A Challenge to Actuarial Assumptions in Defined Benefit Plans: Latest Developments in the Legal Landscape

Ms. Kohn is a partner in the firm’s Employee Benefits & Executive Compensation group. She counsels small businesses, Fortune 500 companies, nonprofits, individual owners, boards of directors, unsecured creditors’ committees and plan sponsors on qualified and nonqualified retirement plans, multiemployer (union) plans and health plans with a specific focus on bankruptcies, mergers and acquisitions and corporate planning. Ms. Kohn assists her clients in finding practical and valuable solutions regarding plan mergers and spinoffs, plan de-risking transactions, plan terminations, plan corrections, overfunded plans and corporate transactions and reorganizations involving retirement and health plans. She also counsels her clients on matters related to multiemployer plan issues, including withdrawal liability and benefits litigation. Ms. Kohn advises private funds and benefit plan investors on ERISA compliance issues, particularly with regard to disclosure, plan investment issues and negotiations.

Mr. Lamb represents companies and their directors and officers in complex business disputes, including ERISA litigation, securities and shareholder litigation, corporate governance and fiduciary disputes, and litigation arising out of mergers, acquisitions and tender offers, and complex contract disputes. He also has significant experience litigating tax controversies against the federal government.

Mr. Shapiro’s practice focuses on the design funding, and administration of multiemployer, single employer, and governmental retirement plans. His experience includes working with a wide range of organizations to ensure that their retirement programs meet their financial and human resources objectives while complying with the applicable laws and IRS, PBGC and DOL regulations. Mr. Shapiro is a former Deputy Director for Research and Education at the National Coordinating Committee for Multiemployer Plans.