EMPLOYEE BENEFITS

Our Employee Benefits practitioners at Jaffe are members of the Firm's Tax Group.  They provide the Firm's clients with a full range of services relating to a wide spectrum of employee and fringe benefit plans, including the following:

Tax-qualified Plans

• plan and trust preparation and interpretation
• determination letter applications
• EPCRS submissions
• Internal Revenue Service and Department of Labor audits
• fiduciary matters
• plan investment matters
• litigation matters
• ESOPs
• multiemployer and multiple-employer plans
• qualified domestic relations orders (QDROs)
• "plan assets" issues
• SIMPLE and Safe Harbor plans
• non discrimination requirements

Government Plans

403(b) Annuities

IRAs

Non-qualified plans

• plan and trust document preparation and interpretation
• rabbi and secular trusts
• employment tax issues
• section 457 plans
• coordination between 401(k) and non-qualified 401(k) "look-alikes"

Other Executive Compensation

• bonus plans
• split-dollar life insurance
• stock options
• phantom stock

Welfare Benefit Plans

• plan document preparation and interpretation
• 501(c)(9) trusts
• fiduciary issues
• third party administrative services agreements
• COBRA and other health care regulation
• medical child support orders
• MEWA issues

Family and Medical Leave Act of 1993

Health Insurance Portability and Accountability Act ("HIPAA")

Employee benefit matters in connection with the Americans with Disabilities Act

Employee benefit matters in connection with the Age Discrimination in Employment Act

Mergers & Acquisitions

• employee benefits due diligence
• contract preparation (representations/warranties, post-closing covenants)
• post-closing transition matters

Employee benefits and bankruptcy matters

Employment and Severance Agreements

   Deborah L. Baughman