Self-audit compliance review and successful resolution of qualification issues for a number of substantial employers' plans under IRS voluntary compliance programs.

Leveraged and unleveraged employee stock ownership plans (ESOPs), including structuring deduction arrangements for dividends on ESOP stock; target benefit plans; "cash balance" plans; and other less traditional programs adopted in response to changing needs.

Design, implementation, and IRS approval of Section 401(h) account funding of post-retirement medical benefits in an ESOP, leveraged with a $1,000,000,000 public borrowing.

Various IRC §404A "foreign plan" issues, including development of and requesting ruling on German funded contractual trust arrangements.

Rationalization and restatement of over 25 plans of subsidiaries acquired by the parent company over a period of years.

Comprehensive analysis of the application of ERISA and subsequent tax law changes to pre-ERISA "frozen" plans.

Plan mergers, spin-offs and terminations, both related and unrelated to corporate transactions, including resolution of asset transfer disputes.

Implementation of investment choice structures for Section 401(k) plan participants in mutual funds, managed funds, annuity contracts, employer stock and ADR's of a foreign parent of the employer.

Tax-favored retirement arrangements for tax-exempt and governmental employers, including obtaining favorable rulings and determination letters in 2001 on an innovative multi-billion dollar optional state retirement program.

We regularly advise governmental employers with respect to their retirement plans, including "pick-up" plans.  We advise both employers and insurance companies with respect to Section 403(b) tax-sheltered annuity plans, and therefore bring special insights to those arrangements.  We have also assisted in the design and implementation of Section 457 deferred compensation plans for a variety of employers, and have secured favorable IRS rulings on over 100 such plans.