As, executive, corporate, bank and plan sponsor counsel, the Firm has a substantial practice in pension, executive benefits and employment practices.  This practice is fully integrated with its Taxation, Planning, Banking and Corporate practice:

Qualified and Non-Qualified Plans/Benefits:
Drafting, structuring, qualifying, administering, terminating, and funding of qualified and a variety of non-qualified executive compensation plans and trusts (“rabbi” and secular) (including §401(a), §401(k) and §403(b)); executive compensation, statutory and other employee benefits, excess benefit (over 415 limits) plans; top hat and other incentive arrangements; and private letter rulings/determination letters thereon.  Negotiating a wide variety of executive compensation plans, incentives, bonus, budgets, performance, non-compete, solicitation, disparagement, exceptions, severance benefits, parachute benefits and the triggering mechanism, “cause” and change-in-control issues; (see Corporate & Taxation).

Legislative Compliance/Audit:

Compliance submissions for ongoing legislative changes; coverage, highly compensated, compensation/contribution limits, break-in-service, benefit/service vesting, average compensation, early retirement, lending, hardship withdrawals.  Claims, operational, compliance, negotiating qualification, discrimination and testing, multi-employer plan withdrawal liabilities and other corporate liabilities; private letter and determination letter submissions.

Executive Compensation:
Negotiations of numerous employment agreements, including executive compensation arrangements, incentive forums, qualified pension arrangements, non-qualified pension and deferred comp arrangements and service/parachute agreements; evaluation of enforceability non-compete/non-solicitation/disparagement and tax effects (see Corporate and Taxation).

Collective Bargaining Litigation and Arbitration, Labor-Management:
Negotiations, drafting, collective bargaining agreements, formal employer proposals; welfare, pension, medical plans; Trust Fund issues and payments; withdrawal liabilities, strikes, lockouts, organization, certifications, unfair labor practices, picketing and boycotting; grievances, double-breasted operations, severance, plant closings, plan terminations, seniority and NLRB proceedings; and Arbitration of Grievances and litigation thereon.

Employment Practice:

At-will termination, abusive discharges, age, sex, disability, human rights and other discrimination and arbitration and litigation thereon; benefit packages, privacy, drug and alcohol testing, smoking, vacation, holiday, sick time, maternity and insurance benefit requirements, claims and COBRA.  (See Litigation).

Regulatory:
Fair Employment, Fair Labor Standards, Unemployment Insurance, Workplace Safety, Workmen's Compensation, racial, age, sex and other discrimination and third party proceedings; Arbitration proceedings.

Not-For-Profit Organizations:
Organization/administrations, tax exempt, not-for-profit organizations and foundations; investments; qualified and non-qualified plans; (see Taxation, Not-for-Profit).

Litigation:
Disputes on all phases of the foregoing as well as Employment Practices (see above, Litigation and Corporate).

Integrated Planning:

Integrated Pension/Benefit Executive Compensation Planning with Estate, Tax and Business succession, insurance planning; (see Estate/Trusts, Corporate, Taxation and Planning).