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

Groom Law Group, Chartered

Widely regarded as a leader in the employee benefits and executive compensation field, the practice at Groom Law Group, Chartered marshals its unique knowledge and expertise as a few boutique firm in the area to provide major clients with a holistic service regarding benefit, compensation, health and welfare, pension and retirement plan design and compliance. A thought-leader in the field, the department is led on the employers side by David Levine, who assists in design and redesign of the most complex benefit and compensation plans, and by Malcolm Slee, an expert in ERISA and regulatory compliance, and they are joined by benefit plan tax expert Louis Mazawey. The health service side is led by the highly valued Lisa Campbell and Seth Perretta, and can boast the talents and experience of Jon Breyfogle, valued by health insurers and major financial firms alike for his expertise in ACA regulation, and Kathryn Bjornstad Amin, whose leads in health and welfare plan design and administration. All attorneys are based in Washington DC.

Responsables de la pratique:

David Levine; Malcolm Slee; Lisa Campbell; Seth Perretta


Autres avocats clés:

Jon Breyfogle; Louis Mazawey; Kathryn Bjornstad Amin


Principaux clients

Acquisition of Leading Industrial Company Led by Top Tier Private Equity Fund


Design of Defined Contribution Products Using Alternative Investments


Restructuring of Overfunded Health Care Funds for Large Corporations


Major Defense Contractor


Compliance Review of Health and Retirement Plans for Very Large Governmental Entity


Negotiation of 401(k) Services Agreement for Fortune 25 Company


B. Braun Medical Inc.


DOL Investigations (Retirement)


Milliman


Trademark License and Exclusivity Deal


Health Plan Fee Litigation


Strategic Advice on Potential Restructuring of Insurance Business


DOL Investigations (Health)


Portability Services Network


Investment Advice Related to Defined Contribution Plans


Biotechnology, Life Sciences and Diagnostics Conglomerate


Global Custody and Asset Management Firms


Lockheed Martin Savings Plan


Principaux dossiers


Morgan, Lewis & Bockius LLP

Morgan, Lewis & Bockius LLP ‘s large employee benefit and executive compensation practice provides a full range of plan design services to some of the most prominent clients in the business world, working with a broad interdisciplinary group of practitioners, all with employee benefit plan experience. Led by New York’s Craig Bitman and Philadelphia’s Amy Pocino Kelly, the team provides design and implementation counsel on the full array of concerns clients face regarding benefit, compensation, pension, and retirement plans, as well as regulatory compliance. Boasting a broad range of skills and experience, the team’s most prominent partners are Althea Day, who counsels clients on complex multiemployer plan issues; Jonathan Zimmerman, an expert on ERISA compliance and fringe benefit plans, and Rosina Barker, who leads on tax and securities on the most complex compensation and benefit plan designs, all of whom are based in Washington DC. In the Pittsburgh office, Elizabeth Goldberg advises benefit plan sponsors on fiduciary compliance, and Michael Gorman handles both plan design and governance plus compliance with legislation.

Responsables de la pratique:

Craig Bitman; Amy Pocino Kelly


Autres avocats clés:

Althea Day; Jonathan Zimmerman; Rosina Barker; Elizabeth Goldberg; Michael Gorman


Principaux dossiers


Proskauer Rose LLP

The team at Proskauer Rose LLP provides a comprehensive service in employee benefits and executive compensation plan design, with the practice’s multifaceted approach providing clients with high-quality and deep counsel across benefit and compensation plan design, issues regarding corporate transactions and employee benefits, and ERISA litigation all covered by the team. Based in Washington DC, Seth Safra leads the department, providing design assistance largest executive compensation plans to day-to-day administration and compliance advice He is joined from New York by Robert Projansky, an expert in employee benefits for clients in the entertainment industry, representing major entertainment companies on benefit plans valued in billions, and Michael Album, a thought-leader in the executive compensation field, representing management teams in multi-billion-dollar MBOs across a variety of sectors. Other leading attorneys in the department include New York’s Anthony Cacace, trusted in the ERISA multiemployer space, and Washington DC’s Justin Alex, an expert in distressed pension issues. Katrina McCann from NY is a leading associate in the field of benefit plan design.

Responsables de la pratique:

Seth Safra


Autres avocats clés:

Robert Projansky; Michael Album; Anthony S. Cacace; Justin Alex; Katrina McCann


Principaux clients

HealthEquity


Johnson & Johnson


Citigroup Inc.


RELX Group


Ahold Delhaize


Metropolitan Opera


Metropolitan Museum of Art


New York Philharmonic


New York City Ballet


Consolidated Edison Inc.


IAM National Pension Fund


Screen Actors Guild-American Federation of Television and Radio Artists (SAG-AFTRA) Health Plan, Screen Actors Guild-Producers Pension Plan, Producer-Writers Guild Health and Pension Plans, AFTRA Retirement Fund, Equity-League Health Plan and American Federation of Musicians & Employers’ Pension Fund


Union Labor Life Insurance Company (ULLICO)


Paper Handler’s – Publishers’ Pension Fund, |the Pressmen’s – Publishers’ Pension Fund, the Pressmen’s – Publishers’ Welfare Fund, the Newspaper & Mail Deliverers’ – Publishers’ Pension Fund, the Mailer’s – Publishers’ Welfare Trust Fund, and the Suburban Wholesalers Association Pension Plan


Principaux dossiers


  • Successfully represented IAM National Pension Fund on significant withdrawal liability recoveries and affirmation of the fund’s withdrawal liability assumptions in the U.S. Court of Appeals for the D.C. Circuit.
  • Advised Board of Trustees of the Screen Actors Guild – Producers Health merged Plan on adoption of health plan private exchange and on successful resolution of lawsuit related to the plan merger and design.
  • Advised RELX and other large employers on complex plan design and administration issues.

