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).

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).

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).