At Jackson Walker, we represent businesses of all sizes in a variety of employee benefits and compensation matters. Our practice includes planning and drafting as well as advising clients on compliance with governmental requirements. Our employee benefits and compensation attorneys are experienced in dealing with Internal Revenue Code and ERISA issues, as well as dealing with the IRS, the U.S. Department of Labor, Pension Benefit Guaranty Corporation and SEC. JW's employee benefits attorneys work with clients in resolving issues involving pension and 401(k) plans, group benefit plans and nonqualified deferred compensation plans. We also work with clients in addressing compensation issues that arise under the tax laws including Section 409A, Section 280G and Section 162(m). Our clients ask us to assist them with legal issues arising in connection with incentive compensation plans, bonus programs and equity compensation plans. We also work closely with our labor and employment attorneys as well as our litigation attorneys to provide the resources necessary to address our client's issues in the employee benefits and compensation areas.Below is detailed information regarding our experience in tax-qualified retirement plans, fringe benefits, health and welfare benefits, litigation, equity compensation, and executive compensation.

Tax-Qualified Retirement Plans
Members of the section have experience in working with employers to maximize benefits to employers and employees from tax-qualified plans.

• Defined contribution plans, specializing in 401(k) plan design and administration


• Defined benefit plans including target and cash balance plans design and administration


• Compliance issue resolution, including preparing voluntary compliance resolutions and closing agreements with the IRS


• Plan communications


• Custom-designed plans implementing integrated age-weighted or cross-testing features to maximize benefits


• Multi-employer, controlled group, and affiliated service group plan design and administration

Fringe Benefits
Attorneys in the section have provided employers with extensive assistance in the establishment of plans providing employees with taxable and non-taxable fringe benefits.

• Section 125 Cafeteria Plans


• Flexible Spending Accounts


• Medical Savings Accounts


• Dependant Care Accounts


• Premium Conversion Plans


• Employee Assistance Plans

Health and Welfare Benefits
The employee benefits attorneys also provide counsel and assistance in the creation and maintenance of health and welfare plans.

• Self-funded, insured and hybrid health and welfare plans


• Voluntary Employee Benefit Associations (VEBA)


• Multiple Employer Welfare Associations (MEWA)


• ERISA and non-ERISA compliance issues


• COBRA

Equity Compensation
The section's attorneys are skilled in the establishment, design, and implementation of equity-based compensation for key and non-key personnel.

• ESOPs


• Tax-qualified and non-qualified stock option plans


• Stock bonus plans


• Phantom stock plans

Executive Compensation
Employee benefits attorneys have worked closely to implement custom designed plans addressing issues associated with executive compensation.

• Supplemental Executive Compensation "top hat" plans


• Excess benefit plans

Litigation
Attorneys in the section have expertise in the representation of employers and fiduciaries in the defense of ERISA and employee benefits related to legal matters.

• ERISA litigation


• DOL, PBGC, and IRS audit representations


• Tax controversies