DLA Piper LLP (US)

With an ‘extremely knowledgeable, responsive, and client-focused’ team capable of working at a global scale on the full spectrum of employee benefit and executive compensation issues, DLA Piper LLP (US) can serve all facets of their client’s needs. Practice head Rita Patel from Washington DC specializes in equity and compensation arrangements regarding ERISA and fiduciary governance matters, and she is assisted there by an ‘outstanding legal resource’ in Jonathan Rose. In Chicago, Richard Ashley is renowned for his work in the financial sector, dealing with a range of benefit and compensation issues as well as highly complex ERISA Title I matters for some of the largest plan providers. From San Francisco, the ‘efficient and succinct’ Dean Fealk has particular expertise in designing equity and other compensation arrangements for international businesses in global transaction scenarios, and Washington DC’s Erin Sweeney leads in health privacy and welfare benefit claim matters.

Responsables de la pratique:

Rita Patel


Autres avocats clés:

Jonathan Rose; Richard W. Ashley III; Dean Fealk; Erin Sweeney; Melissa Mayhew


Les références

‘The benefits team is extremely knowledgeable, responsive, and client-focused. They provide legal advice that is practical and easy to understand and implement as a company.’

‘Rita Patel and Melissa Mayhew are both a pleasure to work with. ’

‘DLA Piper, LLP’s resources are exceptional. Best in class specialists and subject matter experts provide value to its clients that make it head and shoulders above its competitive firms.’

Principaux clients

James Hardie Industries plc


QUALCOMM Incorporated


X (formerly Twitter, Inc.)


Hewlett Packard [HP, Inc] Enterprise Development LP


Renesas Electronics Corporation


Philip Morris International, Inc.


LVMH Moet Hennessy Louis Vuitton Inc.


Ares Management Corporation


Hayfin Capital Management LLP


Halma Plc


Principaux dossiers


  • Advised a leading global hospitality company on reassessing its healthcare spend. The strategy that our team devised, generated significant cost savings to the Client and greatly reduced its healthcare costs.
  • Advised a multinational pharmaceutical and biotech company on all benefits and executive compensation work. This work includes representation of the pension committee and advice on fiduciary and tax issues.
  • Represented a multi-billion-dollar international tobacco company as lead counsel for all employee benefits and executive compensation work.

Eversheds Sutherland

Well-regarded for its skills and experience at the national and international scale, the team at Eversheds Sutherland is a thought-leader in the employee benefit and executive compensation field. From Washington DC the practice is led by Adam Cohen, whose track record of success regarding complex issues regarding compensation, benefit and pension plan design and tax compliance has made the firm an adviser of first choice in the financial service field and to nationally recognized brands. The DC team is bolstered by the talents of Carol McClarnon, noted for her understanding of the retirement plan design industry and ERISA and federal tax issues, and Michael Hepburn, who excels in designing, administering, and terminating retirement and welfare plans. In Atlanta, Brenna Clark plays an important role in transactions covering multiemployer pension plans and nonqualified retirement plans.

Responsables de la pratique:

Adam Cohen


Autres avocats clés:

Carol McClarnon; Brenna Clark; Michael Hepburn


Principaux dossiers


McDermott Will & Emery LLP

McDermott Will & Emery LLP’s ‘highly responsive and helpful’ employee benefit and executive compensation team sets itself apart from competitors, as the firm has one of the largest healthcare and benefit practices in the nation and it provides counsel for individual executives and management alike. Praised by clients for its ‘creative design work’, the global chair of the department is Boston’s Andrew Liazos, who excels in executive compensation plan design as well as complex matters of ERISA compliance and litigation, advising clients spanning from Fortune 500 companies to tax-exempt organizations and individual senior executives, and he is ably assisted by Boston’s Alden Bianchi, an authority in health and welfare plans. Leading the Chicago office are Jeffrey Holdvogt, a specialist in internal compliance reviews, healthcare and pension plans, as well as Jacob Mattinson and Lisa Loesel, who provide counsel in benefit design following large M&A.

Responsables de la pratique:

Andrew Liazos


Autres avocats clés:

Alden Bianchi; Jeffrey Holdvogt; Jacob Mattinson; Lisa Loesel; Brian Tiemann; Christian Nemeth; Allison Wilkerson


Les références

‘Creative design, thoughtful consideration of how to build a plan that can be easily explained to non-practitioners/plan participants’

‘Brian Tiemann is solid, practical attorney with detailed knowledge to tackle tough issues and questions, respectful of the need to manage time.’

‘We have followed the lawyers to McDermott because their knowledge of ERISA is unmatched; they have the ability to explain a complex area of the law in a way that others can understand; they are efficient in their work and stand by their budget; and they are highly responsive and helpful.’

‘Brian Tiemann is beyond critical for his historical knowledge of our plans due to the multitude of M&A activity that has occurred over the past couple decades. When legal opinions/recommendations are requested, his write ups are always comprehensive and provide purposeful explanations. He is also invaluable in providing support with difficult inquiries that myself and my team deal with on a fairly regular basis. ’

‘Subject matter experts’

‘Chris Nemeth and Allison Wilkerson are extremely responsive and excellent problem solvers’

Principaux clients

American Staffing Association


BDO


Citibank


Darden Restaurants


Discover Financial Services


Ericsson


ERISA Industry Committee


Kellanova (Kellogg’s)


Lenovo


Liberty Mutual


Principaux dossiers


  • Engaged on behalf of Liberty Mutual’s behalf on the “derisking” the of the company’s pension funds.
  • Advised on a big annuity lift out project for Ericsson, the multinational telecommunications company, which helped to reduce the ongoing burden of pension obligations on the company.
  • Created a cutting-edge group health insurance plan for the YWCA USA, the nonprofit organization, which is designed to offer lower cost group health insurance.

Seyfarth Shaw LLP

The employee benefit and executive compensation team at Seyfarth Shaw LLP leverages both experience and bench depth to supply counsel covering a range of benefit, compensation and retirement plan issues to clients across the nation. The team is led from the Chicago office by the highly experienced national chair Diane Dygert, whose breadth of expertise covers the establishment, implementation and administration of benefit plans and fiduciary governance training alongside general transactional counsel. She is joined by Jennifer Kraft, who specializes in qualified retirement plans and traditional defined benefit plans, as well as Jon Karelitz, who has worked on some of the largest pension design projects in US history, and Ben Conley, who specializes in reproductive health benefit plans. Across the nation, the team is represented by experts in Seattle’s Liz Deckman regarding plan design legislation during M&As and New York’s Richard Schwartz in special tax and ERISA rules.

