Employee benefits, executive compensation and retirement plans: design in United States

Groom Law Group, Chartered

Widely regarded employment law experts Groom Law Group, Chartered focus exclusively on benefits, health, retirement and executive compensation matters. Based in Washington DC, the practice is jointly led by Malcolm Slee, who specializes in matters involving professional employer organizations and the gig economy; Viv Hunter Turner, who draws on significant experience advising on issues involving tax, COBRA, ERISA, and MHPAEA; Lisa Campbell, who is a specialist in health services; Seth Perretta, whose practice covers federal tax and ERISA matters of employee benefits; Lars Golumbic, who is the resident lisitgation-expert with significant expeirence in ESOP class actions; William Delany, who is also a specialist in ERISA litigation; Brigen Winters, who is a policy expert on health and welfare, retirement, tax and executive compensation; and Michael Kreps, who focuses on complex retirement plans and health plan issues. In the wider group, David Levine‘s extensive practice ranges from retirement to wealth and welfare matters. Jon Breyfogle is a respected figure in the market with expert knowledge on ERISA’s fiduciary rules and government regulation on health insurance. Kathryn Bjornstad Amin is a go-to for health and welfare benefit planning and design.

Responsables de la pratique:

Malcolm Slee; Viv Hunter Turner; Lisa Campbell; Seth Perretta; Lars Golumbic; William Delan; Brigen Winters; Michael Kreps


Autres avocats clés:

David Levine; Jon Breyfogle; Kathryn Bjornstad Amin


Principaux dossiers


  • Applied for and successfully received an IRS private letter ruling approving a novel defined contribution (DC) plan feature.

Morgan, Lewis & Bockius LLP

Morgan, Lewis & Bockius LLP fields a large employee benefits and executive compensation practice, advising multinational corporates, financial institutions and governmental entities on complex retirement, fiduciary and executive compensation matters. The team is particularly noted for its depth in ERISA governance, plan investment and funding issues, multiemployer plans and regulatory investigations, supported by a substantial bench including former IRS and DOL officials. The team is jointly helmed by Craig Bitman in the New York office, who provides additional expertise in institutional investor and private investment fund matters; and Daniel Salemi, who excels in plan design, funding, modification and termination in the Chicago office. Over in Washington DC, key names to highlight include Althea Day, who advises a myriad of plan sponsors; Jonathan Zimmerman, who specialises in IRC and ERISA compliance; and Rosina Barker, who is the go-to for securities issues. Amy Pocino Kelly is experienced in DOL and IRS audit matters in the Philadelphia office. Over in Pittsburgh, Elizabeth Goldberg is well versed in ERISA fiduciary compliance, and Michael Gorman covers plan design matters.

Responsables de la pratique:

Craig Bitman; Dan Salemi


Autres avocats clés:

Amy Pocino Kelly; Althea Day; Jonathan Zimmerman; Rosina Barker; Elizabeth Goldberg; Michael Gorman


Principaux dossiers


Proskauer Rose LLP

Proskauer Rose LLP fields a compensation and benefits practice distinguished by its fully integrated approach across plan design, transactional structuring and ERISA litigation. The practice is particularly noted for its ability to align day-to-day plan design and fiduciary advice with transactional strategy and dispute risk mitigation. The team is also active in multiemployer plan representation, fiduciary governance, actuarial risk mitigation and health and welfare plan design. Seth Safra heads up the practice from the Washington DC office and is praised for his deep knowledge of plan administration, tax-qualification and compliance requirements. Also situated in Washington DC, Justin Alex is distinguished by his expertise in the sports industry. Over in the New York office, Robert Projansky is known for advising companies in the entertainment industry on employee benefit matters. Also based in New York, Anthony Cacace serves as general ERISA counsel to boards of trustees of multiemployer pension and welfare benefit plans; and Katrina McCann is best known for her experience advising on profit sharing, money purchase, 401(k), ESOP and defined benefit plans. Michael Album retired in February 2025.

Responsables de la pratique:

Seth Safra


Autres avocats clés:

Robert Projansky; Anthony Cacace; Justin Alex; Katrina McCann


Principaux clients

Johnson & Johnson


RELX Inc.


Ahold Delhaize


The Interpublic Group of Companies, Inc.


HealthEquity


Visa


Cultural Institutions


Multiemployer Benefit Funds


Church & Dwight Co., Inc.


Compensation Committees (MSG Entities, Figma Inc., Wendy’s)


Citigroup Inc.


Principaux dossiers


  • Advising Johnson & Johnson on various benefits matters.
  • Acting as sole U.S. employee benefits counsel for RELX.
  • Acting as primary outside counsel to Ahold Delhaize.

DLA Piper LLP (US)

DLA Piper LLP (US) advises on the full lifecycle of benefit and incentive arrangements, from early-stage equity plan design to complex public company compensation governance. The group is particularly active in the biotech and technology sectors, where it advises both privately held and publicly traded companies on the design, drafting and evolution of equity award programs. Its practice head Rita Patel sits in the Washington DC office where she advises on the design and administration of stock options, employee stock purchase plans and a range of other equity interests. Also in the DC office are Jonathan Rose, whose practice mainly focuses on ERISA matters, notably fiduciary duty requirements, and Erin Sweeney, whose expertise lies in health privacy, welfare benefit claims, voluntary plans and plan terminations. Richard Ashley is a key name in the Chicago office for his knowledge of complex ERISA Title I matters and high-profile executive compensation matters. Dean Fealk is the go-to for IPO and post-transactional talent strategies in the San Francisco office.

Responsables de la pratique:

Rita Patel


Autres avocats clés:

Jonathan Rose; Richard Ashley; Dean Fealk; Erin Sweeney; Melissa Mayhew


Les références

‘The team is one of a kind from my perspective. Their ability to be creative in problem solving to find the right solution always amazes me. They are also willing to do the « grunt work » that they shouldn’t have to.’

‘Rita Patel and Melissa Mayhew are highly educated, brilliant and incredibly gifted lawyers. But what makes them stand out is their sincerity. I have never felt like just another client or that they did not have the best interests of my organization. Their passion is felt in every interaction through attentive and thoughtful dialogue.’

