Our employee benefits and executive compensation lawyers work with employers to develop and administer employee benefit programs of all kinds, including qualified retirement plans, non-qualified deferred compensation plans, equity incentive plans, payroll practices, health plans, and various other fringe benefit arrangements. A sampling of our employee benefits and executive compensation services includes:
- Helping plans to comply with ERISA, the Internal Revenue Code, COBRA, HIPAA, and other applicable federal and state laws.
- Advising employers on the complexities of the Affordable Care Act (ACA), including support in responding to IRS Letter 226J regarding potential penalties under the employer shared responsibility provisions.
- Assisting health plans in complying with the Mental Health Parity and Addiction Equity Act (MHPAEA) and the transparency requirements under the Consolidated Appropriations Act of 2024.
- Informing plan fiduciaries on their duties under ERISA and the Internal Revenue Code.
- Reviewing service provider agreements.
- Correcting plan errors through the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Fiduciary Correction Program (VFCP), and the Delinquent Filer Voluntary Compliance Program (DFVCP).
- Preparing and reviewing plan documents, summary plan descriptions, plan communications to employees, and Forms 5500.
- Reviewing plan investment documents for compliance with ERISA and the Internal Revenue Code.
- Assisting with U.S. Department of Labor (DOL) and IRS audits.
- Drafting and advising on executive compensation arrangements and employment agreements to minimize adverse tax consequences and for compliance with Internal Revenue Code Section 409A.
- Designing and administering equity incentive plans to provide employers maximum flexibility and to minimize taxes in connection with the grant of incentive stock options (ISOs), non-qualified stock options (NQSOs), restricted stock, phantom equity, and other types of incentive awards.
- Consulting on tax-favored benefit programs and savings vehicles such as cafeteria plans, health savings accounts (HSAs), health reimbursement arrangements (HRAs), and flexible spending accounts (FSAs).
- Structuring and reviewing employee fringe benefit programs for compliance with the Internal Revenue Code.
- Advising employers with respect to payroll practices and income tax withholding and FICA tax obligations.
KM Attorney Brad Lowe Discusses Employee Benefits and Executive Compensation
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