3600 Glenwood Avenue

Raleigh, NC 27612

Direct: 919.783.2908

Fax: 919.783.1075

Advising governmental and private sector employers in the design and operation of retirement and welfare benefit plans and executive compensation packages, including matters concerning ERISA and Internal Revenue Code compliance

Assisting plan sponsors in amending qualified plans to comply with changes in federal laws

Designing and redesigning qualified plans to take advantage of new rules and strategies, including safe harbor 401(k) plans, age-weighted profit sharing plans, and "new comparability" plans

Representing and advising sponsors of employee stock ownership plans and 401(k) plans in connection with plan purchases of and investments in employer securities, including leveraged ESOP transactions

Representing plan fiduciaries in benefit claims and disputes, including ESOP disputes

Advising sponsors of qualified retirement plans in connection with retirement plan mergers, spin-offs and terminations, including terminations of defined benefit plans under Pension Benefit Guaranty Corporation regulations

Advising employers on employee benefits issues arising in business transactions, including mergers and acquisitions

Representing associations in the design, implementation and administration of multiple employer welfare arrangements, including representation before the North Carolina Department of Insurance in licensing matters

Representing sponsors of qualified retirement plans before the Internal Revenue Service, Department of Labor and Pension Benefit Guaranty Corporation, including advice and representation in connection with Internal Revenue Service and Department of Labor voluntary compliance programs