‘This practice group not only is knowledgeable and experienced, but they make what could otherwise be a very dry area of the law engaging and fun. In addition, the practice group has created a core team that is committed to our company, which facilitates long-term strategic planning and efficient billing and cost control. They are proactive in spotting current and future issues for the benefits team. For the superior quality of service they provide, their billing rates are reasonable.’

Principaux clients

DexCom, Inc.


LVMH Moet Hennessy Louis Vuitton Inc.


Eversource Energy


StoneX Group Inc.


Philip Morris Products S.A.


Humana, Inc.


PensionBee Group PLC


Pfizer


Ares Management Corporation


LEGO


Principaux dossiers


  • Representing Dexcom, Inc. in all of its corporate and executive compensation matters and SEC filings.
  • Representing Louis Vuitton in employee benefits and executive compensation matters including, advisingon complex tax withholding issues and how its equity awards are designed and paid out.
  • Advising Eversource on its investment management committee and plan administrative committees that oversee its defined benefit, 401(k) and VEBA plans.

Eversheds Sutherland

Eversheds Sutherland‘s employee benefits and executive compensation practice has particular strength in advising the financial services and insurance sectors on complex ERISA and tax matters. The team is noted for its deep experience in fiduciary governance, retirement product structuring and regulatory compliance, frequently advising market participants on issues affecting annuities, IRAs and 403(b) arrangements. Adam Cohen spearheads the group from Washington DC and is known for working on the design and implementation of tax-qualified retirement plans, non-qualified deferred compensation plans and fringe benefits. Michael Hepburn supports Cohen in the DC office and excels in the design, administration, and termination of retirement and welfare plans. Over in Atlanta, Brenna Clark is a key contact for employee benefits advice in corporate transactions, and Brittany Edwards-Franklin is highly skilled in negotiations with the IRS and DOL. April 2025 saw the departure of Carol McClarnon and June 2025 saw the arrival of David Kaleda from Groom Law Group, Chartered.

Responsables de la pratique:

Adam Cohen


Autres avocats clés:

Michael Hepburn; Brenna Clark; David Kaleda; Brittany Edwards-Franklin


Principaux clients

Rheem Manufacturing


Chicago Atlantic Loan Portfolio


Irrimax Corporation


Acacium Group


ASKO Holding


Securian Financial


Harrison Poultry


Kiwa


IGM Financial


Cox Communications, Inc.


Element Markets


Gray Television


G&L Holdings


Advisor Group, Inc.


Principaux dossiers


  • Represented Rheem Manufacturing in its strategic acquisition of Nortek Global HVAC (NGH).
  • Advised Empower Retirement in connection with its acquisition of Plan Management Corporation (PMC).
  • Advised Kiwa on employee benefits and executive compensation matters in connection with two strategic acquisitions.

McDermott Will & Schulte

McDermott Will & Schulte maintains a broad employee benefits and executive compensation practice with notable strength across retirement plans, executive compensation, ESOPs and healthcare-related benefits work. The team is particularly active in advising public companies, private equity sponsors and senior executives on complex compensation structures, deferred compensation, incentive equity arrangements and transaction-related benefits issues. Andrew Liazos anchors the team from the Boston office where he advises on governance and fiduciary matters. Key figures in the Chicago office include Jeffrey Holdvogt, who specialises in the design of pension, defined contribution and executive deferred compensation agreements; and Jacob Mattinson, who counsels companies on healthcare reform and welfare plans. Situated in Dallas, Allison Wilkerson is also noted for her expertise in the design and execution of transactions involving ESOPs. Lisa Loesel left the firm in May 2025, followed by Alden Bianchi in January 2026.

Responsables de la pratique:

Andrew Liazos


Autres avocats clés:

Jeffrey Holdvogt; Jacob Mattinson; Allison Wilkerson; Hillary White; Todd Solomon


Les références

‘Highly expert and practical in a complex and challenging field. Know the players well on all sides of the plan and its enforcement.’

‘Todd Solomon — good sense of humor, very fast response time, highly relational Jacob Mattinson — good response time, calm, clear, practical ’

‘The most knowledgeable in the ESOP space. Invaluable advice and assistance in the design and completion of our ESOP. We learned from various other companies all the mistakes that they made in their plan design, and we made none of those mistakes. I credit the MWE team for that.’

‘Allison Wilkerson is maybe the hardest working, smartest attorney I have ever met. I trust her unconditionally and she is an incredible asset to our company. Anything ESOP related, we trust her judgement and advice.’

‘This practice is a pleasure to work with as they take their time to understand any unique aspects of your particular situation, anticipate any future risks and how a situation may evolve in the future, take a balanced approach to solving for bespoke executive compensation and agreement needs, and deliver high-quality and timely service. ’

‘We work with McDermott Will & Schulte’s ESOP team. They have the in-depth knowledge and experience that we need to help us navigate complex ESOP and other benefit plan issues.’

‘The individuals we work with have exceptional expertise in the qualified benefit plan area.’

‘They are so incredibly responsive – even to pro bono clients and very patient with the process and listened so carefully to the kind of support we were looking for. They also explained things to us in a very accessible way! ’

‘Since we only worked with Hillary White, everything I wrote for the aforementioned question related to the « team » is really for Hillary. ’

Principaux clients

Albertsons Companies / United Food and Commercial Workers Union and Participating Food Industry Employers Tri-State Pension Fund and IUE-CWA Pension Fund


American Staffing Association (and staffing agencies)


BDO


Citigroup


Ericsson


The ERISA Industry Committee (ERIC)


Genentech


Hospital Sisters Health System


Liberty Mutual Insurance


National Futures Association


SBMA Benefits


Tesla Special Committee of the Board of Directors


Principaux dossiers


  • Advising BDO on ongoing ESOP sustainability, complex regulatory compliance, and strategic benefits integration following its landmark $1.4bn ESOP formation.
  • Advising Ericsson on IRS retirement plan audits, annuity lift-outs, and the consolidation of multiple pension arrangements.
  • Advising Liberty Mutual on pension derisking strategy and defending the company in retiree medical ERISA litigation.

