Jeffrey M. Bauer

Jeff is a partner in the Benefits and Compensation Practice Group and focuses his practice on all aspects of employee benefits, with an emphasis on retirement plans and executive compensation. Jeff advises employers of all types, including public and private companies, nonprofit organizations, and government entities, on issues arising in the design, operation and termination of qualified plans, nonqualified deferred compensation arrangements, and equity and synthetic equity compensation programs. Also a certified public accountant (licensed in Florida), Jeff brings an understanding of the financial accounting aspects of employee benefits and executive compensation to his law practice.

Jeff also regularly advises employers and fiduciaries regarding their obligations under ERISA, including the duties to avoid prohibited transactions and prudently manage plan assets. In addition, Jeff has developed expertise working with employers, shareholders, lenders and plan trustees regarding the special rules applicable to employee stock ownership plans (ESOPs), in the context of both the purchase and sale of employer securities and ongoing compliance.

In addition to his advisory practice, Jeff provides subject matter expertise on benefits and compensation issues in mergers and acquisitions and in ERISA litigation.

* Drafts and maintains qualified retirement plan documents and assists with submission of plans to the Internal Revenue Service for qualified status determinations
* Updates plan sponsors on legislative and regulatory developments affecting employee benefits and executive compensation and assists with corresponding plan changes
* Assists employers on issues arising in administration of retirement and other deferred compensation plans, including correction of qualification failures through the IRS’ Employee Plans Compliance Resolution System (EPCRS) and Section 409A correction procedures, and the DOL’s Voluntary Fiduciary Correction Program (VFCP)
* Advises plan investment and other fiduciary committees regarding their prudent management of plan assets, and assists to appropriately document decisions and actions
* Drafts and maintains nonqualified deferred compensation plans in compliance with Internal Revenue Code Section 409A
* Advises employers regarding the taxation of benefits and executive compensation, including analysis of payments under Internal Revenue Code Section 280G
* Advises employers regarding compliance with fiduciary obligations under ERISA, including prohibited transactions
* Represents plan sponsors and fiduciaries in government audits and investigations
* Advises employers regarding participation in and withdrawal from multiemployer pension plans
* Assists in negotiating employee benefit programs in the collective bargaining process