Anthony J. Kolenic Jr.

Experience

Qualified Plans Generally

• Designing and drafting defined benefit, 401(k), 403(b), 457(b), stock bonus and employee stock ownership plans
• Negotiating complex agreements on behalf of employers with third-party service providers
• Designing and implementing early retirement incentive programs offering employees increased pension and health benefits
• Advising publicly traded companies on the merger of multiple defined contribution plans
• Counseling companies on the fiduciary issues associated with defined contribution plan investments in employer stock
• Counseling employers regarding the impact of mergers and acquisitions on their pension, 401(k), multiemployer, health and welfare and non-qualified deferred compensation plans
• Assisting employers with submissions to correct retirement plan operational errors under Internal Revenue Service and Department of Labor correction procedures
• Implementing the freeze and termination of defined benefit pension plans with the PBGC in both standard and distress terminations
• Assisting employers in successfully resolving issues raised in Department of Labor and Internal Revenue Service audits
• Advising employers and individuals in high dollar QDRO disputes

Governmental and Tax-Exempt Employers

• Designing and drafting governmental "pick-up" plans
• Advising governmental and tax-exempt employers on the final 403(b) and 457(b) regulations, including compliance with ERISA, information sharing agreements, and Form 5500 filing requirements

Non-qualified Plans and Compliance With Section 409A

• Assisting employers with the review, design, drafting and 409A compliance of non-qualified deferred compensation plans and complex equity incentive plans for executives and key employees
• Drafting and conducting Internal Revenue Code Section 409A reviews of deferred compensation plans, including phantom stock plans, individual account balance plans, non-account balance plans, incentive based plans and severance agreements

Multiemployer Pension Plans 

• Counseling employers, lending banks and multiemployer pension plans regarding multiemployer plan withdrawal liability and the impacts of multiemployer plan "endangered" and "critical" status
• Assisting employers with reviewing and challenging multimillion dollar withdrawal liability claims by multiemployer pension funds