Seyfarth Shaw LLP

Seyfarth Shaw LLP fields a sizeable employee benefits and executive compensation practice advising major employers on plan design, fiduciary governance and regulatory compliance. The team is particularly noted for its alignment with a strong ERISA litigation bench, enabling risk-informed structuring of qualified, non-qualified and health and welfare arrangements. Diane Dygert leads the group from Chicago and is highly experienced in benefits operations, fiduciary governance, HIPAA privacy compliance and wellness programs. Additional key figures in the Chicago office include Jennifer Kraft, who routinely counsels on welfare benefits issues, notably wellness programs; Ben Conley, who is noted for his broad practice spanning employee benefits, fiduciary governance and data privacy; and Jon Karelitz, who routinely assists clients with the implementation and administration of 401(k) plans. In Washington DC, Liz Deckman designs and implements an array of tax-qualified retirement plans and trusts. Richard Schwartz focuses his practice on benefits work for health sector clients from the New York office.

Responsables de la pratique:

Diane Dygert


Autres avocats clés:

Jennifer Kraft; Ben Conley; Jon Karelitz; Liz Deckman; Richard Schwartz


Les références

‘Seyfarth Shaw has extraordinary expertise in the area of employee benefits compliance–both pension (defined benefit and defined contribution) plans and welfare plans. In addition to their substantive knowledge, they are very quick (responsive) to client questions, including in areas where there is not a single clear answer. This makes them an outstanding partner in helping clients balance legal risk and implementation hurdles/practicalities.’

‘Very knowledgeable subject matter experts, proactive and responsive. Client focused, commercial approach. Interested in learning about you as a client and understanding goals and objectives.’

‘Seyfarth Shaw’s attorneys in the employee benefits space are very knowledgeable and practical. They know when we need to have an in-depth response and when an email with high level thoughts is sufficient. They understand the business needs and provide practical legal advice.’

Principaux clients

UL Solutions Inc.


Viterra USA Holdings LLC


University Hospitals Health System, Inc.


Northwell Health


Mitsui & Co. (USA), Inc.


Bausch & Lomb


Principaux dossiers


Winston Taylor

Winston Taylor is particularly active in health and welfare plan structuring, executive compensation, pension de-risking and fiduciary governance, including advice relating to ACA implementation, mental health parity, HIPAA and association health plans. The practice also demonstrates strength in retiree medical and pension administration, cross-border compensation coordination and benefits support in corporate transactions. Joseph Adams is responsible for overseeing the practice and is recognised for his advice on retirement plan governance, incentive compensation design, fiduciary compliance and the benefits aspects of major corporate transactions. David Rogers is noted for his expertise in PBGC, IRS and DOL proceedings and defined benefit plan terminations in the Washington DC office. Amy Gordon focuses her practice on self-funded and insured health plans. Anne Becker specialises in retirement plan and executive compensation matters arising in corporate transactions. Erin Weber is noted for expertise in fiduciary governance and pension de-risking transactions. All lawyers mentioned are based in Chicago unless otherwise stated.

Responsables de la pratique:

Joseph Adams


Autres avocats clés:

David Rogers; Amy Gordon; Anne S. Becker; Erin Haldorson Weber


Principaux clients

ACI Worldwide, Inc.


ADP, Inc.


Applied Materials, Inc.


Blue Cross Blue Shield Association


Carnival Corporation & plc


Embraer Aircraft Holding, Inc.


Restaurant Brands International Inc.


Rialto Capital Management, LLC


Royal Caribbean Group


RWJBarnabas Health


TPG Inc.


UnityPoint Health


Principaux dossiers


  • Acting as employee benefits and executive compensation counsel to Applied Materials, including plan design, compliance, negotiations, and transaction-related issues.
  • Advising Carnival on global ERISA compliance, equity compensation, retirement, healthcare, and pandemic-related benefit regulations.
  • Advising RWJBarnabas on benefit availability, retirement plan restructuring, governance, fiduciary training, union pensions, and acquisition-related due diligence.

Baker McKenzie

Baker McKenzie offers a globally integrated compensation and benefits practice advising multinational employers on the design and implementation of employee benefit, executive compensation and equity incentive arrangements across jurisdictions. The group is particularly active in advising on the compensation and benefits aspects of cross-border reorganisations, spin-offs and post-acquisition integrations, as well as on pension risk mitigation strategies for multinational employers, including defined benefit de-risking and fiduciary risk management. Barbara Klementz serves as practice head in the San Francisco office and focuses her practice on global equity compensation programs. Also in the San Francisco office are Sinead Kelly, who is well versed in issues around executive and director compensation arrangements, and Victor Flores, who is experienced in ERISA issues stemming from compensation programs. Brian Wydajewski is an expert in global equity and cash compensation plans in the Chicago office.

Responsables de la pratique:

Barbara Klementz


Autres avocats clés:

Sinead Kelly; Brian Wydajewski; Victor Flores


Les références

‘The breadth of their advice across multiple countries around the globe in the area of equity compensation from both governance, security, tax and labor and employment perspectives. I haven’t found a comparable firm that is a one-stop shop for us in the area at a reasonable cost. They’ve also provided excellent service over the years and have been very practical across the several attorneys who have led the engagement.’

‘Brian Wydajewski is very responsive and provides highly practical advice.’

‘My partners at Baker are always looking at our collaborations in a way to find the best possible outcome that honors our priorities/interests and they do it within the timeframe that allows for timely action.’

Principaux clients

Blumberg Grain


Principaux dossiers


  • Represented Blumberg Grain in connection with its formation and the design, documentation and implementation of its profit sharing/profits interest program and a transaction bonus program.

