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Qualified Retirement Plans


The Spencer Fane Employee Benefits Team provides comprehensive services with respect to all types of tax-qualified retirement plans – including 401(k) plans, profit sharing plans, ESOPs, pension plans, and cash balance plans.  We draft, amend, merge, and terminate such plans, and also obtain IRS determination letters on their qualified status.  We assist clients with self-audits for tax qualification issues, and we conduct fiduciary compliance reviews.

On a daily basis, we advise our clients concerning plan interpretation questions and compliance with federal laws and regulations.  These include the Tax Code’s nondiscrimination requirements, the use of qualified plans in early retirement incentive programs, and the fiduciary and prohibited transaction rules imposed by both the Tax Code and ERISA.  We regularly help clients correct errors in the administration of their plans, using IRS programs such as the Employee Plans Compliance Resolution System (“EPCRS”).