Gould & Ratner’s Employee Benefits & Executive Compensation Practice advises employers across industries on the full spectrum of employee benefit plans and executive compensation arrangements. From qualified retirement and health plans to incentive pay packages and change-in-control agreements, we help clients navigate this complex, highly regulated landscape with clear, actionable guidance.
Our team combines technical experience in ERISA and tax law with a practical, plain-English approach, ensuring compliance while keeping business goals front and center. Whether designing a new plan, handling day-to-day compliance, or managing benefits and compensation issues in the context of a corporate transaction, we provide cost-effective solutions that preserve value, minimize risk and support organizational success.
Employee Benefits
We counsel employers on all aspects of employee benefits, from plan design to ongoing compliance. Our services include:
- Retirement Plans: Advising on 401(k), defined benefit and cash balance plans, including plan qualification and reporting requirements.
- Health & Welfare Plans: Structuring and maintaining health, life, disability, cafeteria (Section 125) and other welfare benefit plans.
- Non-ERISA Fringe Benefits: Designing and advising on tuition reimbursement, educational assistance and other tax-qualified benefit programs.
- Regulatory Compliance: Ensuring adherence to ERISA fiduciary rules, HIPAA privacy and security requirements, COBRA continuation coverage, mental health parity and Affordable Care Act rules, and other regulatory mandates.
- Government Audits & Corrections: Representing employers before the DOL, IRS and other agencies, and using voluntary correction procedures to resolve compliance issues.
Executive Compensation
We work with employers to create tailored executive and incentive compensation arrangements that attract and retain leadership and key management while complying with complex tax and securities rules. Our services include:
- Incentive Compensation: Designing cash-based bonus, deferred compensation and retention programs.
- Equity & Equity-Linked Plans: Advising on stock options, RSUs, phantom equity, profits interests and other equity-based incentives.
- Deferred Compensation & Compliance: Structuring and reviewing arrangements under Sections 409A and 457(f) of the Internal Revenue Code.
- Change-in-Control & Golden Parachutes: Counseling on 280G compliance, severance arrangements and transaction-related executive pay.
- Executive Employment Agreements: Drafting and negotiating employment, severance and restrictive covenant agreements for senior leaders.
Benefits & Compensation in Transactions
Our attorneys play a critical role in corporate transactions by identifying, mitigating and resolving benefits-related risks. Our work in this area includes:
- Conducting due diligence on target companies’ benefit plans and executive agreements.
- Advising buyers on options for handling the seller’s benefit plans post-closing, including whether to terminate, merge or integrate benefit plans post-closing.
- Reviewing and revising incentive and executive compensation structures in connection with mergers, acquisitions or financings.
- Collaborating closely with our corporate, tax and HR colleagues to deliver seamless deal support.
- Providing post-transaction administration and compliance support.
Compliance, Risk Management & Dispute Avoidance
Employee benefits and compensation can create significant regulatory and litigation exposure. We help clients anticipate and resolve issues before they become costly disputes. Our services include:
- Proactive plan reviews to ensure compliance with ERISA, ACA, COBRA, MHPAEA, HIPAA and other applicable laws.
- Advising fiduciaries on duties, conflicts of interest and governance.
- Handling plan administrative claims, DOL and IRS audits, and agency inquiries.
- Designing and implementing compliance and fiduciary training for HR and plan committees.
Why Choose Gould & Ratner?
Clients choose Gould & Ratner because we combine sophisticated technical knowledge with practical, business-oriented guidance. Unlike larger firms where benefits lawyers are narrowly siloed and rates are less competitive, our attorneys cover the full range of employee benefits and executive compensation issues, offering holistic solutions under one roof. Above all, we act as trusted partners, ensuring that benefit and compensation programs protect our clients’ interests, reward their people and align with long-term business strategy.
