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Plans of Tax-Exempt Employers

Spencer Fane represents a large number of tax-exempt and governmental employers.  In the benefits area, these employers face a number of special challenges.  But they also enjoy certain opportunities that are not available to for-profit entities.  This is particularly true for governmental employers.  The Employee Benefits Team assists these employers in complying with all aspects of the law.

For instance, we assist charities and public schools in complying with the increasing IRS scrutiny and regulation of Section 403(b) plans.  In the area of executive compensation, we help these employers deal with the complications posed by the overlay of Code Section 409A constraints on the already challenging rules of Code Section 457(f).  And we advise governmental and church-related entities on the special rules that apply to plans that do not enjoy the benefit of ERISA preemption.