Practice Groups
ERISA
We advise numerous businesses and pension plan trustees how to create and operate pension plans of different types. These plans are both qualified (the sponsor generally receives a deduction when contributions to the plan are made but the employees are not taxed, if at all, until distributions to the plan are made to them) and nonqualified (the sponsor receives no deduction until the employee reports the income from the plan). We establish stock ownership plans and other equity incentive plans for companies in a variety of industries, and advise the participants in those plans on the decisions they have to make.