Specialists in ERISA and Employee Benefits Law​

Retirement Plan Compliance

Compliance

Retirement plans must comply with complicated rules set forth under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (Code). Our attorneys specialize in these requirements, including:

  • Reporting and disclosure requirements including Form 5500 filing
  • Plan document compliance including required restatements, interim amendments, and discretionary amendments
  • Non-discrimination testing requirements and options
  • Distributions (in-service, post-termination, required minimum, and after death)
  • Partial terminations following significant lay-offs as well as other vesting issues
  • Qualified domestic relations orders (QDROs)
  • Summary plan descriptions (SPDs) and summaries of material modifications (SMMs)
  • Claims procedures