Responsables de la pratique:

Diane Dygert


Autres avocats clés:

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


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 & Strawn LLP

Winston & Strawn LLP ‘s employee benefit and executive compensation department offers a larger range of services to clients than other EBEC teams, such as public company reporting, Title I investment advice, and support on international HR matters. In Chicago, practice co-chair Joseph Adams counsels clients on plan design, compliance with fiduciary duties, and advising equity arrangements amid M&As, divestitures and spin-offs. Also prominent are Washington DC’s David Rogers, frequently consulted for his skills and experience by some of the world’s largest employers for his benefit plan and executive compensation arrangement experience, Amy Gordon, an authority in employee health plans regarding ACA and HIPAA laws, Anne Becker, co-lead of the qualified retirement plan component of the practice, and Erin Weber, who has extensive experience in pension plan de-risking transactions. All named attorneys 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

ADP Inc.


Amentum Services, Inc.


Applied Materials, Inc.


Blue Cross Blue Shield Association


Carnival Corporation & plc


Darden Restaurant


Embraer Aircraft


Federal Signal Corporation


Meredith Corporation


Motorola Solutions, Inc.


Northern Trust


Nuveen/TIAA


PricewaterhouseCoopers (PwC)


Restaurant Brands International


Royal Caribbean Group


Principaux dossiers


  • Providing day-to-day fiduciary advice for Blue Cross Blue Shield in its oversight of pension and 401(k) plans with approximately US$13B in assets.
  • Serving as outside ERISA counsel to Carnival Corporation and its subsidiary, Holland America, Princess, and Seabourne.
  • Providing day-to-day employee benefits and executive compensation advice to Baxter International, Inc advice on its two U.S. pension plans, its U.S. 401(k) plan, and their Puerto Rico pension plan and savings plans, advising on executive compensation arrangements, nonqualified retirement plans, and health and welfare plans, and various additional aspects of their employee benefits portfolio.

Baker McKenzie LLP

The employment and compensation practice at Baker McKenzie LLP employs the strength of its national and international connections to provide plan design advice to a diverse array of clients, renowned particularly for its ‘deep expertise’ in executive compensation matters. Based in San Francisco, practice head Barbara Klementz is praised by clients as ‘amazing’ for her treatment of equity compensation programs amid corporate transactions, where she is joined by the ‘solution-oriented, responsive, and pro-active’ Sinead Kelly, reputed for her expertise in practical executive compensation plan design and implementation as well as for her counsel on the relevant federal and state legislation, and Victor Flores, who specializes in ERISA issues arising during compensation plan design and administration. From Chicago, Brian Wydajewski excels in the design of employee stock option purchase plans.

Responsables de la pratique:

Barbara Klementz


Autres avocats clés:

Sinead Kelly; Brian Wydajewski; Victor Flores


Les références

‘Baker McKenzie’s Employee Benefits, Executive Compensation, and Retirement Plans practice excels due to its deep expertise and global reach. Their lawyers possess comprehensive knowledge of complex legal frameworks, including ERISA, tax laws, and securities regulations, enabling them to provide high-quality advice on a wide range of issues. With a strong international network, they offer unparalleled expertise in cross-border benefits and compensation, ensuring compliance for multinational companies.

‘They possess a remarkable grasp of complex legal and regulatory frameworks, including ERISA, tax codes, and securities laws. This allows them to provide insightful and comprehensive advice.’

‘They don’t just offer legal advice; they understand the business implications of their recommendations. They can effectively weigh practical considerations, compliance requirements, and cost implications to provide well-rounded solutions.’

Principaux clients

Alphabet/Google


Principaux dossiers


  • Advised Alphabet / Google on implementation of their first dividend and dividend equivalent units on outstanding equity awards in 60+ countries as well as the implementation of a DRIP

McGuireWoods LLP

Acclaimed for its ‘deep technical expertise coupled with practical knowledge’, McGuireWoods LLP‘s employee benefits and tax practice covers both traditional benefit and compensation matters as well as issues demanding a broader, multidisciplinary approach. The team is led from Charlotte by Taylor French, whose expertise covers the range of benefit, compensation and retirement plan design and implementation for clients that range from large financial entities to nonprofit organizations. Also in Charlotte is Allison Tanner, who counsels clients on plan issues arising under ERISA and the IRC. The leading lawyer in the Richmond office is Robert Wynne, whose ‘ability to distill complex legal concepts into actionable advice’ makes him a specialist in plan design in the context of M&A, and Chicago’s Carolyn Trenda leads in health, welfare and fringe benefit plan design.

Responsables de la pratique:

Taylor French


Autres avocats clés:

Allison Tanner; Robert Wynne; Carolyn Trenda


Les références

‘McGuireWoods LLP’s Employee Benefits, Executive Compensation, and Retirement Plans practice is exemplary. What sets this practice apart is their comprehensive understanding of the complexities surrounding employee benefits and retirement plans, coupled with their ability to deliver timely and pragmatic advice tailored to our specific needs. They consistently demonstrate a high level of expertise, particularly in navigating intricate compliance issues and developing innovative solutions to complex challenges.’

‘McGuireWoods excels in attention to detail and client-focused solutions. Their team is proactive in identifying risks and opportunities, ensuring that our benefit strategies remain compliant and competitive. One of the standout features of this team is their seamless collaboration with our internal team, which has fostered a strong sense of partnership and trust.’

‘The practice distinguishes itself through innovation. Their ability to leverage technology for streamlined communications, as well as their commitment to diversity and inclusion, reflects a forward-thinking and modern approach to client service. Additionally, their transparency and flexibility in billing provide great value, ensuring clients feel confident in the services they receive.

Principaux clients

Equitrans Midstream


The ExOne Company


The Neiman Marcus Group


DXC Technology


NorthShore University Health System


Dominion Energy Services, Inc.