McGuireWoods LLP

The McGuireWoods LLP team is particularly active in transformational plan restructurings, including large retirement plan redesigns and annuity de-risking initiatives, as well as large-scale 401(k) and ESOP re-platforming and pension governance reform. Gerald Thomas and Taylor Wedge French both take on the role of leading the practice. Thomas is the resident tax expert and sits in the Atlanta office. French has extensive experience in the creation and maintenance of tax-qualified retirement plans in the North Carolina office. Another key figure in the North Carolina office is Allison Tanner, who specialises in matters arising under ERISA and the Internal Revenue Code. Over in Richmond, Robert Wynne is well versed in the SEC’s executive compensation proxy disclosure rules. In Chiacgo, Carolyn Trenda is the go-to for the design and ongoing administration of tax-qualified retirement plans, and Katie Rak is experienced in pension plans.

Responsables de la pratique:

Gerald Thomas; Taylor Wedge French


Autres avocats clés:

Robert Wynne; Carolyn Trenda; Allison Tanner; Katie Rak


Les références

‘Katie has unique understanding of our pension. She’s worked with us for years. ’

Principaux clients

Equitrans Midstream


The ExOne Company


The Neiman Marcus Group


NorthShore University Health System


Direct Energy (sold to NRG Energy)


Sheridan Capital Partners


Navient Solutions, LLC


Principaux dossiers


Troutman Pepper Locke LLP

Troutman Pepper Locke LLP is noted for its ability to handle day-to-day ERISA compliance, fiduciary governance and regulatory interpretation, while also assisting on the benefits aspects of corporate transactions and workforce restructurings. The team supports clients on the full spectrum of qualified and non-qualified plan issues, health and welfare arrangements and executive compensation advisory mandates. Its practice head James Earle is situated in the Charlotte office and assists clients in the design and administration of welfare benefit plans and tax-qualified retirement plans, notably 401(k) plans and defined benefit plans. Also based in Charlotte, Lynne Wakefield assists clients with employee benefit plan governance, including committee structures and charters. In the Philadelphia office, David Kaplan focuses his practice on public company executive compensation disclosures, and Sheri Adler designs and documents equity incentives, cash bonus arrangements, and employee stock purchase plans.

Responsables de la pratique:

James Earle


Autres avocats clés:

Lynne Wakefield; David Kaplan; Sheri Adler


Principaux clients

Sealed Air Corporation


Bank of America Corporation


Crane Company


Enpro, Inc.


Pathward Financial, Inc.


Denny’s Corporation


Optcapital, LLC


BrightView Holdings, Inc.


Coherent Corp.


Kinder Morgan


Pinnacle Midstream


Spinnaker Oilwell Services, LLC


Main Street Capital Corporation


Richmond National Group


Summit Midstream


Methode Electronics


NOV, Inc.


Target Lodging


Waste Management Inc.


Energy Transfer


Airborn, Inc.


Nautic Partners


Axis Lighting, Inc.


Vuaant, Inc.


Innovation Discovery Holdings, LLC


Adams Resources & Energy, Inc.


Southwire Company, LLC


Repay Holdings Corporation


Orange Business Services US Holdings Inc.


Domtar (Paper Excellence Canada Holdings, Domtar Corporation, Resolute Forest Products, Inc.)


Cobb County (Georgia)


Swiss Re Management Corporation


LL Global


Atlanticus Holdings Corporation


Georgia Banking Company


Quikrete Holdings, Inc.


Peoples Financial Services Corp.


Burke & Herbert Financial Services Corp.


Five Below, Inc.


GlaxoSmithKline


Brandywine Realty Trust


Unisys, Inc.


Vishay Intertechnology, Inc.


Old Point Financial Corporation


Principaux dossiers


  • Acted for Constance Brewster on a project with the City of Atlanta creating and restructuring their 2025 pension plan.
  • Acted as outside counsel on Bank of America’s U.S. employee benefits and equity compensation plans for over three decades.
  • Engaged by Pathward Financial as primary outside counsel on day-to-day compliance matters across a range of employee benefits and executive compensation matters and we have continued to provide advice in connection with executive compensation and benefits matters.

ArentFox Schiff

ArentFox Schiff advises employers, plan sponsors and fiduciaries on the design, administration and correction of employee benefit and executive compensation arrangements. The practice is particularly noted for its specialized expertise in resolving complex operational failures and plan compliance issues that pose tax disqualification and fiduciary risk. At the helm of the practice are Brian Friederich and Mamta Shah, both of whom are situated in the Chicago office. Frederich is particularly skilled at advising companies in the manufacturing, healthcare, financial services and technology sectors. Shah is routinely called upon to resolve plan governance issues, harmonize benefit structures post-acquisition, and address operational failures in benefit plans.

Responsables de la pratique:

Brian Friederich; Mamta Shah; Brian Friederich; Mamta Shah


Principaux clients

Bunn-O-Matic Corporation


Principaux dossiers


  • Serving as outside counsel to Bunn on all employee benefits and compensation issues including with respect to employment agreements, retirement plans (both 401(k) and defined benefit plans), and its health and welfare plans.

BakerHostetler

BakerHostetler handles the full spectrum of retirement, health and executive compensation matters, including plan integration and operational issues arising from corporate transactions, as well as government investigations and audits. Seth Hanft and Brian Murray jointly head up the practice from the Columbus and Cleveland offices, respectively. Hanft is highly experienced in ERISA compliance, IRS audits, ACA and HIPAA matters. Murray specializes in EBEC issues in the context of M&A transactions. Another key figure of the Cleveland office is Jennifer Mills, who focuses on health and welfare plans. Also based in Columbus, Susan Lubow is well versed in qualified and non-qualified retirement plans, and Stacy Wilhite is experienced in M&A-related EBEC matters. Over in the Dallas office, Stefan Smith is regarded for his knowledge of Code Section 280G and 409A compliance matters.

Responsables de la pratique:

Seth Hanft; Brian Murray


Autres avocats clés:

Jennifer Mills; Susan Lubow; Stacy Wilhite; Stefan Smith


Principaux clients

Blue Point Capital Partners


Avalon Capital Management LP


Principaux dossiers


  • Represented Blue Point Capital Partners in the sale of its portfolio company, Sylvan, Inc., to E3Tech.
  • Represented Avathon Capital Management LP in its acquisition of OculusIT LLC.

