Employee Benefits & Executive Compensation

Recent News:

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

More

Now more than ever, companies face significant challenges in attracting and retaining employees. There is greater public scrutiny of compensation and benefits, and a push for greater transparency has vastly increased the complexity of regulations governing these matters. Federal officials routinely publish rule changes that consist of hundreds of pages.

In responding to all of this information, Cozen O’Connor attorneys train their attention on the one thing that matters most: our clients’ goals. We don’t waste time belaboring constraints or cataloging unlikely scenarios. We clear away distractions and focus on finding the most efficient legal path to our clients’ desired results.

Cozen O’Connor’s employee benefits and executive compensation lawyers advise companies, boards of directors, investment and compensation committees, management teams, and individual executives in a wide range of industries. On the employee benefits side, we provide guidance on the design and administration of retirement, health and welfare, and severance plans and counsel clients on the benefits implications of business transactions, and advise on fiduciary responsibilities, plan terminations, and withdrawals. On the executive compensation side, we negotiate sophisticated contracts that include proper protections and desirable incentives for both executives and employers.

Every organization needs compensation and benefits arrangements that comply with the law, limit liability, attract and retain top talent, and square with the company’s financial position. To strike the appropriate balance among those goals, benefits counsel must develop specific strategies to suit each client’s situation. But whether it’s a union-sponsored multiemployer pension plan or an executive contract, any well-crafted agreement must satisfy one criterion: it must operate as intended. A plan that does not function properly or has unanticipated consequences is a missed opportunity at best and a hotbed of litigation at worst. Cozen O’Connor attorneys make sure that promises made are promises delivered.

While many large-firm compensation and benefits attorneys specialize in narrow subfields, our attorneys are well-rounded general practitioners. They are fully versed in the details of each set of laws and maintain a broad perspective on the field as a whole. We believe this versatility is essential to providing the best advice to clients. Cozen O’Connor attorneys can identify how even small changes in one area could affect a company’s benefits and compensation position in other areas. Moreover, clients know that an attorney is closely overseeing their interests and understands all aspects of their benefits and compensation portfolio.

SERVICES

Employee Benefits

  • Advise clients regarding qualified retirement plans, including defined benefit pension plans, defined contribution plans, 403(b) plans, 401(k) plans, cash balance plans, and ESOPs
  • Counsel clients regarding nonqualified retirement plans, related funding arrangements, non-qualified deferred compensation, and tax considerations
  • Provide advice regarding health and welfare benefit plans’ statutory requirements in order to protect clients from liability
  • Counsel clients in their fiduciary duties under ERISA
  • Advise clients on benefits issues arising from mergers, acquisitions, and divestitures
  • Assist with plan terminations and de-risking, including the implications of plan underfunding or overfunding
  • Counsel clients regarding multiemployer pension plans and withdrawal liability
  • Represent clients in all aspects of ERISA litigation and in matters before the Internal Revenue Service, Department of Labor, Department of Health and Human Services, and the Pension Benefit Guaranty Corporation

Executive Compensation

  • Counsel clients about non-qualified deferred compensation strategies, including Section 409A requirements and other deferred compensation models
  • Design and provide guidance on equity and equity-based incentive compensation programs
  • Prepare employment contracts, retention agreements, and change-in-control agreements
  • Negotiate executive compensation arrangements, including incentive plans, equity compensation, severance and change-in-control agreements, and performance metrics
  • Help clients navigate the tax law implications of executive compensation

CLIENTS

  • Public and private companies
  • Boards of directors
  • Investment committees
  • Management teams
  • Individual executives

TEAM

Our attorneys are renowned in the field of benefits and compensation law. The team includes a fellow of the prestigious American College of Employee Benefits Counsel. Several of our attorneys have professional experience as accountants and human resources consultants, which gives them valuable insights into the needs and challenges of their clients. Attorneys in the practice frequently lecture and publish on employee benefits, compensation, tax, and employment law.

