For the entire spectrum of plan types, including defined contribution, defined benefit, cash balance, profit-sharing, 401(k), 457 and 403(b) plans, we provide ongoing counseling regarding all aspects of plan design and operation, including compliance with the statutory requirements of the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, and other federal and state legislation and regulatory requirements. The core of our counseling includes:

• Drafting, review, amendment and restatement of plan documents
• Summary plan descriptions, summaries of material modifications, trust and other funding agreements, and administrative service agreements
• Preparation of Internal Revenue Service filings, including determination letter applications and private letter rulings
• Review of qualified domestic relations orders and qualified medical child support orders
• Formulation and review of participant communications and notices

We also routinely counsel on the tax treatment of plan contributions, funding and distributions, and have vast knowledge in the correction of plan-qualification, fiduciary and Form 5500 (annual report) filing, defects under the IRS Employee Plans Compliance Resolution System, the Department of Labor's Voluntary Fiduciary Correction Program and its Delinquent Filer Voluntary Compliance Program.