Ballard Spahr LLP

At Ballard Spahr LLP, its employee benefits and executive compensation team is particularly active in complex pension and retirement plan mandates, including defined benefit plan mergers, spin-offs, funding corrections and large-scale plan terminations. The practice spans executive compensation, ESOPs, health and welfare plans and multiemployer arrangements, with additional depth in withdrawal liability and collective bargaining-related benefits issues. Brian Pinheiro heads up the group from Philadelphia and skilled in ERISA governance, Section 409A and 280G matters, and regulatory proceedings before the IRS, DOL and PBGC. Also based in the Philadelphia office, Edward Leeds focuses on the design, administration and regulatory compliance of health and welfare plans. Over in Washington DC, D. Finn Pressly specialises in ACA, HIPAA and mental health parity compliance, healthcare reform and benefits-related regulatory developments.

Responsables de la pratique:

Brian M. Pinheiro


Autres avocats clés:

Edward Leeds; D. Finn Pressley


Principaux clients

Inspira Health Network


Wawa, Inc.


CSL Behring LLC


Ricoh USA, Inc.


Union Pacific Corporation


Main Line Health, Inc.


Republic Services, Inc.


TK Elevator Corporation


Temple University Health System


Santander


Principaux dossiers


  • Advising Santander on employee benefits and executive compensation issues for its U.S. employee benefit plans.
  • Advised Union Pacific on a broad spectrum of employee benefits and executive compensation matters, including the amendment and restatement of all of its defined contribution and defined benefit retirement plans, and operational compliance issues.
  • Representing Temple University Health System in employee benefits and executive compensation matters.

Cohen & Buckmann

Cohen & Buckmann is a highly specialized boutique devoted exclusively to employee benefits, pensions and executive compensation matters. The group demonstrates particular strength in deferred compensation and Section 409A structuring, fiduciary governance and investment adviser regulatory matters, as well as pension risk mitigation and plan termination strategies. Anchored in New York, the practice is led by a trio of partners, namely Sandra Cohen, who is a highly regarded executive compensation practitioner with deep expertise in Section 409A and complex deferred compensation structures; Carol Buckmann, who advises a client base of global employers on complex pension law and fiduciary matters; and Gretchen Harders, who is widely recognised for her breadth across executive compensation and qualified retirement plan matters. Zahava Blumenthal is also a key member of the team.

Responsables de la pratique:

Sandra Cohen; Carol Buckmann; Gretchen Harders


Autres avocats clés:

Zahava Blumenthal


Les références

‘I have had great experiences with Cohen & Buckmann in working across from them and referring individual clients to them. I have heard that they are knowledgeable, responsive, and practical in their advice on sensitive executive employment matters. I feel very comfortable referring senior executives to their firm.’

‘Gretchen Harders is an exceptional executive compensation lawyer. She is extremely responsive, thoughtful and savvy in representing executives going through life-changing employment changes. She is also an expert on employee benefits matters that many larger firms no longer have expertise in, such as qualified plans and retirement benefits. She is always helpful and practical. I greatly appreciate her!’

‘Cohen & Buckmann is a small but elite firm that works very effectively and efficiently on behalf of their clients. I am most familiar with their individual client practice (on behalf of executives), and they are a go-to firm when we are asked for referrals. They focus on the material points and do not sweat (i.e., waste time on) the small stuff.’

Principaux clients

Vestwell Inc.


Sun Life Financia


Field Trip Health


Investment Life Holding Co.


Principaux dossiers


  • Represented a group of pension plans and the actuarial firm that drafted their plans amid an audit dispute involving tax matter.
  • Provided U.S. pensions and executive compensation advice on incentive and retirement plans for several Canadian financial institutions.
  • Serving as the de facto pension, employment and compensation law department for several law firms on their client matters.

Greenberg Traurig

Greenberg Traurig advises a broad spectrum of employers, from closely held businesses to multinational corporations, on the design and drafting of qualified and non-qualified retirement arrangements, executive compensation structures and health and welfare plans. At the head of the practice are Magan Ray and Mindy Leathe, who sit in the Silicon Valley and Miami offices, respectively. Ray represents clients in IRS and Department of Labor audits, and Leathe regularly counsels clients on pension, profit sharing, 401(k), supplemental executive retirement (SERP), deferred compensation and health and welfare benefit plans. In the wider practice, Rebecca Hudson is key for ERISA and benefits design matters in Denver; Ian A Herbert is well versed in qualifying plan and ESOP mandates in Washington DC; and Stephanie Ahmad focuses on employee benefits and ERISA in Silicon Valley.

Responsables de la pratique:

Magan Ray; Mindy Leathe


Autres avocats clés:

Rebecca Hudson; Ian A. Herbert; Stephanie Ahmad


Les références

‘Extremely responsive and have the expertise to deliver truly practical advice. ’

‘Magan Ray, Stephanie Ahmad – know their clients and tailor practice advice to mesh with their client’s legal risk tolerance. ’

‘Our primary partner, Rebecca Hudson, is exceptionally attentive and responsive. She also has all the legal acumen required for all of our organizational needs. There is also tremendous bench strength as well. Excellence and quality legal services provided, with care and consideration for our imperatives, organizationally.’

Principaux clients

Amazon


Google, Inc.


Altera.


Intuit


Omnissa


Ross Stores, Inc.


Qualcomm


Granite Construction


Young Life


Urban Solution Group


Principaux dossiers


  • Serving as outside counsel to Amazon with respect to employee benefits matters
  • Serving as Google Inc.’s outside employee benefits counsel, providing legal and strategic advice.
  • Representing Ross Stores in all employee benefit matters.

K&L Gates

The K&L Gates team advises employers, fiduciaries and trustees on complex retirement, health and incentive plan design mandates. The team demonstrates particular strength in qualified plan restructuring, including defined benefit freezes and terminations, plan spin-offs and pension risk transfer transactions involving group annuity purchases transferring significant liabilities. The practice is jointly led by San Francisco-based Rikki Sapolich-Krol, who focuses on structuring, implementing, administering and correcting benefits plans and compensation arrangements; and Karrie Johnson Diaz advises on all aspects of qualified retirement plans from the Seattle office. Ali Nardali is a leading public company executive compensation advisor in the San Francisco office. Jennifer Addis is known for her work on ERISA compliance and fiduciary governance in the Seattle office.

