Deferred Compensation and Employment
Status of Qualified Plans
- We have been active in designing, drafting, amending, merging, and terminating all types of tax-qualified deferred compensation plans.
- We regularly obtain determination letters from the Internal Revenue Service with respect to the qualified status of plans, as well as obtaining private letter rulings from the Internal Revenue Service with respect to various issues.
- We have provided fiduciary counsel in connection with prohibited transaction issues, financing and refinancing of employee stock ownership plan trusts, plan purchases of qualified employer securities, plan investments, and selection of inestment managers and investment options for participant-directed investments.
Mergers and Acquisitions. We provide advice in connection with plan audits and with respect to plan issues arising in connection with corporate mergers and acquisitions.
Collective Bargaining Agreements. We negotiate with collective bargaining representatives over plan provisions and advise on all aspects of plan administration, including fiduciary and funding issues such as waivers.
Executive Compensation. We routinely advise clients on matters related to executive compensation.
Independent Contractors. We have advised numerous clients concerning employment relationships and the status of service providers as employees or independent contractors. We have also pursued rulings on that subject.