Collective Investment Trusts and 401(k) Plan Investments: Guidance for Fiduciaries and Employee Benefits Counsel

Ms. Gorman’s practice focuses on executive compensation and employee benefits matters. Her work includes advising on tax and benefit issues in both domestic and international contexts, counseling on ERISA fiduciary issues, controversy work involving IRS and DOL audits, and all nature of transaction work.

Mr. O’Neil advises clients on a wide range of benefits and compensation matters. He focuses his practice on employee benefits and executive compensation issues arising in corporate transactions. Mr. O'Neil has experience with employee benefit and executive compensation due diligence, negotiation of the related provisions in transaction agreements and assists clients with issues relating to Sections 280G and 409A of the Code. He is also experienced in a wide range of tax and benefits issues, including day-to-day retirement plan compliance, ERISA fiduciary matters, prohibited transactions and employee stock ownership plans (ESOPs). Mr. O'Neil 's writing has been featured in Benefits Quarterly.

Mr. Sichel is a partner in the firm’s New York office, where he is a member of the Investment Management practice group and oversees the firm’s ERISA Fiduciary practice. He helps financial institutions navigate the complexities of ERISA when manufacturing products for, and providing services to, retirement plans and ERISA “plan asset” funds.