Lawrence (Larry) provides a full spectrum of employee benefits services to his employer clients, having spent his legal career in this highly complex area of law. He has experience with all aspects of employee benefits plans, including tax-qualified contribution and defined benefit retirement plans, nonqualified deferred compensation plans, ESOPs, ESPPs, bank-owned life insurance/company-owned life insurance arrangements and health & welfare plans.

Larry advises on plan design matters for benefits programs, including drafting and implementing plan amendments, resolutions, participation agreements, trust agreements, summary plan descriptions, summaries of material modifications, and counsel business partners in connection with plan mergers, freezes, terminations and benefits aspects of acquisitions.

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  • Assists with plan audits and plan correction issues before the Internal Revenue Service and Department of Labor, including EPCRS voluntary correction program submissions. 
  • Prepares government applications and submissions, such as IRS determination letter applications, Form 5500s, and annual financial reports (Form 10-K and Form 11-K).
  • Negotiates and prepares service provider agreements, non-disclosure agreements, data use agreements, insurance contracts, independent fiduciary contracts, and record-keeper agreements.
  • Assists with plan claims and appeals proceedings, including preparation of responses to claimants and appellants, development of appeals committees’ charters, and offer guidance to committees concerning the application of the terms and conditions of plan documents and applicable laws.
  • Provides support on plan investment matters, including review, preparation, negotiation, and interpretation of investment management agreements, side letters, and annuity contracts, as well as investment policy statements, investment committee charters, and conflict of interest policies.
  • Counsels on non-marketable alternative investments, review and interpretation of partnership and LLC agreements, corporate governance documents, and subscription agreements.
  • Advises on fiduciary issues in connection with plan investment decisions, including use of proprietary investment vehicles, fund rebalancing, revenue sharing, addition/termination of investment options, and consideration of environmental, social, and governance (ESG) factors. 
  • Counsels on avoidance and resolution of prohibited transaction issues, application of DOL prohibited transaction class exemptions, diligence and oversight of investment funds and managers, and transactions with affiliates, including compliance with federal reserve regulations (Reg W).
  • Assists with structuring and operation of nonqualified deferred compensation plans to comply with Code Section 409A and other tax laws, including correction of operational issues.
  • Advises on employee benefits litigation stemming from claims and appeals, fiduciary matters, and securities, anti-trust, and international class actions, arbitrations, and bankruptcy proceedings.
  • Provides assistance with administration and operation of multiple charitable tax-exempt funds providing scholarships and other assistance to employees and their families.

  •  U.S. Supreme Court Ruling - Fiduciary Duties in Defined Contribution Retirement Plan Investments, Employment Law Alliance, July 2022
  • Presents to boards, investment committees, plan administrators and legal colleagues, including the general counsel, on fiduciary issues, regulatory matters, litigation and governance considerations.

  • "DOL Issues New Cybersecurity Guidance for Place Sponsors, Others," Special Report: Cybersecurity, CNY Business Journal, July 5, 2021