Responsables de la pratique:

Rikki Sapolich-Krol; Karrie Diaz


Autres avocats clés:

Ali Nardali; Jennifer Addis


Principaux clients

Falfurrias Capital Partners


PPG Industries, Inc.


The SEER Group


River Run Bancorp, MHC


Principaux dossiers


  • Represented PPG Industries, Inc. on the full spectrum of its employee benefits and executive compensation work.
  • Represented FCP in connection with the acquisition and sale of multiple portfolio companies, including with respect to employee benefits and executive compensation diligence matters.

Mayer Brown

Mayer Brown maintains a preeminent employee benefits and ERISA practice distinguished by its depth in fiduciary governance and retirement investment product design. The practice is particularly recognised for its extensive work with asset managers, banks and insurance companies on the structuring of collective investment trusts and defined contribution investment products. Practice head Maureen Gorman anchors the team from the Palo Alto office and routinely counsels on ERISA governance and regulatory audits and regularly handles benefits and compensation issues arising in complex corporate transactions. Erin Cho is a key figure in the Washington DC office and counsels plan sponsors on fiduciary governance and represents clients before the Department of Labor. Hillary August counsels plan fiduciaries on their ERISA obligations in the Chicago office.

Responsables de la pratique:

Maureen Gorman


Autres avocats clés:

Erin Cho; Hiliary August


Principaux dossiers


Pillsbury Winthrop Shaw Pittman LLP

Known for its strength in equity plan architecture, transactional integration and fiduciary governance, Pillsbury Winthrop Shaw Pittman LLP advises public companies, private equity sponsors and high-growth enterprises on the design and implementation of tax-efficient executive compensation arrangements. Working across both the New York and Austin offices, Jessica Lutrin co-heads the practice and is best known for designing incentive and equity frameworks in complex corporate transactions. Co-heading alongside Lutrin is Nora Burke in the New York office, who oversees the firm’s tax business group. In the wider team, Peter Hunt is a key name for pensions matters in New York; Mark Jones specializes in compensation and equity matters for public companies in Los Angeles; and San Francisco-based Christine Richardson is an expert in the retail and consumer sector.

Responsables de la pratique:

Jessica Lutrin; Nora Burke


Autres avocats clés:

Peter Hunt; Mark Jones; Christine Richardson


Les références

‘Great people, knowledgeable, great resources ’

‘Christine Richardson is knowledgeable, helpful, thoughtful, and strategic partner who consistently brings clarity, insight, and solutions.

‘Peter Hunt is highly knowledgeable and consistently accurate, thorough and thoughtful.’

Principaux clients

TD SYNNEX


IQVIA


Victaulic


Clearwater Paper


Qualer


Ventura Foods


EMCORE


Kiteworks


Momentus Capital / Ventures Lending Tech


Principaux dossiers


  • Advised TD SYNNEX Inc. on the redesign and global harmonization of its equity incentive program across 51 jurisdictions.
  • Counselled an energy company on its worldwide employee offering of stock options, performance shares and RSUs in 47 jurisdictions, addressing securities, tax, data-privacy and employment compliance requirements.
  • Advised Victaulic Company on the restatement and compliance of its pension, 401(k) and deferred-compensation plans.

Reed Smith LLP

Reed Smith LLP advises employers, executives and fiduciaries on a broad range of employee benefits and executive compensation matters, with particular strength in retirement plan compliance, executive compensation structuring and health and welfare plan governance. The practice handles the design and operation of qualified and nonqualified retirement arrangements, equity and deferred compensation programs, retiree health benefits and incentive plans, alongside regulatory proceedings involving the IRS, DOL and PBGC. Leadership of the group is the responsibility of Pittsburgh-based Allison Sizemore, who is noted for her expertise in ERISA fiduciary compliance, and Ian Sherwin, in New York. Additional figures to note from the Pittsburgh office include Jeffrey Aromatorio, who focuses on executive compensation design, equity incentives and securities law compliance, and Jennifer Gardner, whose strengths lie in in 409A and 457(f) plans. January 2025 saw the arrival of Scott Wagner and Ryan Gorman from Taft, Stettinius & Hollister LLP.

Responsables de la pratique:

Allison Sizemore; Ian Sherwin


Autres avocats clés:

Jeffrey Aromatorio; Jennifer Gardner; Ryan Gorman; Scott Wagner; Matthew Mohn; David F. Hayes


Les références

‘The team operates as an additional member of the team. For a firm this size, they are uniquely good at understanding and getting ahead of operational issues, even when it’s not requested as part of their services. ’

‘Ryan Gorman is unusual in his ability to communicate complicated issues simply. This is a huge help in the in-house context, where executives tend to reframe questions to the general counsel if they feel they were not appropriately communicated. He has a rare ability to operate similarly to actual legal team members within the company. On top of this, the work is done efficiently in a context where other firms try to get away with padded billing and create additional work for the business teams. It is rare to find an attorney at a firm this size with such a practical understanding of business operations.’

‘They build trust through genuine engagement and accessibility. They connect legal advice to long-term business strategy, ensuring we see the bigger picture. They provide clear, concise answers to our questions, not just legal jargon that we don’t understand.’

Principaux dossiers


Steptoe LLP

Steptoe LLP maintains a longstanding employee benefits and ERISA practice advising plan sponsors, fiduciaries, service providers and financial institutions on complex tax, fiduciary and governance matters. The team’s experience spans plan qualification, prohibited transaction issues, voluntary correction programs and fiduciary compliance under ERISA. Anchored in the Washington DC office, the practice is jointly run by Melanie Nussdorf and Eric Serron. The team benefits from Nussdorf’s financial services-focused knowledge of ERISA fiduciary and exemption authority, and Serron’s experience in ERISA fiduciary litigation.