Direct Energy (sold to NRG Energy)


Sheridan Capital Partners


Navient Solutions, LLC


Principaux dossiers


Troutman Pepper Locke LLP

Troutman Pepper Locke LLP‘s employee benefit and executive compensation practice is prepared to serve clients on any tax or regulatory problem regarding benefit, compensation and retirement plan design. Integrating a dedicated and experienced team within the rest of the firm, the team provides deep and vital counsel to a clientele spanning many industries. From Charlotte the team is led by James Earle, a point of contact for major clients on day-to-day benefit and compensation matters, including related disclosure issues for public companies. He is ably assisted by the experienced Lynne Wakefield, whose expertise covers the design and implementation of group health plans, benefit plan governance, and ERISA and ACA compliance. In Philadelphia, David Kaplan advises boards on design, negotiation, and documentation of stock-based and deferred compensation arrangements, and Sheri P. Adler supports clients on the benefits and compensation aspects of their key transactions.

Responsables de la pratique:

James Earle


Autres avocats clés:

Lynne Wakefield;  David M. Kaplan;  Sheri P. 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.


Domtar Corporation


Southwire Company, LLC


Repay Holdings Corporation


ScanSource, Inc.


Orange Business Services US Holdings Inc.


Cobb County (Georgia)


Swiss Re Management Corporation


LL Global


City of Atlanta


Amicus Therapeutics, Inc.


Evercore Inc.


Burke & Herbert Financial Services Corp.


Five Below, Inc.


GlaxoSmithKline


Hobart and William Smith Colleges


Brandywine Realty Trust


Unisys, Inc.


Littlejohn & Co.


Vishay Intertechnology, Inc.


Independence Realty Trust


Principaux dossiers


ArentFox Schiff

ArentFox Schiff‘s employee benefit and executive compensation department provides reliable counsel to clients across a range of industries on all questions relating to plan design, well-regarded for its efficacy and clarity in communication. From Washington DC the team is led by Quana Jew, praised for her ‘analytical and practical guidance’, and is highly regarded for expertise in tax, regulatory and design issues applicable to pension, ESOP, and executive compensation plans. She is joined by New York’s Mamta Shah, who excels in all facets of employee benefit plan design and implementation during the context of mergers and acquisitions, and from Chicago by Brian Friederich, an expert in benefits, onboarding and separation, and the selection and implementation of retirement plan offerings.

Responsables de la pratique:

Quana Jew; Mamta Shah; Brian Friederich


Les références

‘Their ERISA and Benefits expertise is top notch. Their employee relations team knows our business structure and helps us navigate employee relations and policy matters.’

‘Quana Jew is amazing. She is an expert in her field, knows our plans and helps us navigate issues with both analytical and practical guidance.’

Principaux clients

Vox Media


Monumental Sports & Entertainment


American Bankers Association


RTI International


AARP


Monsanto Company/Bayer Corporation


Carl Zeiss, Inc.


Choice Hotels International


Panda Restaurant Group


Bunn-O-Matic Corporation


Principaux dossiers


  • Retained to advise Vox on all of its employee benefits plans, including its retirement, health and welfare, and fringe benefit plans.
  • Serving as sole outside benefits counsel to AARP, formerly the American Association of Retired Persons and one of the largest non-profit organizations in the US.
  • Serving as sole outside counsel to RTI for all its retirement, health and welfare, and executive deferred compensation plans.

BakerHostetler

BakerHostetler‘s full-service EBEC practice boasts a deep bench of experts. The team is led by Susan N. Lubow from Columbus, who specializes in both complex benefit plan structuring work and ERISA compliance and disputes, and Jennifer Mills from Cleveland, an expert in health and welfare plan design and implementation. The Columbus tax office is well-represented by Seth Hanft, who excels in reducing operating costs relating to benefit and compensation plans, and Stacy Wilhite leads in EBEC matters associated with M&As and divestitures. From the Dallas office, Stefan Smith serves as outside benefits counsel to clients across a range of industries, especially regarding reviews and redesigns of plan and compensation structures as well as tax compliance.

Responsables de la pratique:

Susan N. Lubow; Jennifer A. Mills


Autres avocats clés:

Seth Hanft; Stacy Wilhite; Stefan Smith


Principaux dossiers


  • Serving as the Atlanta Braves Baseball Club’s lead outside benefits counsel and advises on all employee benefits administration and fiduciary matters.
  • Serving as North Texas Tollway Authority’s lead outside benefits counsel and advises on all employee benefits administration and fiduciary matters.
  • Providing federal income tax and securities law counsel to Cathay Bank regarding its incentive, executive, and equity compensation programs.

Ballard Spahr LLP

Ballard Spahr LLP‘s employee benefit and executive compensation team, renowned in the healthcare and life science industries, has a particular strength in helping clients navigate the ever-changing legal landscape surrounding health benefit plans, advising companies large and small. Based in Philadelphia, practice leader Brian Pinheiro focuses on statutory and regulatory rules concerning tax-qualified retirement plans, pension plans including cash-balance and 401(k) plans, and health and welfare benefit plans, and Edward Leeds focuses on issues relating to the design, administration and taxation of health and welfare plans as well as ACA and HIPAA compliance.  Washington DC’s D. Finn Pressly advises on domestic partner benefits, retiree health and welfare plans and assists employers in analyzing the impact of new legislation on benefit schemes.

Responsables de la pratique:

Brian Pinheiro


Autres avocats clés:

Edward Leeds; D. Finn Pressley


Principaux clients

Main Line Health, Inc.


Temple University/Temple University Health System


Republic Services, Inc.


Santander


Inspira Health Network


Wawa, Inc.


CSL Behring LLC


Ricoh USA, Inc.


Union Pacific Corporation


Principaux dossiers


  • Providing ongoing advice to Wawa, Inc. regarding its employee benefits plans, including its employee stock ownership plan (ESOP), 401(k) plan and health benefit arrangements.
  • Providing ongoing ERISA fiduciary advice to the Investment Committee that serves as a fiduciary for CSL Behring’s retirement plans.
  • Advising Republic Services, Inc. on employee benefits and executive compensation matters, including fiduciary advice for its internal Benefits Committee, assistance with benefits and compensation issues in M&A transactions, section 409A compliance, development of the executive compensation provisions of the Company’s proxy statement, fiduciary selection of an independent investment advisor.

