Our Employee Benefits Practice provides advice and legal services to private sector, government, and tax-exempt or not-for-profit clients on issues relating to their employee pension plans, welfare plans, executive compensation arrangements and fringe benefits.
Generally, legal issues arise in connection with compliance with the Employee Retirement Income Security Act of 1974 ("ERISA"), various requirements in the Internal Revenue Code for tax qualification of pension plans or for tax preferred treatment of executive benefit programs, welfare plans and fringe benefit arrangements and under state laws and regulations. The lawyers in our Employee Benefits practice have a wide range of experience in all aspects of design and operation of employee benefit plans. We maintain relationships with representatives of governmental agencies charged with oversight and enforcement of the rules governing these plans.
Our services include the following:
- Plan design
- Plan document drafting for retirement programs, including 401(k) plans, health and welfare plans, and executive compensation arrangements
- Review of agreements with third party administrators
- Assistance with participation in government agency correction programs
- Establishing trusts for funding benefit plans, including other post employment benefits (“OPEBs”)
- COBRA compliance
- Preparation and review of qualified domestic relations orders
- Analysis of potential prohibited transaction issues involving retirement and welfare benefit plan assets
- Advice to parties in mergers, acquisitions, and other business combination transactions regarding employee benefit plan issues
- Representation of retirement plan sponsors in connection with Internal Revenue Service and Department of Labor audits
- Preparation or review of employee communications and educational materials
- Fiduciary responsibility training for benefit plan fiduciaries
Employment Law Update: How Long is Long Enough? ERISA Record Retention Rules Every Employer Should Know.
Client Alert: New York’s Mandatory Retirement Savings Program: What Employers Need to Know Before March 16, 2026
Client Alert: New York’s Mandatory Retirement Savings Program: What Employers Need to Know Before March 16, 2026
Client Alert: Guidance on Educating Employees Turning 65 About Health Coverage Options
Client Alert: Guidance on Educating Employees Turning 65 About Health Coverage Options
Associations, Nonprofits and Political Organizations Report - Fall 2021
Retirement Plan Update: What Plan Sponsors Are Seeing and What is Coming
ESG Investing – Was Sort of Allowed, Was Disallowed, Now Allowed Again?
Meet the Team: Attorney Spotlight on Eileen Morgan Johnson
Associations, Nonprofits and Political Organizations Report - Fall 2021
Retirement Plan Update: What Plan Sponsors Are Seeing and What is Coming
ESG Investing – Was Sort of Allowed, Was Disallowed, Now Allowed Again?
Meet the Team: Attorney Spotlight on Eileen Morgan Johnson
Ins and Outs of 1099Rs - WTP speaker
This panel is offered as part of the annual conference of the National Association of Public Pension Attorneys.
Ins and Outs of 1099Rs - WTP speaker
This panel is offered as part of the annual conference of the National Association of Public Pension Attorneys.
ERISA for the C-Suite - WTP speaker
ERISA for the C-Suite - WTP speaker
ACT BY YEAR END: Timing of Severance Payments Where Payment is Contingent on Employee Signing a Waiver and Release
The IRS frowns on arrangements that allow someone to "game the system" and shift income back and forth across tax years. If a severance payment isn't due until after the departing employee signs a Waiver and Release, then the employee can theoretically hold off signing long enough to move the income into the following tax year. Employers need to amend their plans by the end of this year to prevent this.
ACT BY YEAR END: Timing of Severance Payments Where Payment is Contingent on Employee Signing a Waiver and Release
The IRS frowns on arrangements that allow someone to "game the system" and shift income back and forth across tax years. If a severance payment isn't due until after the departing employee signs a Waiver and Release, then the employee can theoretically hold off signing long enough to move the income into the following tax year. Employers need to amend their plans by the end of this year to prevent this.
Economic Stimulus Act - Impact on COBRA Health Continuation Coverage
Economic Stimulus Act - Impact on COBRA Health Continuation Coverage
Required Changes to Non-Qualified Deferred Compensation Plans
On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004. This legislation adds new Section 409A to the Internal Revenue Code. Section 409A will require most employers to amend their non qualified deferred compensation plans (“NQDCPs”) and to operate the plans under new rules imposed by Section 409A.
Required Changes to Non-Qualified Deferred Compensation Plans
On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004. This legislation adds new Section 409A to the Internal Revenue Code. Section 409A will require most employers to amend their non qualified deferred compensation plans (“NQDCPs”) and to operate the plans under new rules imposed by Section 409A.
2002 Maryland Legislative Update, Part 1
Each year the Maryland Legislature enacts a number of laws which impact in various degrees on the personal and business lives of people living in or doing business in the State of Maryland. The General Assembly adjourned on April 8, 2002, and the Session actively concluded when the Governor enacted legislation into State law during four separate signing ceremonies on April 9, April 25, May 6 and May 16.
