We help employers as well as other plan sponsors navigate the complex world of retirement arrangements—single, multi-, and multiple employer plans, as well as church and governmental plans, and individual arrangements—by assisting with a broad range of matters from plan design to participant communications, while ensuring compliance every step of the way.

Groom’s capabilities extend beyond the purview of traditional defined contribution 401(k) plans and pension plans to include cash balance and other hybrid plans, IRAs, SEPs, SIMPLEs, ESOPs, and pretty much any other type of arrangement that can be considered or designed. If it’s available in the marketplace today, we have experience with it–and even if it’s not yet available, we can help you think of it, design it, draft it, and make it a reality for your employees or clients.

Our work in this area ranges from advising on the creation and implementation of plan design changes, to work related to mergers and acquisitions, to assisting with matters involving the Internal Revenue Service, the Treasury Department, the Pension Benefit Guaranty Corporation, and the Department of Labor. We offer expert counsel, innovative strategies, and the full complement of our litigative powers in service to clients with retirement-related needs.


  • 401(k) and Other Defined Contribution Plans
  • Church and Governmental Plans
  • Defined Benefit and Cash Balance Plans
  • ESOPs and Employer Stock
  • IRS Plan Correction and Audits
  • International Benefits
  • Mergers and Acquisitions
  • Multiemployer/Taft-Hartley Plans
  • Multiple Employer Plans
  • PBGC Issues and Planning
  • Plan Design, Spin-Offs and Mergers
  • Plan Document Compliance Service
  • SPDs and Communications
  • Tax-Exempt Organizations
  • Taxes and Withholding