Practice Areas
Business Formation and Succession Planning
- Choice of best entity – S or C Corporation, limited liability company, partnership, joint ventures
- Owner agreements – buy sell, stock restriction, stock redemption, operating agreement
- Executive compensation and severance agreements
- ESOP
Business Operation / Mergers and Acquisitions
- Change of control agreements
- Employment agreements
- Equity and deferred compensation arrangements — SERPs, 409A compliance, Rabbi trusts
- Stock purchase and sale agreements for new owners
- Merger and acquisition agreements
- Negotiating and advising on benefit provisions in mergers and acquisitions
Retirement and Compensation Planning
- ERISA compliance
- Choice of best plan
- Profit sharing, including cross-tested (new comparability) and integrated formulas (permitted disparity)
- 401(k), including ROTH features
- Defined benefit, including cash balance plans
- Employee stock ownership plans (ESOPs), stock bonus plans and real estate ownership plans
- Governmental and tax-exempt employer plans, including 403(b) and 457 plans
- Cafeteria plans — FSA, DCAP, HRA, POP, MERP, VEBA
- SEPs, SIMPLEs, IRAs, ROTHs
Fiduciary Liability Advice
- Solving related and affiliated employer issues
- Meeting ERISA reporting and disclosure requirements
- Minimizing liability for investments and administration
- Fiduciary training
Advocating for Taxpayer Rights
- IRS and DOL retirement plan correction programs
- Prohibited transaction analysis and private letter rulings
- IRS, FTB and DOL audits and controversies
Estate Planning
- Planning for transfers of businesses, real property interests and other assets to family members.
- Preparation of customized estate plans, including revocable and irrevocable trusts, wills and powers of attorney.
- Preparation of beneficiary designation forms for retirement plans, IRAs and insurance policies.
- Tax planning for distributions from qualified retirement plans and IRAs.