2002 Maryland Legislative Update, Part 1
Each year the Maryland Legislature enacts a number of laws which impact in various degrees on the personal and business lives of people living in or doing business in the State of Maryland. The General Assembly adjourned on April 8, 2002, and the Session actively concluded when the Governor enacted legislation into State law during four separate signing ceremonies on April 9, April 25, May 6 and May 16.
87 Whiteford Attorneys Recognized in Best Lawyers in America 2027
Chambers Recognizes Whiteford in a Record 16 Practices
Chambers Recognizes Whiteford in a Record 16 Practices
Best Law Firms Recognizes Over 45 Whiteford Practices, Including 23 Nationally
Best Law Firms Recognizes Over 45 Whiteford Practices, Including 23 Nationally
83 Whiteford Attorneys Listed in Best Lawyers in America 2026
83 Whiteford Attorneys Listed in Best Lawyers in America 2026
Chambers Recognizes Whiteford in a Record 15 Practices
Chambers Recognizes Whiteford in a Record 15 Practices
Whiteford Ranked in Top Tier in 43 Practices, 22 Nationally
Whiteford Ranked in Top Tier in 43 Practices, 22 Nationally
77 Whiteford Attorneys Listed in Best Lawyers in America 2025
77 Whiteford Attorneys Listed in Best Lawyers in America 2025
Record 33 Whiteford Attorneys Recognized by Chambers
Record 33 Whiteford Attorneys Recognized by Chambers
A Record 87 Whiteford Attorneys Listed in Best Lawyers in America 2024, Ten Selected as “Ones to Watch”
A Record 87 Whiteford Attorneys Listed in Best Lawyers in America 2024, Ten Selected as “Ones to Watch”
Chambers Honors Whiteford in 14 Practice Areas
Chambers Honors Whiteford in 14 Practice Areas
73 Whiteford Attorneys Listed in Best Lawyers in America 2023, Six Selected as “Lawyer of the Year”
73 Whiteford Attorneys Listed in Best Lawyers in America 2023, Six Selected as “Lawyer of the Year”
Chambers Honors Whiteford in 14 Practice Areas
Chambers Honors Whiteford in 14 Practice Areas
Chambers Honors Whiteford in 11 Practice Areas
Chambers Honors Whiteford in 11 Practice Areas
Chambers Honors Whiteford in 10 Practice Areas
Chambers Honors Whiteford in 10 Practice Areas
U.S. News Awards Top-Tier Rankings to 42 Whiteford Practices, Including a Record 20 Nationally and 10 Newly Ranked in Richmond
U.S. News Awards Top-Tier Rankings to 42 Whiteford Practices, Including a Record 20 Nationally and 10 Newly Ranked in Richmond
Chambers Honors Whiteford in 11 Practice Areas in 2019
Chambers Honors Whiteford in 11 Practice Areas in 2019
U.S. News Awards Top-Tier Rankings to 46 Whiteford Practices, Including 18 Nationally
U.S. News Awards Top-Tier Rankings to 46 Whiteford Practices, Including 18 Nationally
Whiteford, Taylor & Preston Attorneys Honored by Chambers and Partners in 12 Practice Areas
Whiteford, Taylor & Preston Attorneys Honored by Chambers and Partners in 12 Practice Areas
Whiteford Ranks National Tier 1 in Litigation, Bankruptcy and Real Estate
Baltimore – Whiteford, Taylor & Preston is pleased to announce that U.S. News and World Report - Best Lawyers ® “Best Law Firms” has awarded the firm exemplary rankings for 2018. Nineteen of the firm’s practices are ranked at the national level, including three practices with national Tier 1 rankings: Litigation, Bankruptcy and Real Estate. At the state level, an additional fifty practices have been ranked in Maryland, Washington, D.C., and VA.
Whiteford Ranks National Tier 1 in Litigation, Bankruptcy and Real Estate
Baltimore – Whiteford, Taylor & Preston is pleased to announce that U.S. News and World Report - Best Lawyers ® “Best Law Firms” has awarded the firm exemplary rankings for 2018. Nineteen of the firm’s practices are ranked at the national level, including three practices with national Tier 1 rankings: Litigation, Bankruptcy and Real Estate. At the state level, an additional fifty practices have been ranked in Maryland, Washington, D.C., and VA.
Whiteford, Taylor & Preston and 29 Lawyers Honored by Chambers and Partners
Whiteford, Taylor & Preston is pleased to announce that Chambers and Partners has once again ranked the firm highly in its 2017 list of leading firms and business lawyers. This year’s recognition includes a record 29 attorneys in 4 states, the District of Columbia and Afghanistan.
Whiteford, Taylor & Preston and 29 Lawyers Honored by Chambers and Partners
Whiteford, Taylor & Preston is pleased to announce that Chambers and Partners has once again ranked the firm highly in its 2017 list of leading firms and business lawyers. This year’s recognition includes a record 29 attorneys in 4 states, the District of Columbia and Afghanistan.
Forty-one Whiteford Attorneys Named Super Lawyers and Rising Stars in Maryland and Kentucky for 2017
Whiteford, Taylor & Preston is pleased to announce that 41 of its attorneys are listed among the 2017 Super Lawyers and Rising Stars in Maryland and Kentucky joining the sixteen who were listed earlier this year in Delaware, D.C., Pennsylvania and Virginia.
