Employee Benefits & Executive Compensation

Many aspects of employee benefit plans are closely regulated by the federal government through the Internal Revenue Code, the Employee Retirement Income Security Act (ERISA), and other statutes. Plans also may be subject to collective bargaining agreements. Given the complex and sometimes unexpected interplay of employee benefit plan rules and regulations, sound legal advice is critical when designing and administering benefit plans.

Attorneys at Miller & Martin have the experience and commitment to help employers evaluate, implement, and maintain competitive employee benefits and executive compensation plans. We work extensively with employers on the design and administration of retirement plans, fringe and welfare benefit plans, and executive compensation programs, and are adroit at interpreting and applying benefits-related legislation such as ERISA, HIPAA, and COBRA. We are leaders in representing multi-employer plans created for labor unions and in assisting growing companies with the merger and consolidation of benefit plans. Should trouble arise, we are adept at benefits litigation. Our clients span the spectrum of the Miller & Martin practice and range from individuals and local businesses to nonprofit organizations, governmental agencies, and multi-national Fortune 500 companies.


  • Representing major corporations on a broad range of employee benefits issues, including early retirement window benefits, reductions in force, mergers, IRS and DOL audits, and corrective action programs.
  • Representing tax-exempt organizations on issues related to employee benefits, including establishing and maintaining 403(b) annuity plans.
  • Advising governmental entities with respect to legislation affecting their retirement plans.
  • Defending clients before state and federal courts nationwide in actions involving pension, welfare, and fringe benefit plans.
  • Representing employers with respect to non-qualified deferred compensation, stock options, and other areas of executive compensation.
  • Representing a manufacturing company in settlement of ERISA breach of fiduciary duty claims arising from investment losses in a 401(k) plan with over $10 million in assets.
  • Assisting a Fortune 500 company in preparing and distributing nationwide employee communications regarding pension and welfare benefit plans, including collectively bargained retirement plans.
  • Analyzing fiduciary duties, prohibited transaction exemptions, and related issues associated with investment funds which hold ERISA plan assets.