Responsables de la pratique:

Melanie Nussdorf; Eric Serron


Les références

‘Steptoe’s ERISA practice is outstanding for work related to financial products and services. Whenever I call with an issue they are very quick to understand the issue and the business practice and have clearly heard the same or other similar issues from other clients. There is very little time and energy spent getting them up to speed and their very reasonable bills reflect that they are at the fulcrum of the issues of the day. I never feel like I am paying them for training associates and I feel like I get incredible value for the dollar. ’

‘Melanie Nussdorf is a star. There is no better ERISA lawyer. Great experience, great judgement and she has a deep and interesting client base. ’

Principaux clients

Securities Industry & Financial Markets Association (SIFMA)


United Mine Workers of America Health & Retirement Funds


Principaux dossiers


Thompson Hine LLP

Thompson Hine LLP supports large corporate clients across sectors including retail, healthcare, financial services, utilities and communications, reflecting its experience managing complex benefit programs for national employers. Julia Ann Love is responsible for overseeing the practice from the Cleveland office and is an expert in group health plan rules and regulation, notably those under ACA and the CAA. Over in the New York office, Timothy Brown is noted for handling executive compensation and retirement plan structuring. David Whaley is focused on ESOPs and 409A compliance, and Kim Wilcoxon is a health and welfare ERISA specialist, both of whom are situated in the Cincinnati office. Katie Kohn advises on all aspects of qualified retirement plan compliance in Washington DC.

Responsables de la pratique:

Julia Ann Love


Autres avocats clés:

Timothy Brown; David Whaley; Kim Wilcoxon; Katie Kohn


Les références

‘The people make the difference. The team that serves us works in tandem. As professionals in their field of expertise, they respond appropriately to (legislative) changes, litigation, and trends. They anticipate timely on indicators. They also closely monitor our movements, provide timely signals and take corrective action when needed. They communicate over multiple media and provide practical and easy accessible information.’

‘Enthusiastic partners and employees, committed to and with a passion for their field of expertise and aware that, in addition to content, the business relationship is important.’

‘Team is highly skilled and dedicated to first-rate customer service. They are always up to speed on new developments in the law. ’

Principaux clients

Nordstrom


Cardinal Health


News Corporation


Vitesco Technologies


Quest Diagnostics Incorporated


KeyBank


Delta Airlines


NCR Voyix Corporation


Verizon Communications


Kelly Services


McDonald’s Corporation


US Foods


Crouse Health Hospital


True Value Company


Principaux dossiers


  • Advised Graeter’s on an ESOP transaction.
  • Advised Quest Diagnostics with regard to Mental Health Parity and Addition Equity Act compliance, Consolidated Appropriations Act compliance and several new carved-out specialty managed care arrangements

Vedder

Vedder demonstrates particular strength in C-suite and senior executive compensation structuring, SEC disclosure compliance and shareholder engagement, including say-on-pay advisory mandates. Christopher Collins sits at the helm of the practice, which benefits from his significant experience advising on benefit issues in connection with M&A transactions and DOL and IRS correction programs. In the wider practice, Thomas Hancuch focuses his practice on employee benefit plan design and administration; Kelly Starr advises boards of directors and their committees on executive compensation matters; Amal Rafiq excels in matters involving the executive compensation and employee benefits aspects of M&A and ESOP transactions; and Olivia Ustupski regularly advises on fiduciary issues, plan operational errors and benefit claims and disputes. All lawyers mentioned are based in Chicago.

Responsables de la pratique:

Christopher Collins


Autres avocats clés:

Thomas Hancuch; Kelly Starr; Amal Rafiq; Olivia Ustupski; Susan Niver


Les références

‘The team is responsive and knowledgeable. ’

‘Tom Hancuch is intelligent, calm under pressure, and always available.’

Principaux clients

National Health Care Associates, Inc.


Cultural Institutions Retirement System


Public Theater


Bard College


Winsor School


ArcelorMittal


Perkins+Will


Cleveland-Cliffs Steel LLC


Follett Corporation


Huron Consulting Group, Inc.


Oil-Dri Corporation of America


Museum of Contemporary Art Chicago


Encyclopaedia Brittanica, Inc.


Principaux dossiers


  • Advise Cleveland-Cliffs Steel LLC’s (f/k/a ArcelorMittal USA LLC) staff on an almost-daily basis on all aspects of medical and other welfare plans, retirement plans and defined benefit.
  • Providing ongoing employee benefit and executive compensation representation for National Health Care Associates.
  • Providing ongoing employee benefit and executive compensation representation for Follett Corporation.

Cleary Gottlieb Steen & Hamilton

Cleary Gottlieb Steen & Hamilton routinely advises public companies, private equity sponsors and financial institutions on complex incentive design, governance and ERISA matters. The group is particularly noted for its strength at the intersection of executive compensation, corporate governance and strategic transactions. The New York-based outfit is headed by Michael Albano, who is highly regarded for his work designing and structuring incentive arrangements. Elizabeth Dyer is an asset to the group, particularly for her knowledge of complex ERISA-related matters. Julia Petty is also a key figure in the practice and regularly provides executive compensation and governance advice to large public companies.

Responsables de la pratique:

Michael Albano


Autres avocats clés:

Elizabeth Dyer; Julia Petty


Les références

‘Very experienced in handling Human Resources aspects of M&A deals. They have a deep knowledge base related to employee benefits, compensation, retention structures and equity plans. Every deal is unique and Cleary Gottlieb has been able to develop elegant solutions on more than one of my M&A deals. ’

‘Julia Petty is an amazing asset to Cleary Gottlieb. She is responsive and knowledgeable and give clear guidance. She is able to explain complex HR solutions to both the buyer and the seller to ultimately develop solutions with which both sides are highly satisfied. ’

‘Highly responsive. Gave practical advice with current trends.’

Principaux clients

Alphabet/Google


Argos Materials


Celestica


Clorox


Consolidated Edison, Inc.


Dentsply Sirona


Eastman Chemical


Fox Corporation


Levi Strauss & Co.