Forty-one Whiteford Attorneys Named Super Lawyers and Rising Stars in Maryland and Kentucky for 2017
Whiteford, Taylor & Preston is pleased to announce that 41 of its attorneys are listed among the 2017 Super Lawyers and Rising Stars in Maryland and Kentucky joining the sixteen who were listed earlier this year in Delaware, D.C., Pennsylvania and Virginia.
Whiteford, Taylor & Preston Recognized as National Tier 1 by U.S. News and World Report
The 2017 edition of U.S. News and World Report - Best Lawyers ® “Best Law Firms” has awarded Whiteford, Taylor & Preston LLP exemplary ratings in its seventh annual rankings of law firms.
Twenty of the firm’s practices were ranked at the national level, as well as thirty-seven in Maryland, ten in Washington, D.C., and two in Roanoke, VA.
Whiteford, Taylor & Preston Recognized as National Tier 1 by U.S. News and World Report
The 2017 edition of U.S. News and World Report - Best Lawyers ® “Best Law Firms” has awarded Whiteford, Taylor & Preston LLP exemplary ratings in its seventh annual rankings of law firms.
Twenty of the firm’s practices were ranked at the national level, as well as thirty-seven in Maryland, ten in Washington, D.C., and two in Roanoke, VA.
Whiteford, Taylor & Preston and 21 Lawyers Named as Leaders in the Legal Profession by Chambers and Partners
Whiteford, Taylor & Preston is pleased to announce that, in addition to ranking the firm highly in its 2016 list of Maryland’s leading firms and business lawyers, Chambers and Partners have added new Whiteford lawyers in Maryland and Delaware.
The practice group rankings are based on the high rankings of 21 individual lawyers.
Whiteford, Taylor & Preston and 21 Lawyers Named as Leaders in the Legal Profession by Chambers and Partners
Whiteford, Taylor & Preston is pleased to announce that, in addition to ranking the firm highly in its 2016 list of Maryland’s leading firms and business lawyers, Chambers and Partners have added new Whiteford lawyers in Maryland and Delaware.
The practice group rankings are based on the high rankings of 21 individual lawyers.
59 Whiteford, Taylor & Preston Attorneys Listed in Best Lawyers in America, 2016, Eight Named as “Lawyers of the Year”
Fifty-nine lawyers from Whiteford, Taylor & Preston have been selected by their peers for inclusion in The Best Lawyers in America® 2016 (copyright 2015 by Woodward/White, Inc., of Aiken S.C.). The lawyers selected are based in the firm’s Maryland, Washington and Virginia offices.
59 Whiteford, Taylor & Preston Attorneys Listed in Best Lawyers in America, 2016, Eight Named as “Lawyers of the Year”
Fifty-nine lawyers from Whiteford, Taylor & Preston have been selected by their peers for inclusion in The Best Lawyers in America® 2016 (copyright 2015 by Woodward/White, Inc., of Aiken S.C.). The lawyers selected are based in the firm’s Maryland, Washington and Virginia offices.
Chambers USA Names 17 Whiteford Taylor Lawyers Leaders In Their Field
Whiteford, Taylor & Preston is pleased to announce that the 2015 edition of Chambers USA recognizes 17 of its lawyers as leaders in their fields and, in addition, has ranked six of Whiteford’s practice areas.
Chambers USA Names 17 Whiteford Taylor Lawyers Leaders In Their Field
Whiteford, Taylor & Preston is pleased to announce that the 2015 edition of Chambers USA recognizes 17 of its lawyers as leaders in their fields and, in addition, has ranked six of Whiteford’s practice areas.
U.S. News & World Report: Whiteford, Taylor & Preston Once Again Ranked in More Practices than Any Other Firm in Maryland
Whiteford Taylor & Preston LLP is very gratified to announce that the firm has once again received exemplary ratings in the fifth annual U.S. News & World Report rankings of law firms.
U.S. News & World Report: Whiteford, Taylor & Preston Once Again Ranked in More Practices than Any Other Firm in Maryland
Whiteford Taylor & Preston LLP is very gratified to announce that the firm has once again received exemplary ratings in the fifth annual U.S. News & World Report rankings of law firms.
U.S. News & World Report: Whiteford, Taylor & Preston Highest Ranked Maryland Firm
Whiteford Taylor & Preston LLP is very gratified to announce that the firm has received exemplary ratings in the second annual U.S. News & World Report rankings of law firms. In Maryland, WTP was rated highly in 34 practice areas, more than any other firm in the state.
U.S. News & World Report: Whiteford, Taylor & Preston Highest Ranked Maryland Firm
Whiteford Taylor & Preston LLP is very gratified to announce that the firm has received exemplary ratings in the second annual U.S. News & World Report rankings of law firms. In Maryland, WTP was rated highly in 34 practice areas, more than any other firm in the state.