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The Wagner Law Group, A Professional Corporation is broadly experienced in developing and implementing many different types of employee benefit plans, both qualified and non-qualified, and providing advice and client counseling in the following areas: |
| Retirement Plans | |
| Defined Benefit Pension | Simplified Employee Pensions ("SEPs") |
| Profit-Sharing | Code Section 401(k) |
| Money Purchase Pension | Code Section 403(b) |
| Stock Bonus | Code Section 457 |
| Employee Stock Ownership ("ESOPs") | SIMPLE Plans and IRAs |
| Keoghs | Master and Prototype Plans |
| Individual Retirement Accounts and Annuities ("IRAs") | Multi-Employer Plans |
| Safe Harbor 401(k) Plans | |
| Multiple Employer Plans |
| Non-Qualified Plans and Executive Compensation | |
| Deferred Compensation | Excess Benefit |
| Employee Stock Purchase Plans | Golden Parachute |
| Stock Options | Golden Handcuff |
| Phantom Stock | Incentive Compensation |
| Stock Appreciation Rights | Code Section 83 |
| Severance Pay | Rabbi Trusts |
| Supplemental Executive Retirement Plans ("SERPs") | Secular Trusts |
| Split-Dollar Life Insurance |
| Plan Administration | |
| Contributions | Partial Terminations |
| Distributions | Terminations |
| Rollovers | Mergers and Acquisitions |
| Loans | Plan Self-Audits |
| Qualified Domestic Relations Orders ("QDROs") |
| Welfare Benefit Plans | Qualified Medical Child Support Orders ("QMSCOs") |
| Voluntary Employees' Beneficiary Associations ("VEBAs") | Disability |
| Code Section 125 | Flexible Spending Accounts |
| Health | Medical Expense Reimbursements |
| Life | Employee Fringe Benefits |
| Dependent Care Assistance | Tuition Reimbursement |
| Education Plans | Multiple Employer Welfare Arrangements ("MEWAs") |
| Health Insurance Portability and Accountability Act ("HIPAA") | Long-Term Care |
| Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA") |
| Plan Testing | |
| Nondiscrimination | Top-Heavy |
| Coverage | Code Section 415 Contribution and Benefit Limits |
| Average Contribution Percentage ("ACP") | Actual Deferral Percentage ("ADP") |
| Annual Additions |
| Plan Compliance | Employee Communications |
| Form 5500- Annual Information Return | Summary Plan Descriptions ("SPDs") |
| Forms 5329 and 5330- Pension Excise Tax Returns | Summary of Material Modifications |
| Income and Pension Excise Taxes | Excess Contributions |
| Prohibited Transactions | Additional Income tax on Early Distributions |
| Failure to Meet Minimum Funding Standards | Unrelated Business Taxable Income |
| Other Plan Issues | Planning for Distributions |
| Plan Design | Pension Issues in Bankruptcy: |
| Plan Drafting | --Classification of pension excise tax as tax or penalty |
| Plan Amendments | --Availability of plan assets to bankruptcy estate |
| Indemnification | Federal Tax Lien/Levy Against Plan Assets |
| ERISA Title I | |
| Litigation Consulting | |
| Investment Issues | Plan Asset Rules |
| Preemption | Causes of Action |
| Statute of Limitations | Fiduciary Obligations and Liability |
| Benefits Claims | Subrogation |
| Employment Taxes | Worker Classification |
| Federal Income Tax Withholding | --Employee |
| Federal Insurance Contributions Act ("FICA") | --Independent Contractor |
| Federal Unemployment Tax Act ("FUTA") | Leasing Arrangements |
| Administrative Representation | |
| Opinion Letters | Plan Termination Certification |
| Determination Letters | Employee Plans Compliance Resolution System ("EPCRS") |
| Technical Advice | Government Audits (IRS, DOL, PBGC) |
| Private Letter Ruling | |
| DOL Opinion Letter | |
| DOL Prohibited Transaction Exemption |
