- Benefit Restrictions
- Benefits Issues in Bankruptcy
- Benefits Issues in Mergers and Acquisitions
- Controlled Group Liability Issues
- Lobbying and Legislation
- Multiemployer/Taft-Hartley Plan Withdrawal, Mass Withdrawal and Termination
- Pension Benefit Guaranty Corporation (PBGC) Liens and Liability
- Pension Benefit Guaranty Corporation (PBGC) Premiums
- Pension Benefit Guaranty Corporation (PBGC) Reporting and Disclosure
- Pension Plan Funding
- Plan Funding and Restructuring Litigation
- Plan Spin-Offs and Mergers
- Plan Termination and Restructuring
- Representation Before Government Agencies
- Retiree Health and Welfare Plan Modification and Litigation
Plan Funding and Restructuring
Groom’s Plan Funding and Restructuring Group is by far the largest practice of its kind in the United States, addressing funding issues of single and multiemployer plans and employee benefits in bankruptcy and corporate transactions.
Drawing on our unparalleled experience and longstanding relationships with key federal agencies, we negotiate and litigate benefits issues and provide creative, forward-looking advice on pension and health liabilities to clients involved in corporate transactions, bankruptcies, and restructurings outside bankruptcy.
- Liability to the Pension Benefit Guaranty Corporation (PBGC) under Title IV of the Employee Retirement Income Security Act (ERISA).
- Internal Revenue Service (IRS) funding waivers, amortization extensions, and other solutions to funding issues.
- PBGC premium, reporting, and disclosure issues.
- The planning and execution of business transactions to control benefit liabilities and maximize value.
- The development of solutions to problems in underfunded and overfunded pension plans, retiree health plans, and non-qualified arrangements.
- In-kind contributions.
- Pension and health issues arising from bankruptcies and restructurings outside of bankruptcy.
- Pension and health plan transfers in corporate mergers and acquisitions.
- First Circuit Rules Private Equity Fund is “Trade or Business” for Purposes of ERISA Withdrawal Liability
- PBGC Proposes Significant Changes to “Reportable Event” Regulation
- PBGC Announces Annual Premium Penalty Relief
- Court Holds ERISA Imposes Statutory Obligation on Employers to Remedy Multiemployer Pension Plan Funding Deficiency