HunterMaclean's ERISA Practice Group advises public, private, taxable and tax-exempt clients on a wide variety of issues related to the design, preparation, communication, administration, operation, merger, split-up, amendment and termination of all forms of employee benefit plans and executive compensation programs and the related funding vehicles, including pension plans, profit sharing plans, 401(k) plans, leveraged ESOPs, stock option plans, incentive compensation programs, "rabbi" trusts, "cafeteria" plans and post-retirement plans.

We represent the Boards of several plan administrators, advising them on a wide range of issues related to their fiduciary and administrative duties with respect to their employee benefit plans and their common and collective funds.  The ERISA Group has extensive experience advising benefit plans with respect to their investment activities, and we assist such plan asset investors with capital markets transactions and the review and negotiation of investments in private funds.

We advise clients on golden parachute, executive and equity-based compensation and employee benefit plan issues which arise in negotiating mergers and other acquisitions or dispositions and further, represent clients in working on the wide range of difficult post-merger or other business combination or disposition issues related to integrating different benefit plans, structures and compensation policies and practices or breaking-up of such plans, structures, polices and practices.

Representative Engagements

• Representing two major Georgia employers in the negotiations of key employee employment and deferred compensation agreements
• Negotiating the transfer of the assets of a multimillion-dollar retirement plan from the custodianship of an international insurance company to a replacement fiduciary. 
• Revising third party standard plan services agreements on behalf  the service provider. 
• Advising a tax-exempt organization on compensation issues for key employees under the 'intermediate sanctions' provisions of the Internal Revenue Code. 
• Advising and representing clients under the IRS Employee Plans Compliance Resolution System and Department of Labor Voluntary Fiduciary Correction Program to correct certain plan qualification failures and improper fiduciary actions. 
• Successfully defending a major employer in a Department of Labor audit of its 401(k) plan. 
• Redesigning the retirement and other benefit plans of a tax-exempt entity in the course of its corporate reorganization.