Cohen & Buckmann

A boutique firm based out of New York, each of the attorneys in Cohen & Buckmann‘s employee benefits and executive compensation Advisory Practice is a specialist in their field, and its attorneys are often sought by other law firms for their plan design expertise. The group’s co-heads are Sandra Cohen, the practice’s executive compensation specialist, excelling in drafting and implementing incentive and equity compensation plans with experience working on large cross-border deals, and Carol Buckmann, who has decades of experience in pension and retirement plan design matters as well as in ERISA compliance work. Gretchen Harders and Zahava Blumenthal work with public companies and plan sponsors and providers alike on a broad range of benefits, compensation and retirement plan design, governance and compliance concerns.

Responsables de la pratique:

Sandra Cohen; Carol Buckmann; Gretchen Harders


Autres avocats clés:

Zahava Blumenthal


Les références

‘The hands-on nature of Sandra Cohen, her accessibility, and her knowledge of “market” in both dollars and terms was incredibly helpful. She also had the soft skill of knowing how hard to push and when to push while maintaining a positive relationship with the company board, again both entering and exiting.’

‘Sandra Cohen has built up a small but great team of lawyers with complementary areas of expertise.’

‘This team is comprised of professionals with large firm and intense executive compensation and benefits experience. They understand the complexity of both executive compensation and benefits issue for both large companies and individuals.’

Principaux clients

Securonix: CEO and management team


Major Canadian financial institution


Slaughter and May; Ashurst; Torys; Sherman Atlas Sylvester & Stamelman; and other large law firms


Vestwell Inc.


Sun Life Financial


Field Trip Health


EF Hutton


Principaux dossiers


  • Advised the high-profile CEO and co-founders of Securonix in its $1 billion investment by Vista Equity Partners.
  • Advised Field Trip on the adjustments to incentive equity held by U.S. taxpayers, both in terms of mechanics and public disclosure.

Greenberg Traurig LLP

Greenberg Traurig LLP‘s benefits and compensation practice is co-led from Silicon Valley by Magan Ray, valued by some of the technology industry’s largest employers for her experience in employee benefit, health and welfare plan design, implementation and administration, and Miami’s Mindy Leathe, who advises public and private companies on executive compensation arrangements, including equity compensation and long-term incentive plans. Other prominent attorneys are Denver’s Rebecca Hudson, who advises clients on benefit and compensation plan issues during corporate events, Ian A. Herbert (Northern Virginia, Washington DC), highly experienced in plan implementation and compliance issues, and Silicon Valley’s Stephanie Ahmad, who excels in leading clients through the regulatory landscape regarding health and welfare plan design and administration.

Responsables de la pratique:

Magan Ray; Mindy Leathe


Autres avocats clés:

Rebecca Hudson; Ian A. Herbert; Stephanie Ahmad


Les références

‘Our GT team possesses outstanding expertise and is always timely and efficient with the needs presented. ’

‘Rebecca Hudson is the best outside counsel I have ever retained on health and retirement plan matters. She is exceptional and timely and fair.’

Principaux clients

Amazon


Google, Inc.


Snap, Inc.


Intuit


VMware


Ross Stores, Inc.


Qualcomm


Granite Construction


Young Life


Principaux dossiers


  • Serving as outside counsel to Amazon with respect to employee benefits matters, providing advice and counsel on the full array of benefit plans, including ERISA disclosure and subrogation obligations, and handling ERISA claims and litigation.
  • Acting as Google’s outside employee benefits counsel since 2003, providing legal and strategic advice as Google grew from a private company to a publicly traded company.
  • Represented VMware, Inc., a US software company that provides cloud and virtualization software and services and claims to be the first to commercially successfully virtualize the x86 architecture.

K&L Gates

The benefits, ESOP, and executive compensation practice at K&L Gates provides employers from all sizes and industries the full range of employe benefit advice and counsel. The department is led from San Francisco by Rikki Sapolich-Krol and the ‘approachable, responsive, and super knowledgeable’ Karrie Johnson Diaz from Seattle, who specialize in structuring and administrating benefit plans and compensation arrangements, and qualified retirement plan design as well as compliance and reporting issues related to the Affordable Care Act and COBRA respectively. The executive compensation expert on the team is San Francisco’s Ali Nardali, and the team’s leading associate from Seattle is Jennifer Addis, who has experience working with 401(k)s and other defined benefit pension plans.

Responsables de la pratique:

Rikki A. Sapolich-Krol; Karrie Johnson Diaz


Autres avocats clés:

Ali Nardali; Jennifer Addis


Les références

‘Karrie Diaz and her team are approachable, responsive, and super knowledgeable on all things retirement plan.’

‘Karrie Diaz is exceptional. Her ability to put complex retirement plan matters into easy to comprehend language and providing common-sense approaches and solutions to problems are some of thereasons why I choose working with her.’

Principaux clients

The Seer Group


Children’s Home Society of Washington (d/b/a Akin)


Fresnel Software Corporation


Herc Rentals


Falfurrias Capital Partners


Saltchuk Resources, Inc.


Axonics


Principaux dossiers


  • Advised Saltchuk Resources, Inc. in connection with its pending acquisition of Overseas Shipholding Group, Inc. (NYSE: OSG).
  • Advised Axonics, Inc. (Nasdaq: AXNX) in its definitive agreement to be acquired by Boston Scientific Corporation (NYSE: BSX).

Mayer Brown

Mayer Brown LLP‘s benefits and compensation team has both cross-border and multidisciplinary capabilities, drawing from the strength of the firm’s global resources to deal with complex plan design issues. The practice is led from Palo Alto by Maureen Gorman, valued in both the domestic and international contexts for her tax and benefit expertise and for her counseling on ERISA and fiduciary issues. She is assisted from Washington DC by Erin Cho, valued by hedge funds and private equity clients for her experience in finance regarding investments by benefit plan funds, as well as plan governance and expense issues. From Chicago, Hillary August excels in a wide range of benefit and compensation plan issues, ranging from design and implementation to amendment and risk mitigation.

