Lorraine S. Klevansky

Advise employers on the most suitable structures and design features for their employee retirement program in light of their company goals and policies, employee patterns, and industry practices, including establishing a new plan or freezing or terminating an existing plan. Prepare plan documents and summary plan descriptions.

Advise employers on such matters as: testing for nondiscrimination in contributions, benefits, coverage, and participation; IRS and Pension Benefit Guaranty Corporation reporting requirements; ERISA reporting and disclosure requirements; and the qualification of domestic relations orders.

Advise on financial and legal implications of purchase and sales transactions with regard to the qualified plans of the companies involved, and whether to continue, modify or terminate such plans.

Advise qualified tax exempt organizations on tax, fiduciary and ERISA law compliance.

Advise employers on self correction methods with regard to limited problems, and represents employers with more extensive compliance matters before the IRS.

Prepare summary plan descriptions and other employee disclosure documents for cafeteria and other health and other welfare plans.