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Practices:

• Compliance and Investigations
• Construction & Engineering
• Corporate
  • Aerospace, Defense and Government Services
  • Banking Solutions
  • Canada-U.S. Cross-Border
  • Employee Benefits and Executive Compensation
  • Financing and Lending
  • Governance Center
  • Health Care
  • Joint Ventures and Strategic Alliances
  • Mergers and Acquisitions
  • Private Equity, Hedge Funds and Venture Capital
  • Tax
  • Technology
• Distressed Transactions, Workouts and Bankruptcy
• Employer Services Group
• Environment, Energy & Product Regulation
• Global Infrastructure and Public Private Partnerships
• Government Contracts
• Health Insurance Exchanges
• Insurance
• Intellectual Property & Technology
• International
• Litigation
• Military Bases and Communities
• Municipal Recovery & Restructuring
• Political Law
• Private Client Services
• Public Finance
• Public Policy and Regulatory Affairs
• Real Estate
• State Attorneys General
• Tax
• Tax-Exempt and Nonprofit Organizations
• White Collar Criminal Defense

Employee Benefits and Executive Compensation

In a highly competitive global economy, employee benefits and executive compensation are key toward attracting and retaining top talent. Even so, steady streams of statutory and regulatory changes in these areas make it ever-more difficult for organizations to keep pace and comply. With a team of attorneys who are highly experienced in this field, MLA offers guidance to public and private sector clients, helping them craft and maintain plans and packages tailored to their business needs.

Our practice focuses on counseling enterprises in the design, drafting, implementation and administration of qualified retirement plans — including 401(k) plans, profit sharing plans, defined benefit plans, cash balance plans, ESOPs and 403(b) plans — and nonqualified deferred compensation arrangements, including 457(b) plans. We negotiate and draft executive compensation and incentive programs, including equity-based compensation programs. We also work with clients on the design, implementation and compliance of group health, life insurance, disability, and other welfare plans, including cafeteria plans, medical reimbursement plans and tuition reimbursement plans.

With a practice that counsels entities in both government and business, our focus is on ensuring our clients' compliance with all applicable federal and state laws. We actively monitor employee benefit laws, regulatory actions, and litigation that could require changes to our clients' benefit or compensation plans. Of equal importance to us is understanding and achieving our clients' organizational objectives. From initial design and implementation, to ongoing administration and training, we work hand-in-hand with clients to provide solutions tailored to their needs.

Also as part of our practice, we advise clients on audit issues and annual filings. We represent clients before administrative bodies such as the Internal Revenue Service and the U.S. Department of Labor in matters involving penalty assessments, audits and other compliance issues. In addition, the members of our government affairs team are prepared to help our clients seek regulatory or legislative solutions to facilitate the operation of their employee benefit programs. The members of our Employer Services Group work with us to assist with union contract and employment-related issues.

Qualified Plan Compliance 

• Plan design, implementation and amendment
• Ongoing plan administration, including USERRA compliance
• Participant communications, summary plan descriptions and written policies and procedures
• Participant claims
• Contract negotiation with plan service providers, including investment managers
• Qualified domestic relations orders (QDROs)
• Non-discrimination and coverage testing
• Comprehensive internal compliance audit/best practices review
• IRS and DOL voluntary plan corrections
• IRS and DOL audits
• Review of annual returns and other agency filings
• Mergers and acquisitions/business transactions
• Window benefits, early retirement programs, and reductions in force

Fiduciary Duty 

• Plan governance
• Counsel to board of directors, trustees and fiduciary committee
• DOL compliance (plan fees and expenses, monitoring plan investments)
• ERISA 404© policies
• Investment, claims and other administrative procedures

Non Qualified Deferred Compensation and Executive Compensation Plans 

• Equity-based plans, such as options, restricted stock, SARs, phantom stock and restricted stock units
• Amend and design plans to comply with IRC Section 409A
• Advise compensation committees
• 457(b) and (f) plans for tax-exempt and governmental entities
• 162 (m) and 28OG requirements

Welfare Benefit Plans 

• Plan design, implementation and amendment
• COBRA administration
• Qualified medical child support orders (QMCSOs)
• Family Medical Leave Act compliance
• VEBAs
• Self-insured medical plans
• HIPAA compliance and training
• Retiree medical plans

Dispute Resolution 

• Participant claims
• Mediation/arbitration of benefits matters
• Litigation

Special Client Services 

• Participant meetings
• In-house seminars and presentations for fiduciaries, attorneys and HR staff