I specialize in a broad range of qualified plan issues, providing legal and compliance support to employers of all sizes, tax-status, and industries. I help clients identify and correct ERISA and Internal Revenue Code compliance issues through the DOL and IRS correction programs, represent clients in IRS and DOL audits, assist with retirement plan design and compliance reviews, and perform complex controlled group or affiliated service group determinations. I also assist in merger & acquisition transactions by conducting due diligence reviews of qualified plans and advise on pre- and post-transaction compliance issues, plan mergers, and spin-offs.I have experience with following types of plans:• Tax-qualified 401(a) plans (defined contribution and defined benefit plans)• 403(b) annuity plans • 457 deferred compensation plans (eligible 457(b) and ineligible 457(f) plans)• All forms of nonqualified deferred compensation plans, including those plans which are subject to Code Section 409A.I am quite familiar with the recordkeepers, plan administrators, investment advisers, consultants, and other vendors that work in the employee benefits area.