Our Qualified Plans work is an integral part of Miller & Chevalier's nationally recognized Employee Benefits practice. We steer our clients – many with workforces in the tens of thousands and plan assets in the billions – through the intricacies of Washington bureaucracy.

Qualified plans are some of the most valuable and heavily regulated recruitment tools available to employers. Continual changes in the rules governing defined benefit pension and 401(k) plans – from the Internal Revenue Service (IRS), Department of Labor, and the Pension Benefit Guaranty Corporation (PBGC) – challenge employers' efforts to stay current and take appropriate action. 

Our Qualified Plans practice guides businesses through the intricacies of these rules, whether it be navigating qualification issues without an IRS determination letter program, 401(k) plan designs and investment matters, handling participant claims, or de-risking defined benefit plans. Our lawyers are recognized for their subject-matter knowledge, their efficiency and long-standing working relationships with government agencies, and their policy acumen, distinctions that we value and that serve our clients well. Most advisors seek solutions that are safest from a regulatory perspective. At Miller & Chevalier, we craft innovative and practical solutions to our clients’ business challenges.

  • Represented an energy company in connection with an IRS technical advice proceeding involving a "greater of" pension formula that the IRS initially viewed as creating a backloading issue, but subsequently relented by issuing Rev. Rul. 2008-7.
  • Obtained VCP approval for method of correction for ESOP operation issue for large energy company, avoiding millions of dollars in potential correction costs.
  • Obtained a private letter ruling (PLR) applying net unrealized appreciation to participant directed investments for agricultural company (PLR 200509032).
  • Assisted a government contractor, confronting the expiration of its primary contract, in developing various risk management and cost reduction strategies associated with certain plan terminations, benefit reductions, and layoffs likely to occur as a result of the contract expiration.
  • Provide advice with respect to defined benefit plans of large and mid-size companies, including hybrid plans, with respect to application of Pension Protection Act provisions.
  • Deputy Associate Solicitor, Office of the Solicitor, U.S. Department of Labor
  • Senior Trial Attorney, Office of the Solicitor, U.S. Department of Labor 
  • ERISA Counsel, Regional Office of the Solicitor, U.S. Department of Labor
  • ERISA Trial Attorney, Regional Office of the Solicitor, U.S. Department of Labor
  • Senior Benefits Law Specialist, Office of Regulations and Interpretations, U.S. Department of Labor 
  • Chambers USA: Employee Benefits & Executive Compensation Team of the Year, 2015
  • Chambers USA: Employee Benefits & Executive Compensation (Nationwide), 2015 - 2019
  • Chambers USA: ERISA Litigation (Nationwide), 2015 - 2019
  • Chambers USA: Employee Benefits & Executive Compensation (District of Columbia), 2008 - 2019
  • Legal 500: Employee Benefits & Executive Compensation Team of the Year (U.S.), 2015
  • Legal 500: Labor & Employment: Employee Benefits, Executive Compensation, and Retirement Plans – Design, 2010 - 2019
  • Legal 500: Labor & Employment: ERISA Litigation (U.S.), 2012 - 2019
  • U.S. News - Best Lawyers® "Best Law Firms": Employee Benefits (ERISA) Law (National), 2013 - 2020
  • U.S. News - Best Lawyers® "Best Law Firms": Employee Benefits (ERISA) Law (District of Columbia), 2010 - 2020
01.11.2018

Earlier today, the IRS released new percentage method withholding tables for 2018 implementing the changes to major withholding provisions following the enactment of tax reform legislation.  In the

12.26.2017

In a news release, the IRS today announced that it anticipates issuing initial withholding guidance to implement the changes under the tax reform bill in January 2018.  Employers and payroll servic