Plan Design and Administration Counseling

Bredhoff & Kaiser, PLLC has extensive experience in counseling employee benefit plans in design and plan administration matters. The firm serves as regular plan counsel to a variety of private sector single-employer and multiemployer pension and welfare plans, as well as a number of state and local public pension and welfare plans. The firm assists these clients in ensuring that their plans, in both design and operation, comply with the various technical requirements of the Internal Revenue Code, ERISA, and other federal and state laws. For these clients, the firm’s attorneys assure that the fiduciaries satisfy due diligence requirements under the prudence standard. They also review service provider and administrative contracts to protect the plans’ interests, and, where necessary, negotiate contract terms; draft, review, and, negotiate and enforce collective bargaining and plan participation agreements on behalf of the firm’s plan clients; render legal opinions, and also are available to consult with plan administrative staff, actuaries and auditors. As discussed above, the firm also represents a number of international unions for which it provides employee benefit counseling and advice in the context of organizing, collective bargaining, litigation, internal staff plans, and group insurance benefits for their members. It also assists unions in monitoring compliance with legal requirements applicable to employee benefit plans that are maintained by employers.

The firm’s expertise in federal tax issues affecting state and local government plans recently was utilized when the National Education Association retained Bredhoff & Kaiser, PLLC to draft a published report entitled Federal Tax Rules Relating to Benefit Plans for Public Education Employees — A Resource Guide. More recently, the firm has been providing NEA and the American Federation of Teachers guidance on responding to changes in their retiree health plans resulting from the new accounting standards imposed by the Government Accounting Standards Board (“GASB”).