is a partner at the firm. Mike works closely with clients to develop strategies to eliminate or minimize risk when denying or reducing benefits or responding to government inquiries. In addition, he advises employers and service providers in creating policies and procedures when implementing, changing, denying, or reducing benefits for welfare and pension plans, and in dealing with retirement plans and the Employee Retirement Income Security Act (ERISA). Mike also assists clients with a wide array of inquiries and audits by various government agencies, including the Internal Revenue Service (IRS), Health and Human Services (HHS), the Department of Labor (DOL), and the Pension Benefit Guaranty Corporation (PBGC). He also counsels shareholders, employers, trustees, third-party administrators and employee stock ownership plan (ESOP) committees regarding the structure, installation, drafting, and administration of ESOPs, as well as on matters related to the governance, sale, or acquisition of ESOP-owned companies.
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