Governmental Plans

Representation of sponsors of governmental plans has constituted a significant component of the Employee Benefits and Compensation Group’s practice for many years. The majority of our governmental clients sponsor a defined benefit plan as well as one or more defined contribution plans and 457(b) plans, and they rely on us to provide advice with regard to all employee benefit issues requiring the assistance of outside counsel. 

Our Services 

We advise our clients on the many specialized provisions of the Internal Revenue Code applicable to governmental plans. We work to ensure our governmental clients’ benefit plans are in compliance with all legal requirements. We provide counsel on and assistance with:   

  • Qualified retirement plans and 457(b) plans, including creation, design, and administration
  • 414(h) pick-up contributions
  • 415(m) excess plans 
  • Specialized vesting requirements 
  • Qualification issues under Section 401(a) of the Internal Revenue Code
  • The applicability of various specialized Internal Revenue Code limitations to governmental plans
  • Plan corrections and IRS audits
  • Length of Service Award Programs (LOSAP)

Our Team

Because a significant portion of our practice includes assisting government employers, we understand the particular challenges associated with creating and operating government retirement plans. Through our representation of a significant number of governmental clients and our involvement with organizations such as the American Bar Association, the National Association of Public Pension Attorneys and the Connecticut Public Pension Forum, we regularly interact with administrators and fiduciaries of governmental plans as well as senior representatives of the Internal Revenue Service.

Our Team