

The Firm's practice covers all areas relating to employee benefits. This broad
practice area involves diverse matters including:
- designing "defined contribution-style" health plans (HRAs, HSAs, &
FSAs)
- assistance with all the benefit acronyms - COBRA, HIPAA, EGTRRA, etc.
- advising on fiduciary responsibilities
- maintaining legal compliance with non-discrimination requirements
- analyzing unusual benefit claims
- representing employers in labor relations matters where pension or
welfare benefits are involved
- advising on the federal tax implications of complex benefits-related
circumstances
- examining the ERISA status of various compensatory arrangements
In addition to counseling with clients on employee benefits compliance and
transactional matters, the Firm frequently defends ERISA lawsuits.
Clients seek the Firm's confidential legal advice for many purposes, including:
- Transitioning to a new plan document and/or third party administrator
- Designing, drafting and amending custom summary plan descriptions
and plan documents
- Protection during tax and labor audits
- Resolving plan operational problems
- Addressing employee benefit plan matters arising in corporate mergers
and acquisitions
- Advice on complying with fiduciary, reporting and tax requirements
- Seeking individualized informal guidance from the IRS and U.S.
Department of Labor
- Defending class actions under ERISA
- Obtaining formal rulings such as IRS determination letters and DOL
opinion letters
- Representing employers in labor negotiations relating to benefits matters
THE CICOTTE LAW FIRM LLC
ERISA AND EMPLOYEE BENEFITS + CORPORATE