Responsables de la pratique:

Maureen Gorman


Autres avocats clés:

Erin Cho; Hiliary August


Principaux clients

Ares Management


Bristol-Myers Squibb


Canadian Imperial Bank of Commerce


Dow Chemical


HSBC


Morgan Stanley


Northern Trust


Northrop Grumman


UBS Asset Management


Yale University Investments Office


Principaux dossiers


  • Advising Canadian Imperial Bank of Commerce on the redesign of their deferred compensation plan and the negotiation of a new related trust agreement and service agreement.

Morris, Manning & Martin, LLP

Morris, Manning & Martin, LLP‘s dedicated employee benefit and executive compensation team advises public and private companies in all aspects of benefit, compensation, pension and retirement plan design and redesign, administration, implementation and governance. The practice is led by Edmund Emerson, a pension expert whom employers across a range of industries turn to when faced with administrative errors during plan implementations, as well as for compliance advice and fiduciary training. Scott Wagner deals with a wide range of design issues, particularly in deferred compensation plans, and Ryan Gorman leads representation of clients in difficult plan merger matters. Washington DC’s Jeff Witt is a major addition this year. All attorneys are based in Atlanta, unless otherwise stated.

Responsables de la pratique:

Edmund Emerson III


Autres avocats clés:

Scott Wagner; Ryan Gorman; Jeff Witt


Principaux clients

Greyhound Lines, Inc.


Mativ Holdings, Inc.


RSUI Group, Inc.


K1 Investment Management, LLC


BMC Software, Inc.


Mueller Water Products


FirstGroup America, Inc.


Numerous governmental entities in Georgia, including City of Atlanta, City of Alpharetta, City of Savannah, City of Cartersville, City of East Point, City of Gainesville, City of Peachtree City, City of Roswell, Chatham County, Cherokee County, Fayette County, Fulton County, DeKalb County, Glynn County, Bartow County, Gwinnett County, the Savannah Airport Commission, and MARTA


Insurance Trust for Delta Retirees


Digital Insurance, LLC (OneDigital)


BWAY Corporation


UCB, Inc.


Savannah College of Art and Design


Woodruff Arts Center


Mercer, LLC


Coca-Cola Bottlers Association


The GEO Group, Inc.


McKesson Corporation, Inc.


RaceTrac, Inc.


Principaux dossiers


  • Regularly advising BMC on all aspects of employee benefits matters, providing day-to-day benefits and compensation advice with respect to its tax-qualified defined contribution plan and executive compensation matters.
  • Representing RaceTrac, providing day-to-day benefits and compensation advice with respect to its tax-qualified defined contribution plans, health and welfare plan matters, and executive compensation matters.
  • Advising the Savannah College of Art and Design, a world-renowned fashion and design college, with respect to the administration of all benefits and compensation matters, including its 403(b) and 457(b) plans, health and welfare plans, and incentive compensation matters.

Pillsbury Winthrop Shaw Pittman LLP

Valued by clients in the technology and finance industries, Pillsbury Winthrop Shaw Pittman, LLP‘s executive compensation and benefits team deals with complex plan design matters, day-to-day counselling needs, and compliance advice. From Austin, practice leader Jessica Lutrin focuses on compensation and benefit plans in the context of corporate transactions, and NY’s Peter Hunt is renowned for his expertise in pension matters spanning regulatory guidance to 401(k) and deferred compensation plan design and implementation. Los Angeles’ Mark Jones, praised by clients for his ‘knowledge, expertise and practicable advice’, is a thought-leader is cross-border work regarding foreign investors offering ESOP opportunities to American clients, and San Francisco’s Christine Richardson is an ERISA specialist valued in the retail, ecommerce and consumer brands sector.

Responsables de la pratique:

Jessica Lutrin


Autres avocats clés:

Peter Hunt; Mark Jones; Christine Richardson


Les références

‘Pillsbury is very efficient at handling compensation and benefits matters and provide really great work products. The partner is very knowledgeable and the billing is quite reasonable. ’

‘I have worked with Mark Jones for many years and he is one the best comp&ben attorneys whom I have worked with. Besides his knowledge and expertise, he provides practicable advice and also give real data reference for the company to assess risks. ’

‘Christine Richardson is passionate about ERISA and about employee benefits. She conveys that passion to her clients and her team every day. She’s also one of the best in the field; other practitioners admire her and her clients love her. ’

Principaux clients

AT&T


Clearwater Paper


Everi Holdings Inc.


Invitae Corporation


IQVIA


JUUL


MSCI Inc.


Pacific Gas & Electric Company


Southern California Permanente Medical Group


TD Synnex


Victaulic


Wilbur-Ellis Holdings, Inc.


Principaux dossiers


  • Advised Spin Master Corp. in reaching a definitive agreement to acquire Melissa & Doug for $950 million in cash.
  • Represented Everi Holdings Inc. in its definitive agreements with International Game Technology PLC. The complex spin-off involved separating assets and transferring thousands of employees across the globe.
  • Represented Clearwater Paper Corporation in its definitive agreement to acquire an Augusta, Georgia-based bleached paperboard manufacturing facility from Graphic Packaging Holding Company.

Steptoe LLP

Steptoe LLP‘s employee benefits team covers fiduciary issues regarding ERISA compliance and is valued particularly by clients in investment and finance. One of the most experienced attorneys in the field, practice head Melanie Nussdorf, focuses on the tax-based rules for qualified benefit and pension plans and on advisory work concerning investigations, interpretation of exemptions and fiduciary compliance. Eric Serron deals with work concerning Title 1 of ERISA and breaches of fiduciary duty regarding benefit, compensation, welfare and pension plans. All employees based out of Washington DC.

Responsables de la pratique:

Melanie Nussdorf; Eric Serron


Les références

‘Melanie Nussdorf is one-of-a-kind and someone you want on your team for any ERISA/IRA regulatory matter.’

