the process.

We have several experienced attorneys who design, draft and assist in implementation of qualified and non-qualified retirement plans and welfare benefit plans.  We also assist clients in connection with IRS and DOL audits, claims by participants, and correction of plan and operational errors under the IRS and DOL voluntary correction programs.  We advise our clients regarding many types of employee benefits including: Qualified plans, such as 401(k) plans, 403(b) plans, profit-sharing plans, ESOPs, and defined benefit plans; Welfare Plans including health reimbursement plans, fringe benefit plans, cafeteria plans, dependent care reimbursement plans, and health flexible spending accounts; non-qualified plans, such as executive compensation, 409A deferred compensation plans, and 457 plans.  We work with both exempt and non-profit employers as well as non-exempt business corporations, sole proprietors, LLCs, and other entities.   

We represent our clients with regard to designing, implementing, and maintaining benefit plans and trusts; drafting necessary communications, documentation and procedures; obtaining favorable determination letters; assisting with audits, ERISA compliance and IRS compliance; advising on compliance with reporting, disclosure obligations and claims handling; and executive compensation and employment contracts.

Modrall Sperling maintains an active litigation practice in the area of employee benefits with a broad spectrum of experience.  We have represented a large variety of plan actors for pension and profit sharing plans as well as welfare benefit plans in claims and fiduciary breach litigation, QDRO matters and interpleader situations.



Our Wide Range Of Clients

Our clients include a wide variety of taxpayers, both individual and large and small businesses, professional and corporate, third-party administrators, non-profit and for profit entities, and governmental and tribal entities.  We work in conjunction with a wide variety of professional contacts and associations, including actuarial services, accounting services, third party administrators, trust departments, and investment advisers, to broaden the range of solutions we offer.  In addition, our Employee Benefits/ERISA attorneys regularly coordinate with firm attorneys practicing in related areas to provide a wide range of services.

In the litigation context, we have represented a wide array of clients, including life, health and disability insurers, HMO's, self-funded plans, plan sponsors, pension plans, and third-party administrators.