Legal Assistance with Health, Welfare and Retirement Plans in New York

COVID-19 Requirements for Employers

  •  Complex New York State and New York City COVID-19 rules affecting employers, plus other jurisdictions
  • CARES Act
  • Family First Corona Response Act (HR 6201)
  • Paycheck Protection Program
  • COVID-19 Related Paid Sick Leave laws
  • SECURE Act
  • EEOC-1 Reporting
  • OSHA Reporting
  • Affordable Care Act (ACA)
  • COBRA
  • IRS Employee Plans Compliance Resolution System
  • Delinquent Filer Voluntary Compliance (DFVC) Program
  • US Department of Labor Voluntary Fiduciary Correction Program
  • USERRA and state military leave rules
  • Family Medical Leave Act (FMLA) and state laws for paid sick leave and family medical leave

Retirement Plans

  • Tax-Qualified Plans under Sections 401(a), 401(k) and 403(b) of the Internal Revenue Code, including Individual and prototype plans
  • Plan drafting, amendments, forms and communications
  • Due diligence and advisement in mergers and acquisitions
  • Required Plan and Investment disclosure regulations under Sections 404(a) and 408(b)(2) of ERISA
  • Self-corrections under the IRS Employee Plans Compliance Resolution System (EPCRS)
  • Department of Labor Voluntary Fiduciary Correction Program (VFCP) for benefit plans
  • Read More
    • Form 5500 Filings and IRS Delinquent Filer Voluntary Compliance (DFVC) Program for late Forms 5500 for benefit plans.
    • IRS Form 5330, Return for Excise Taxes related to employee benefit plans.
    • Controlled Group and Affiliated Service Group Analyses and ratio percentage testing under Code Sections 414 (b), (c) and (m)
    • Multiple Employer Plans (MEP), including MEPs lead by Professional Employer Organizations (PEOs)
    • ERISA Benefit Claims and Procedures
    • Impact of Divorce upon retirement benefits, including preparation of QDROs and QDRO Procedures
    • IRAs and Keogh Plans
    • Contract drafting and advisement for recordkeeping agreement, sub-agreements and administrative services agreements for benefit plan record-keepers

Plan Investing

  • Review of partnership and subscription of documents for pension plans
  • Trust and custodial documentation
  • Avoiding prohibited transactions in investment matters
  • Hedge Fund documents for benefit plan investors

Severance Plans, Equity Plans And Executive Agreements

  • Drafting amendments, forms and communications
  • Designing and drafting profits-interests, restricted stock, phantom stock, and stock option plans
  • Compliance with Section 409A of the Internal Revenue Code
  • Golden Parachute payments under Sections 280G and 4999 of the Internal Revenue Code
  • Deferred compensation arrangements and Section 457 plans for tax-exempt/governmental organizations
  • Stock Option Plans - both statutory & non-statutory

Health & Welfare Benefit Plans

  • Plan drafting, amendments, forms and communications
  • Filing IRS Forms 1094-C and 1095-C
  • Medical plans, retiree health plans and cafeteria plans under Section 125 of the Internal Revenue Code
  • Advising on compliance with Patient Protection and Affordable Care Act (ACA) to benefit plans
  • HIPPA Compliance
  • COBRA continuation coverage

Corporate And Fiduciary

  • Fiduciary Counsel, ERISA and general
  • Corporate Governance for Small and Non-profit Corporations
  • Advisement on and preparations of Investment Policy Statements (IPS)
  • Preparation and advisement regarding employee handbooks