ERISA Cavalry PLLC

ERISA Cavalry’s primary role is to advise lawyers so that they can serve their own clients more capably and efficiently. We are also happy to work directly with clients. Here are some of the specific services that we can perform for you or your clients:

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• Prepare research memoranda on complex ERISA or employee benefits tax issues.

• Evaluate the merits of arguments put forward in litigation and in pre-litigation reviews of benefit claims.

• Review plan documents (both individually designed plans and the adoption agreements of pre-approved prototype plans).

• Recommend potential retirement plan designs, and evaluate recommendations by others.

• Draft individually designed plan documents..

• Draft plan amendments and other plan-related documents, such as benefit election forms and notices to participants.

• Review benefits proposals from outside vendors.

• Assist in conducting compliance reviews of client's plans (important now that the IRS has sharply cut back its determination letter program).

• Assist in navigating the IRS and Department of Labor correction programs (the IRS’s Employee Plans Compliance Resolution System and the DOL’s Voluntary Fiduciary Correction Program and Delinquent Filer Voluntary Correction Program).

• Assist in resolving issues involving the Pension Benefit Guaranty Corporation.

• Advise on the interpretation of ambiguous or obscure plan provisions.

• Advise on the tax consequences of retirement and welfare plans for employers and employees.

• Advise on the tax consequences of nonqualified deferred compensation, with special attention to the restrictions imposed by section 409A and (for plans of tax-exempt employers) section 457(f).

• Respond to specific legal and tax questions that arise in the course of plan administration.

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This list is not exhaustive. Please note, however, that ERISA Cavalry does not appear in court on behalf of plaintiffs or defendants. We have no interest in snatching clients away from their current law firms.

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Examples of Recent ERISA Cavalry Projects

• Drafted and edited briefs for a major law firm in two cases dealing with multiemployer pension plan withdrawal liability.

• Counseled a substantial 501(c)(3) organization on its response to an IRS audit of its 403(b) plan and the plan’s transition to a new plan administrator.

• Helped prepare a Request for Proposals for an ESOP feasibility study and was engaged to represent the employer regarding the design and implementation of the prospective ESOP.

• Restated a credit union’s defined benefit pension plan to comply with the requirements of SECURE Act 2.0 and make other changes.

• Designed and drafted a section 457(b) eligible deferred compensation plan for a small 501(c)(3) organization and counseled it concerning retirement income options for its founder.

• Provided a major law firm with advice on employee benefits issues arising from mergers and acquisitions.

• Advised a multinational corporation concerning a dispute about a former executive’s deferred compensation arrangement.

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Fees

ERISA Cavalry’s fees are based on the nature of the services rendered, with consideration also for the character of your client base. For engagements that primarily involve drafting documents, we will normally offer a flat fee. Other engagements will be priced on an hourly basis, depending on the complexity of the task. Upon request, we will agree to a fee ceiling that will not be breached without your consent. We do not require or accept retainers.

 

Our engagement letter will confirm our fee agreement with you and when payment is expected.

 

We discount fees if you are serving small businesses or not-for-profit organizations, in recognition of the limitations that your own fees are likely to face.

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