SECURE 2.0 and Pension-Linked Emergency Savings Accounts: New DOL and IRS Guidance, Fees, Limitations, Reporting

Mr. Rothman advises publicly traded companies, closely held businesses and nonprofit organizations on all aspects of qualified and nonqualified employee benefit plans, executive compensation plans, health and welfare plans, employment agreements and other related legal and compliance issues. He advises clients on their tax-qualified plans including plan design and adoption, ERISA compliance, day-to-day plan operation, fiduciary compliance, IRS and DOL plan audits and submissions under the Employee Plans Compliance Resolution System, the Voluntary Fiduciary Correction Program, and the Delinquent Filer Voluntary Compliance Program. In addition, Mr. Rothman advises employers on their welfare benefit plan compliance issues. This includes counseling employers on the Affordable Care Act, COBRA, HIPAA, ERISA, and wellness plan design.

Mr. Koehler brings more than 30 years of tax and employee benefits plans legal experience to his Business practice group clients. His focus is on providing guidance to clients regarding their obligations under ERISA, Internal Revenue Code (IRC), the Affordable Care Act (ACA), COBRA, state and federal tax and securities laws and other relevant regulations. Mr. Koehler has considerable experience helping clients manage their qualified and nonqualified plans, equity-based compensation and welfare benefit plan compliance, and managing employee benefits plans affected by mergers, acquisitions and plan sponsor bankruptcies. In addition to his legal practice, Mr. Koehler spent 10 years as an adjunct professor in the LL.M. taxation program at Chapman University’s Dale E. Fowler School of Law. He is also a certified employee benefits specialist (CEBS), certified pension consultant (CPC) and compensation management specialist (CMS).

Ms. Mohs is a shareholder in the firm’s Employee Benefits Practice. She counsels Taft-Hartley, corporate and government clients in navigating the complex regulations and moving targets often associated with managing qualified retirement plans. Ms. Mohs assists her clients in all areas impacting qualified retirement plans, including plan design and strategy, plan investments, prohibited transactions, service provider arrangements, mergers and acquisitions, and benefit claims. She also collaborates with plan sponsors and fiduciaries to provide counsel during audits by regulatory agencies, ensure ongoing compliance with federal law including ERISA and the Internal Revenue Code, and provide guidance regarding corporate governance issues, fiduciary risk management and fiduciary compliance.