Cozen O’Connor has a reputation for being entrepreneurial, which means, in part, that we constantly strive to deepen our relationships with our clients. We provide steadfast support to our clients in the midst of challenge, transition, and upheaval because we see client relationships as long-term investments. 

We see our cross-disciplinary support of colleagues within the firm as another investment. Effective collaboration is a hallmark of excellent client service. Therefore, members of the employee benefits and executive compensation group work closely with attorneys from our tax, labor and employment, mergers and acquisitions, bankruptcy, health care, and public finance groups to provide comprehensive legal counsel.

Share on LinkedIn

Experience

Publications

New HIPAA Privacy Regulations Strengthen Privacy for Reproductive Health Care [Alert]

September 16, 2024

Lynn Brehm and Jenna Schaffer discuss the changes that come in response to growing concerns about the confidentiality of reproductive health services following the Supreme Court’s Dobbs decision.

New York Is First State to Offer Employees Paid Prenatal Personal Leave

May 14, 2024

Janice Agresti discusses New York State's new requirement that private employers offer their employees a paid prenatal personal leave entitlement.

Secure Act 2.0 [Alert]

February 23, 2023

SECURE Act 2.0 is one of the most significant pieces of retirement plan legislation in recent memory and contains new rules impacting every kind of retirement plan.

Department of Labor Proposes New Self-Correction Option for Retirement Plan Prohibited Transactions [Alert]

January 27, 2023

The U.S. Department of Labor has proposed an update to its voluntary fiduciary corrections program to allow fiduciaries to correct errors in retirement plans.

IRS Proposes to Permanently Allow Remote Witnessing of Spousal Consents [Alert]

January 18, 2023

On December 29, 2022, the IRS issued proposed regulations that would permanently allow retirement plans to accept remote participant elections and spousal consents.

Employee Benefits in Bankruptcy - Portfolio 380 [Bloomberg Tax]

October 17, 2022

Matthew Clyde co-authored the Bloomberg Tax Portfolio addressing the interplay of benefits and bankruptcy law.

Employee Benefits and Executive Compensation Provisions in the American Rescue Plan Act [Alert]

March 12, 2021

Robert Kaplan, Matt Clyde, and Lynn Brehm discuss the American Rescue Plan Act of 2021 and how it affects employee benefit plans and publicly traded companies’ tax deductions for executive compensation.

An Election Agenda for Management if Biden Becomes President [Alert]

November 02, 2020

Jeff Pasek, Diane Thompson, Michael Corgan, and Anne Greene discuss the significant changes affecting a host of executive employment issues that could be implemented by a Biden administration.

Executive Compensation Considerations Amid the COVID-19 Pandemic

September 09, 2020

Katayun Jaffari, Diane Thompson, and Anne Greene co-authored an article published in The Legal Intelligencer that examines the considerations companies must bear in mind when addressing executive compensation amid the COVID-19 pandemic.

IRS Issues Guidance Implementing Coronavirus-Related Retirement Plan Provisions Under the Cares Act [Alert]

June 23, 2020

Robert Kaplan and John Wilson discuss the IRS's latest guidance for 401(k), 403(b) and 457(b) retirement plans, including the expanded definition of a qualified individual.

IRS Issues Proposed Regulations for Tax on Nonprofit Executive Compensation [Alert]

June 10, 2020

Robert Kaplan and Jay Dorsch discuss the IRS's proposed rules regarding the 21 percent excise tax on compensation over $1 million and excess parachute payments paid by tax-exempt organizations to certain covered employees.

ERISA Fiduciaries Get Protection as a result of High Court Ruling [Alert]

June 04, 2020

Rob Kaplan discusses the Supreme Court's decision in Thole vs. U.S. Bank N.A., and what it means for fiduciaries of ERISA-regulated employee pension plans.

IRS Allows Greater Cafeteria Plan Flexibility During COVID-19 Crisis [Alert]

May 14, 2020

John Wilson, Jay Dorsch, Lynn Brehm, Robert Kaplan, and Matt Clyde discuss IRS Notice 2020-29 allowing employers to provide flexibility to employees to change their elections under cafeteria plans through December 31, 2020.

