Served as legal counsel to a public company terminating defined benefit pension plans acquired in business transactions; legal services included amending plans to comply with recent changes in the law, filing for and receiving favorable determination letters from the IRS, and complying with PBGC notice requirements.

Merged a smaller underfunded defined benefit pension plan into a larger well-funded defined benefit pension plan, thereby reducing the client’s required aggregate funding contribution; legal services included amending the recipient plan to reflect the merged plan’s benefit accrual and distribution provisions, and filing for and receiving a favorable determination letter from the IRS.

Represented a public company integrating employee retirement and welfare benefit plans following the $3.5 billion acquisition of a competitor; legal services included merging profit sharing plans, identifying and protecting legally protected benefits, drafting communication to plan participants, and obtaining a favorable determination letter from the IRS with respect to the merged qualified retirement plans.

Represented a public company spinning off a portion of a defined benefit pension plan.

Revised a public company’s employment agreements to avoid taxes that would have been imposed under Internal Revenue Code section 409A.

Restructured a public company’s long-term incentive pay program to avoid taxes that would have been imposed under Internal Revenue Code section 409A.

Represented a bankrupt employer and liquidating trustee in terminating a bankrupt employer’s 401(k)/profit sharing plan; legal services included amending the plan to comply with the Internal Revenue Code’s qualification requirements, preparing communications to plan participants and advising clients on all aspects of plan termination.