Employee Benefits Planning, Retirement Plans and ERISA

The Employee Benefits Section of Ray Quinney & Nebeker offers a broad range of services pertaining to qualified retirement plans, non-qualified deferred compensation arrangements, welfare benefit plans and other employee fringe benefits. We are heavily involved in consulting with clients with regard to the design, implementation and administration of such plans and arrangements. We draft retirement, cafeteria, VEBA’s and other plan documents and assist in filing such plans with the Internal Revenue Service in order to receive favorable determination letters. We also assist clients with regard to fiduciary issues, and duties under ERISA, as well as with regard to audits or other dealings with the Internal Revenue Service, Department of Labor or other administrative agencies as they relate to such plans or benefits.

The Firm also represents clients in litigation matters regarding all aspects of employee benefits, including rights and duties under ERISA.

Retirement Plans

  • Design and Qualification
    • Profit Sharing Plans
    • Money Purchase Pension Plans
    • Defined Benefit Pension Plans
    • 401(k) Plans
    • Grandfathered 401(k) Plans for Governmental Employees
    • Age Weighted/New Comparability Plans
    • 403(b) Plans
    • Section 457 Arrangements
  • Distribution and Tax Planning
  • Non-Discrimination and Limitation Issues
  • Compliance Reviews and Consulting
  • Related Employer/Leased Employee Issues
  • Plan Terminations, Mergers and Transfers
  • Audits, Determination Letter Requests and Closing Agreements

Welfare Benefit Plans

  • Medical/Surgical or Hospital Care Benefits
  • Medical Reimbursement Plans
  • Death Benefits
  • Disability Benefits
  • Severance Payments
  • Cafeteria Plans
  • Day Care Benefits
  • Adoption Benefits
  • Education Benefits

ERISA Issues

  • Plan Requirements
  • Non-Discrimination and Vesting Requirements
  • Prohibited Transactions
  • Contribution Limitations
  • Funding Requirements
  • Reporting and Disclosure
  • Fiduciary Duties and Liabilities
  • Duties and Liabilities
  • Preemption of State Law
  • Enforcement Actions

Executive Compensation/Non-Qualified Deferred Compensation

Other Fringe Benefits

Employee Benefits Litigation

  • Claims for Benefits Due
  • Claims for Breach of Fiduciary Duty
  • Violation of Reporting and Disclosure Duties
  • Other ERISA issues

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