Our Practice
Practice Overview
Groom’s practice groups combine in-depth specialization with a global perspective on the benefits landscape to offer clients unparalleled coverage of issues and disputes arising from ERISA, the Tax Code, securities laws, HIPAA, COBRA, and the many other laws that govern employee benefits.
- Executive Compensation
-
- Corporate-Owned Life Insurance (COLI) and Other Insurance Arrangements
- Deferred Compensation Plans, Supplemental Executive Retirement Plans (SERPs) and "Mirror" 401(k) Plans
- Employee Stock Purchase Plans (423 Plans)
- Equity-Based Compensation Programs
- Executive Agreements and Bonus Plans
- Executive Compensation Legislation
- Executive Compensation Litigation
- Fringe Benefit, Payroll Tax, and Reporting Issues
- Grantor Trusts (Rabbi Trusts)
- Outside Director Plans
- Reporting, Compliance and Correction of Plans and Arrangements
- Representation Before Government Agencies
- Tax-Exempt Organization Executive Compensation
- Fiduciary Responsibility
-
- Captive Insurance Companies in Benefits Financing Arrangements
- Collective Investment Trusts and Group Trusts
- Department of Labor Audits and Investigations
- Department of Labor Prohibited Transaction Exemptions and Corrections
- Department of Labor Regulatory Initiatives
- Employee Retirement Income Security Act (ERISA) Preemption
- Employer Securities and Employer Real Property
- Fiduciary Duties for Governmental Plans
- Fiduciary Issues for Welfare Plans
- Financial and Insurance Product Development
- Individual Retirement Accounts (IRAs)
- Investment of Plan Assets
- Multiple Employer Plans
- Plan Sponsor and Plan Fiduciary Counseling
- Reporting and Disclosure
- Representation Before Government Agencies
- Securities Law
- Valuation of Alternative Investments
- Governmental Plans
-
- 403(b) / Tax-Sheltered Annuity Plans
- 457 Plans in Governments and Tax-Exempt Organizations
- Fiduciary Duties for Governmental Plans
- Governmental Plan Litigation
- Governmental Qualified Defined Benefit and Defined Contribution Plans
- Governmental Retiree Health Programs
- Investment of Plan Assets
- Representation Before Government Agencies
- Securities Law
- Health and Welfare
-
- Benefits Issues in Mergers and Acquisitions
- Captive Insurance Companies in Benefits Financing Arrangements
- Consumer-Directed Health Care
- Fiduciary Issues for Welfare Plans
- Governmental Retiree Health Programs
- Health and Welfare Plan Design
- Health and Welfare Plan Drafting
- Health and Welfare State Law Issues
- Health Care Reform Legislation
- Health Contract Negotiations and Review
- Health Information Technology
- Health Insurance & Administration
- Representation Before Government Agencies
- Retiree Health and Welfare Plan Modification and Litigation
- Tax-Exempt Organizations
- Taxation of Health and Welfare Benefits
- Voluntary Employees' Beneficiary Associations (VEBAs)
- Welfare Plan Sponsors, Insurers and Other Service Providers Litigation
- Litigation
-
- Actuarial and Consultant Litigation
- Appellate Litigation
- Benefit Claims Litigation
- Department of Labor Audits and Investigations
- Employee Retirement Income Security Act (ERISA) Preemption
- Employee Stock Ownership Plans (ESOP) Litigation
- Employer Stock Litigation
- Executive Compensation Litigation
- Fee Litigation
- Governmental Plan Litigation
- Internal Revenue Service Audits, Closing Agreements and Litigation
- Plan Funding and Restructuring Litigation
- Pre-Litigation Risk Assessment
- Representation Before Government Agencies
- Representation of Retirement Plan Sponsors and Plan Fiduciaries in Litigation
- Retiree Health and Welfare Plan Modification and Litigation
- Welfare Plan Sponsors, Insurers and Other Service Providers Litigation
- Multiemployer/Taft-Hartley Plans
-
- Collection of Contributions
- Controlled Group Liability Issues
- Critical and Endangered Status
- Employer Securities and Employer Real Property
- Establishing and Operating Multiemployer/Taft-Hartley Plans
- Investment of Plan Assets
- Multiemployer/Taft-Hartley Plan Legislation
- Multiemployer/Taft-Hartley Plan Withdrawal, Mass Withdrawal and Termination
- Pension Plan Funding
- Plan Spin-Offs and Mergers
- Plan Sponsor and Plan Fiduciary Counseling
- Plan Termination and Restructuring
- Representation Before Government Agencies
- Securities Law
- Plan Design and Taxation
-
- 401(k) and Other Defined Contribution Plans
- 403(b) / Tax-Sheltered Annuity Plans
- 457 Plans in Governments and Tax-Exempt Organizations
- Benefits Issues in Mergers and Acquisitions
- Captive Insurance Companies in Benefits Financing Arrangements
- Church Plans
- Collective Investment Trusts and Group Trusts
- Defined Benefit and Cash Balance Plans
- Employee Stock Ownership Plans (ESOP)
- Employee Stock Purchase Plans (423 Plans)
- Employer Securities and Employer Real Property
- Employment Taxes
- Financial and Insurance Product Development
- Individual Retirement Accounts (IRAs)
- Internal Revenue Service Audits, Closing Agreements and Litigation
- Internal Revenue Service Determination Letters and Rulings
- Internal Revenue Service Plan Correction Programs
- International Benefits
- Multiple Employer Plans
- Plan Spin-Offs and Mergers
- Plan Termination and Restructuring
- Securities Law
- Tax Reporting and Withholding
- Tax-Exempt Organizations
- Taxation of Health and Welfare Benefits
- Voluntary Employees' Beneficiary Associations (VEBAs)
- Worker Classification
- Plan Funding and Restructuring
-
- 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
- Policy and Legislation
-
- 401(k) Plan Fee Disclosure Legislation
- Cash Balance Plan Legislation
- Defined Benefit Funding Changes and Pension Benefit Guaranty Corporation Reform Legislation
- Executive Compensation Legislation
- Health Care Reform Legislation
- Lobbying Disclosure and Political Contribution Rules
- Multiemployer/Taft-Hartley Plan Legislation
- Regulatory Guidance and Legislation
- Representation Before Government Agencies
- Securities Law
- Pro Bono