When problems occur, we have significant experience in helping clients with voluntary correction programs under Internal Revenue Service and Department of Labor guidelines. We also assist clients with preparing employee communications and other materials to satisfy reporting and disclosure obligations. Tax-Exempt EmployersWe counsel tax-exempt, governmental, and church-affiliated organizations in addressing benefit issues, including Section 403(b) tax deferred annuities, Section 457 deferred compensation plans and church plans. Mergers & AcquisitionsWe work with the firm’s corporate attorneys to help structure the terms of business acquisitions and dispositions, and to address the impact of transactions on the company’s employee benefit plans. Plan AuditsWe negotiate with the Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation during plan audits, and obtain determination letters for plan qualification, plan terminations, prohibited transaction exemptions and private letter rulings.