‘Eric Serron provides excellent ERISA counsel especially in the area of ERISA litigation.’

‘Invaluable insights into legislative and regulatory developments in Washington DC; trusted legal counsel on implementing new rules and regulations; strategic counsel on working effectively with government agencies; expert judgment on risk management issues across business areas.’

Principaux clients

Teamsters Joint Council No. 83 of Virginia Pension and Health & Welfare Funds


Principaux dossiers


Thompson Hine LLP

Thompson Hine LLP‘s employee benefit and executive compensation practice is led from Cleveland by Julia Ann Love, who provides counsel for public and private companies alike on benefit, health and welfare, and compensation plans, and is considered leading legal expert on group health plan rules and regulations. In the Cincinnati office are Timothy Brown, who represents large employers on a wide array of plan issues as well as fiduciary compliance, David Whaley, who specialises in all forms employee benefit plan design, and healthcare plan specialist Kim Wilcoxon. They are joined from Washington DC by Katie Kohn, who specializes in plan design advice amid corporate transactions and bankruptcies.

Responsables de la pratique:

Julia Ann Love


Autres avocats clés:

Timothy Brown; David Whaley; Kim Wilcoxon; Katie Kohn


Les références

‘The Thompson Hine team we work with are terrific listeners. They help us better understand federal and state issues that apply to our business questions. The knowledge in data and employee benefits is valuable to our business.’

‘Julia Ann Love is professional and she invests time to build a personal connection. The timeliness of completing projects is appreciated and the ability to help solve business challenges we present to her is highly valued. ’

‘Not only do they have great knowledge and expertise, but their responsiveness is a significant benefit’

Principaux clients

Cardinal Health


McDonald’s Corporation


Quest Diagnostics Incorporated


KeyBank


Kelly Services


US Foods


UPS


Delta Air Lines


Chick-fil-A


Nordstrom


Principaux dossiers


  • Advised the Owens Corning fiduciary responsible for selecting the safest available annuity provider to derisk an Owens Corning defined benefit pension plan via the purchase of an annuity in the amount of more than $233 million.
  • Obtained ground-breaking Advisory Opinion for Citibank in which the Department of Labor answered, favorably, critical ERISA compliance questions regarding Citibank’s diverse investment manager program.
  • Counseling Delta Air Lines on plan governance, fiduciary process along with other benefit issues

Vedder Price

Renowned by clients for its ‘responsiveness and clarity of communications’, Vedder Price‘s executive compensation & employee benefits practice covers the compensation, benefits and retirement plan needs of clients varying from multinational public companies to start-up enterprises. The department is led from Chicago by Christopher Collins, a health, welfare and retirement plan design and compliance expert who also provides benefit advice amid corporate transactions and DoL correction programs. Also in Chicago are Thomas G. Hancuch, who represents employers in benefit plan issues regarding ERISA, IRC and ACA compliance, and Kelly Starr, who specializes in executive compensation plan design. Leading associates are Washington DC’s Amal Rafiq, an ESOP expert, and Chicago’s Olivia Ustupski, who advises clients on fiduciary issues and regulatory compliance.

Responsables de la pratique:

Christopher Collins


Autres avocats clés:

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


Les références

‘Responsiveness and clarity of communications’

‘Tom Hancuch is friendly, available, and insightful’

‘This team is very responsive and provides clear-cut, practical legal advice. ’

Principaux clients

ArcelorMittal


Perkins & Will, Inc.


Ferrara Candy Company


AAR Corporation


Cleveland-Cliffs Steel LLC


Follett Software, LLC


Huron Consulting Group, Inc.


Oil-Dri Corporation of America


Museum of Contemporary Art Chicago


Encyclopaedia Brittanica, Inc.


Citadel Master Credit Fund


Principaux dossiers


  • Providing comprehensive day-to-day employee benefits and executive compensation legal advice to Cleveland-Cliffs Steel LLC (f/k/a ArcelorMittal USA LLC), a relationship that extends back to the founding of Vedder Price in 1952.
  • Represented the defendant stop loss insurance carrier in a civil action involving the alleged erroneous payment by a health plan’s pharmacy benefits manager, Express Scripts, Inc., of nearly $50 million in prescription drugs over a three-year period to two family members covered under the self-funded group health plan maintained by Henkel of America, Inc.
  • Represented Citadel Master Credit Fund, LLC on labor and benefits matters in connection with its role as secured creditor in the Yellow Corp. bankruptcy.

Cleary Gottlieb Steen & Hamilton

Representing a large range of public and private companies compensation, benefit and retirement plan matters, Cleary Gottlieb Steen & Hamilton‘s practice specializes in design matters amid the context of corporate transactions, also providing fiduciary and compliance training. Practice chair Michael Albano leads on executive compensation and corporate governance matters, with particular expertise in equity compensation scheme design and implementation. Elizabeth Dyer is the group’s ERISA expert, counselling pension plan sponsors and trustees on ERISA compliance matters, and Julia Petty works on cross-border matters providing securities, tax and governance advice regarding compensation and benefit plans. All attorneys are based in New York.

Responsables de la pratique:

Michael Albano


Autres avocats clés:

Elizabeth Dyer; Julia Petty


Principaux clients

Alexander Wang


Alphabet/Google


Celestica


Clorox


Dentsply Sirona


Fox Corporation


Honeywell


International Flavors & Fragrances (IFF)


Lennar Corporation


Levi Strauss


Reynolds, Smith & Hills (RS&H)


Solventum


Sotera Health Company


Tempur Sealy


Verizon


Principaux dossiers


  • Acting as counsel to Alphabet/Google and their semi-autonomous subsidiaries in connection with a variety of executive compensation, employee benefits and corporate governance matters.
  • Advising Fox Corporation in respect of global compensation design, intricate succession planning, as well as disclosure and governance matters.
  • Advising Levi Strauss in connection with the design and implementation of equity compensation plans and arrangements, including subsidiary equity plans.

