Qualified Retirement Plans

We assist plan sponsors, plan fiduciaries, and human resources (HR) and benefit specialists to design, draft, amend, and terminate traditional, PEP, and multiemployer pension plans—including assistance with cash balance conversions. We help clients with de-risking strategies for defined benefit pension plans, including plan freezes, consolidations, plan terminations, annuity placements and “lift-outs,” and lump-sum windows.

We represent employers who have been audited or sued by the Department of Labor (DOL), Pension Benefit Guaranty Corporation (PBGC), and Internal Revenue Service (IRS) with respect to their retirement programs. We aid employers in preparing for an audit, identifying potential issues, and helping with the production of requested materials to minimize the potential impact of an audit and negotiate the terms of closing agreements upon completion of an audit. We counsel clients on DOL and IRS compliance programs, such as EPCRS, VCP, DFVCP, and VFCP as well.