NetApp


Solventum


Somnigroup International


Sony


Starbucks


Tyson


Verizon


Principaux dossiers


  • Acting as counsel for Alphabet/Google and their semi-autonomous subsidiaries in connection with a variety of executive compensation, employee benefits and corporate governance matters.
  • Advising Fox Corporation on global compensation design, succession planning, as well as disclosure and governance matters.
  • Acting as counsel to Starbucks in all aspects of its executive compensation and employee benefit plans and programs, including in connection with employment agreements, equity and non-equity incentive plans, executive severance plans and related disclosure obligations.

Husch Blackwell LLP

Husch Blackwell LLP advises employers, fiduciaries and financial service providers on the design, implementation and administration of executive compensation and employee benefit arrangements. The team handles a broad range of qualified and non-qualified retirement plans, health and welfare programs, ESOPs, incentive compensation and severance arrangements. Craig Kovarik leads the team from the Kansas City office and specializes in ERISA tax compliance. Key figures in the team include Alan Kandel, who is experienced in ESOP matters in St Louis; David Eckhardt, who has extensive 409A expertise in Milwaukee; and Molly Hobbs, who is a retirement and health plan design specialist in Denver.

Responsables de la pratique:

Craig Kovarik


Autres avocats clés:

Alan Kandel; David Eckhardt; Molly Hobbs


Les références

‘They are diverse and very knowledgeable ’

‘David Eckhardt was very knowledgeable, detail oriented and communicated well ’

Principaux clients

Global Technology Industry Association (GTIA)


Jupiter Power LLC


Prospero Staff Capital


SureCo


Principaux dossiers


  • Acting as transactional counsel for Global Technology Industry Association (GTIA), previously known as the CompTIA, in the sale of its brand information technology certification and training business and products to H.I.G. Capital and Thoma Bravo.
  • Represented Prospero Staff Capital, a private equity vehicle co-led by Ted Kellner and Chris Jamroz, in acquiring a majority stake in Roadrunner Transportation Services.

Jackson Lewis P.C.

Jackson Lewis P.C. fields a broad employee benefits and executive compensation practice advising employers across sectors including healthcare, financial services, retail, manufacturing and technology. The group handles retirement, health and welfare plan design, fiduciary governance, executive compensation and cross-border compliance matters, alongside benefits support in corporate transactions. New York-based Melissa Ostrower and Baltimore-based Kellie Thomas both share leadership of the practice. Ostrower is known for her expertise in Section 409A, 162(m) and 280G compliance, health plan regulation and IRS and DOL correction and audit proceedings. Thomas is the go-to for fiduciary governance, ERISA correction programs and the benefits aspects of corporate transactions and post-closing integration. Joy Napier-Joyce is a key point of reference on healthcare reform compliance in the Baltimore office.

Responsables de la pratique:

Melissa Ostrower; Kellie Thomas


Autres avocats clés:

Joy Napier-Joyce


Les références

‘Joy Napier-Joyce is fantastic to work with. Her knowledge is both wide and deep. We’ve never brought anything to her that she didn’t already have working knowledge of from the start. And then she digs deeper to get to a reasonable, working, legal decision with us.’

Principaux dossiers


Sullivan & Worcester LLP

Sullivan & Worcester LLP advises public and private employers on the design, implementation and administration of retirement, welfare and executive compensation arrangements. The team handles qualified and non-qualified deferred compensation programs, equity incentive structures and ESOP transactions, with particular strength in succession planning for privately held and family-owned businesses. The Boston-based team is run by David Guadagnoli whose knowledge of ESOP, fiduciary and investment structuring is an asset to the practice. Amy Sheridan is a key support to Guadagnoli and has extensive 409A, 457 and equity structuring expertise.

Responsables de la pratique:

David Guadagnoli


Autres avocats clés:

Amy Sheridan


Les références

‘The level of expertise is top shelf. David Guadagnoli seems to know all of ERISA and IRS rulings.’

‘David Guadagnoli and Amy Sheridan both have superior knowledge in their respective areas. I value the ability to raise issues whether simple or complex. The firm takes the same diligent approach across all spectrums of complexity. ’

‘What I appreciate is that they due their diligence, ask the questions and try to figure out a solution that works best for my company. They collaborate and really create a partnership. David Guadagnoli and Amy Sheridan are a dynamic duo and I’m sure they have tons of behind the scenes help. ’

Principaux clients

Iron Mountain Incorporated


AlerisLife Inc.


ING Financial Services LLC


The RMR Group LLC


Sonesta International Hotels Corporation


Neighborhood House Charter School


TravelCenters of America LLC


OneTen Coalition, Inc.


Industrial Logistics Properties Trust


Principaux dossiers


  • Acting as outside general counsel for OneTen Coalition, Inc.
  • Represented AlerisLife as employment and benefits counsel in connection with its sale of its Ageility Physical Therapy Solutions business.
  • Representing Diversified Healthcare Trust and AlerisLife in disposition of facilities and management contracts of one of the U.S.’s largest assisted living managers.

Trucker Huss, APC

Trucker Huss, APC is an employee benefits boutique dedicated exclusively to employee benefits, executive compensation and ERISA matters. The firm advises multinational and mid-market employers, plan sponsors and fiduciaries on the design, implementation and administration of tax-qualified retirement plans, health and welfare programs, executive and deferred compensation arrangements, and severance plans. The San Francisco-based team is jointly led by a trio of partners, namely Robert Schwartz, who focuses his practice on multiemployer pension plans, employer withdrawal liability and ERISA litigation; Kevin Nolt, who specializes in qualified retirement plans; and Mary Powell, who counsels employers on the implementation of the CAA and ACA.

Responsables de la pratique:

Robert Schwartz; Kevin Nolt; Mary Powell


Les références

‘The lawyers at Trucker Huss have top-notch expertise on all aspects of benefits. They excel in providing practical guidance. The knowledge is more in-depth than many firms because they have lawyers specializing in specific areas of benefits. ’

Principaux clients

Cisco


DuMOLWinery, LLC


Computer Systems Technology, Inc.


CSAA Insurance Group


Principaux dossiers