The firm counsels employers in the design, implementation, and operation of retirement plans and deferred compensation programs. We also represent employers before the Internal Revenue Service and the Department of Labor in the matters of initial and continuing tax qualification and audits of plans covered under the Employee Retirement Income Security Act of 1974 (ERISA). We advise employers on addressing employees' claims for benefits, as well as defending any claims against the plan.

Our services usually involve the following types of benefit plans and issues for both public and private corporations

• Retirement plan design and qualification of pension plans (both traditional and cash balance), profit sharing plans, money purchase plans and 401(k) plans

• Nonqualified plan design including “Top Hat” elective deferred compensation arrangements and supplemental executive retirement plans

• Retirement plan termination including applications with the Internal Revenue Service, Department of Labor and Pension Benefit Guaranty Corporation

• Plan administration counsel in regards to plan benefits, plan claims, participant notices, fiduciary responsibilities and prohibited transactions

• Review and correction of plan errors, including coverage and discrimination testing, and defense against plan audits or inquiries before the Internal Revenue Service and Department of Labor

• Tax and ERISA compliance and litigation matters

• Due diligence analysis of mergers, acquisitions and corporate transactions affected by ERISA and employee benefit plans.

With respect to executive compensation, we advise clients on the securities, tax, labor, employment and corporate law aspects of executive compensation issues. We also keep
clients apprised of potential accounting issues associated with various executive
compensation schemes.

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David W. Dodge