SERVICES

BENEFIT ADMINISTRATION

• Attending meetings and committee meetings

• Rendering of legal opinions regarding benefit administration, investment compliance, and fiduciary duties

• Drafting, clarification and revision of resolutions

• Presenting formal legal reports at meetings

• Reviewing and preparing policies, procedures and forms

• Meeting and administrative support

• Organizing and conducting seminars

• Preparing and assisting in the development of employee benefit plan handbooks and summary plan descriptions

• Reviewing benefit qualification

• Reviewing Domestic Relations Orders (DROs), Eligible Domestic Relations Orders (EDROs) and Qualified Domestic Relations Orders (QDROs)

• Reviewing, clarifying and interpreting collective bargaining agreements

• Reviewing, drafting and revising Trust Amendments, Plan Amendments, Restatements and Rules

• Reviewing and responding to Freedom of Information Act (FOIA) requests

• Monitoring proposed and enacted federal and state legislation and regulations, and providing guidance on compliance with such legislation and regulations

INTERNAL REVENUE SERVICE COMPLIANCE

• Qualified Plan Determination Letters:
  • Defined Benefit Plans (IRC 401(a))
  • Defined Contribution Plans (IRC 401(a))
  • Hybrid Plans
  • Voluntary Employee Beneficiary Associations (IRC 501(c)(9))
• Letter Rulings:
  • IRC §414(h): Employer Pick-Up
  • IRC §115 Integral Governmental Trusts
  • IRC §401(h) Retiree Healthcare Accounts – Deferred Compensation Plans (IRC 457) – HSA’s, HRA’s, etc.
• Reporting and distribution requirements
• Qualified Plan compliance and/or amendments
• Lump sum distributions
• Pre-tax vs Post-tax employee contribution issues
• Social Security Administration Regulation compliance