Hunton Andrews Kurth LLP

With capabilities covering both plan design, implementation and administration counsel as well as regulatory, compliance and day-to-day benefits advice, Hunton Andrews Kurth LLP‘s executive compensation and employee benefits practice is well-suited to deal with a broad range of needs. The practice is capably led by the multidisciplinary skills of Austin’s Anthony (Tony) Eppert, who specializes compensation and benefits with particular expertise in ESOPs, and is also experienced in drafting and administering 401(k), 403(b) and defined benefit plans. In the Washington DC office, Jessica Agostino leads on regulatory compliance matters when issues arise regarding plan redesign and integration amid transactions, and Michelle Lewis drafts plan documentation and resolves compliance, negotiation and litigation problems facing retirement, health and welfare plans.

Responsables de la pratique:

Anthony (Tony) Eppert


Autres avocats clés:

Jessica Agostino; Michelle Lewis


Les références

‘Michelle Lewis is personable, very responsive, and asks good questions to understand our goals and objectives. I have enjoyed working with her and she is a big reason I continued working with the firm after another partner retired. ’

Principaux dossiers


Husch Blackwell LLP

Husch Blackwell LLP‘s employee benefits and executive compensation practice works with both consumers – employers and in-house fiduciaries – and producers – banks, investment funds, plan sponsors – of benefit, compensation and retirement plans in order to provide a comprehensive service to clients. Kansas City’s Craig Kovarik leads the group, whose broad experience covers equity-based compensation, employee incentive plans, and non-qualified compensation arrangements. St. Louis’ Alan Kandel leads on ESOPs, phantom equity and fringe benefit plans, while Milwaukee’s David Eckhardt deals with a broad range of plan design and implementation as well as regulatory and tax compliance. Denver’s Molly Hobbs is an expert on how benefit and retirement plans are affected by ERISA, ACA, and HIPAA regulations.

Responsables de la pratique:

Craig Kovarik


Autres avocats clés:

Alan Kandel; David Eckhardt; Molly Hobbs


Les références

‘In-depth knowledge of the subject matter and experience in handling trade matters makes the team stand out.’

Principaux clients

CBC Bancorp


Community West Bancshares


G6 Hospitality


Jupiter Power LLC


SureCo


Principaux dossiers


Jackson Lewis P.C.

Jackson Lewis P.C.‘s employee benefits practice group advises its clients in a variety of ways, with a collective skillset that covers the range of plan design, implementation and governance concerns in addition to day-to-day assistance on the ever-changing legal and regulatory landscape, all of which help employers to attract and retain employees. The practice is co-led by Baltimore’s Joy Napier-Joyce and New York’s Melissa Ostrower. Napier-Joyce specializes in both retirement, welfare and compensation plan compliance work as well as dealing with DoJ and IRS audits, while Ostrower focuses on qualified and nonqualified retirement plan administration, as executive compensation compliance. Baltimore’s Kellie Thomas specializes in the review and redrafting of healthcare, retirement and stock option purchase plans, plus ERISA and relevant IRC compliance work.

Responsables de la pratique:

Joy Napier-Joyce; Melissa Ostrower


Autres avocats clés:

Kellie Thomas


Principaux dossiers


  • Provided essential guidance on more than $2 billion in financial services company’s plan assets, including five qualified retirement plans covering Untied States employees
  • Managed the benefits-related aspects of a healthcare manufacturing company’s acquisition of a $1 billion facility

Reed Smith LLP

Reed Smith LLP‘s stand-alone employee benefit and executive compensation group works with both newer and long-term clients when designing, implementing and governing benefit plans, supports litigation efforts concerning ERISA, and provides comprehensive counsel on benefits issues in the context of corporate transactions. Practice chair Allison Sizemore specializes in qualified and nonqualified retirement plan compliance and day-to-day benefit plan administration, Jeffrey Aromatorio is the group’s executive compensation expert, focusing his practice on equity compensation plan design and implementation, as well as employee stock option plans and deferred compensation arrangements, and Jennifer Gardner handles multi-employer retirement plans and self-funded and insured health and welfare plans and arrangement matters.

Responsables de la pratique:

Allison Sizemore


Autres avocats clés:

Jeffrey Aromatorio; Jennifer Gardner


Principaux dossiers


Sullivan & Worcester LLP

Known by clients for its ‘wealth of experience and knowledge’ and ‘ability to explain confusing issues in detail’, Sullivan & Worcester LLP‘s employment and benefits practice is particularly renowned for its knowledge and experience in all areas of tax law pertaining to benefit, retirement and compensation plan design, redesign and implementation. The department is led by Boston’s David Guadagnoli, experienced in benefit, compensation and retirement plan design and compliance alike, with extensive practical experience in negotiation, and he is joined by Amy Sheridan, who specializes in documentation and compliance issues regarding benefits issues, as well as having been recognized for her skill in designing compensation agreements and analyzing ERISA and fiduciary issues.

Responsables de la pratique:

David A. Guadagnoli


Autres avocats clés:

Amy Sheridan


Les références

‘Our Sullivan and Worcester team bring a wealth of experience and knowledge to drive positive results towards strategic initiatives while maintaining compliance in a highly complex and ever-changing regulatory environment. The team collaborates effectively to ensure that we have the right expertise and insights when faced with challenging situations.’

‘David Guadagnoli has been a trusted partner of our organization for a significant amount of time. This historical knowledge has provided continuity and invaluable perspective as team members change or when initiatives are revisited. David and his team are responsive when situations arise that need swift action or when guidance is needed to make key decisions.’

‘David Guadagnoli thinks creatively and often brings forth solutions that positively impact our organization and employees. David can be counted on to guide key leaders through complex regulatory topics in an easily understandable way to ensure details are carefully considered and the best possible decisions can be made.’

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., a nonprofit coalition of the country’s top employers and their CEOs with a mission of upskilling, hiring and advancing one million Black individuals in America over the next 10 years into family-sustaining jobs with opportunities for advancement.
  • Represented RMR as employment and benefits counsel in its pending acquisition of 100% of the equity interests in MPC Partnership Holdings, LLC, doing business as CARROLL, a vertically integrated multifamily platform, in an all-cash transaction for $80 million with the potential for incremental earnout consideration up to $20 million based on the deployment of future capital.