IRS and DOL Release Employee Benefits Guidance for COVID-19-Related Administration [Alert]

May 11, 2020

John Wilson and Rob Kaplan discuss guidance from the Department of Labor and the IRS regarding retirement plans, COBRA, and employee benefits subject to ERISA.

IRS Asserts No Statute of Limitations for ACA Violations; May Require New Record Retention Policies [Alert]

March 02, 2020

Jay Dorsch and Rob Kaplan discuss the IRS's position that there is no statute of limitations for penalties associated with the Affordable Care Act.

Year-End Spending Bill Includes Significant Employee Benefit Plan Changes

December 30, 2019

Robert Kaplan and Jay Dorsch discuss why employers need to begin evaluating the effects of the SECURE Act on their retirement plans as soon as possible.

In The News

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

November 07, 2024

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

42 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers & Rising Stars

May 24, 2023

Super Lawyers has selected 42 Cozen O'Connor attorneys to the 2023 Pennsylvania Super Lawyers and Rising Stars lists.

Cozen O’Connor Recognized as a “Best Law Firm” in 30 Practice Areas Nationwide, 115 Practice Areas Regionally

November 30, 2022

U.S. News & World Report and Best Lawyers recognized Cozen O’Connor as a “Best Law Firm” in 30 practice areas nationwide and 115 practice areas regionally.

More Than 200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch

August 22, 2022

210 Cozen O’Connor lawyers from 24 of the firm’s nationwide offices for inclusion in the 2023 edition of The Best Lawyers in America.

49 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 01, 2022

Super Lawyers has selected 49 Cozen O'Connor attorneys to the 2022 Pennsylvania Super Lawyers and Rising Stars lists.

Cozen O’Connor Recognized as a “Best Law Firm” in 29 Practice Areas Nationwide, 121 Practice Areas Regionally

November 04, 2021

U.S. News & World Report and Best Lawyers recognized Cozen O’Connor as a “Best Law Firm” in 29 practice areas nationwide and 121 practice areas regionally.

Companies Slammed by Coronavirus Look to Cut Contributions to their Employees' 401(k)s

April 01, 2020

Jay Dorsch was quoted in USA Today discussing the impact of employee benefits with the COVID-19 pandemic.

Contacts

Jay A. Dorsch

Chair, Employee Benefits and Executive Compensation

jdorsch@cozen.com

(215) 665-4685

People

Awards

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

November 07, 2024

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

Cozen O’Connor Recognized as a “Best Law Firm” in 30 Practice Areas Nationwide, 115 Practice Areas Regionally

November 30, 2022

U.S. News & World Report and Best Lawyers recognized Cozen O’Connor as a “Best Law Firm” in 30 practice areas nationwide and 115 practice areas regionally.

49 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 01, 2022

Super Lawyers has selected 49 Cozen O'Connor attorneys to the 2022 Pennsylvania Super Lawyers and Rising Stars lists.

Cozen O’Connor Recognized as a “Best Law Firm” in 29 Practice Areas Nationwide, 121 Practice Areas Regionally

November 04, 2021

U.S. News & World Report and Best Lawyers recognized Cozen O’Connor as a “Best Law Firm” in 29 practice areas nationwide and 121 practice areas regionally.

Cozen O’Connor Recognized As a Best Law Firm in 24 Practice Areas Nationwide, 106 Practice Areas Regionally

November 05, 2019

The U.S. News – Best Lawyers “Best Law Firms” rankings are based on a rigorous evaluation process that includes the collection of client and lawyer evaluations and peer review from leading attorneys in their field.

Related Practice Areas

Keep up-to-date with the latest news from Cozen O'Connor

Enter your City or Zip.

Probably shouldn't change this:
Sign up to receive alerts, publications, and event / webinar invites.

By submitting your contact information, you are giving Cozen O'Connor consent to contact you via email.