<p>Practice focuses on executive compensation and employee benefits, including executive employment agreements and deferred compensation arrangements, qualified retirement plans and health and welfare plans. Regularly advises clients on issues involving deferred compensation, retirement plan qualification issues, plan design techniques, employee benefit aspects of corporate restructuring and welfare plan arrangements. Counsels clients on health care reform issues and is a member of the firm's Health Care Reform initiative. Significant experience in agency inquiries concerning employee benefit plans, including inquiries and audits of the Internal Revenue Service, Department of Labor and Pension Benefit Guaranty Corporation. Significant experience in negotiating and drafting employee benefit provisions in corporate merger and acquisition transactions. Regularly provide substantive support to ERISA litigation matters, including Enron-like fiduciary breach litigation. Experienced in general corporate governance matters and securities aspects of employee benefits.