Gallagher & Kennedy attorneys represent clients in all aspects of their employee benefit and executive compensation arrangements. Our attorneys represent clients before the Internal Revenue Service, the U.S. Department of Labor, the Pension Benefit Guaranty Corporation and other federal and state agencies. Our employee benefits lawyers work closely with other attorneys in the firm to address our client’s business and litigation needs.

Our wealth of experience with benefit programs allows us to keep our clients advised of innovative new benefit programs as they develop in response to the changing business, political and demographic environment. Our practice includes:

• Preparing plans, trust agreements and related documents.
  
• Monitoring law changes and advising clients of the potential impact on their benefit arrangements.
  
• Amending plans to comply with law change.
  
• Applying to the IRS for tax qualification letters, private letter rulings, and the correction of compliance problems.
  
• Providing counsel on and preparing executive compensation plans and arrangements.
  
• Preparing executive compensation plans and arrangements.
  
• Assisting with reporting and disclosure compliance.
  
• Advising on benefit claims and appeals.
  
• Reviewing insurance contracts, administrative service agreements and other service provider contracts.
  
• Reviewing and preparing ESOP loan documents.
  
• Providing counsel on complex employee benefit issues.
  
• Providing counsel with respect to fiduciary issues.
  
• Assisting with employee benefits due diligence and benefit plan restructuring in business transactions.

Our recent experience includes:

• Assisting in the design and implementation of an ESOP.
  
• Assisting in the design and implementation of a reduction in force program.
  
• Assisting in the design and implementation of a "secured" deferred compensation arrangement.
  
• Assisting in comprehensive change of control based severance program, including golden parachute agreements.
  
• Advising a client regarding the benefit implications of the sale of a significant subsidiary.