Defined Contribution Plans and 401(k) Plans

Morgan Lewis has extensive experience in working with employers to design and implement defined contribution plans, including profit-sharing plans, money purchase plans, stock bonus plans and 401(k) plans, in a manner best suited to achieve the employers goals. Our practice regularly involves assisting employers with the administration of their defined contribution plans, including nondiscrimination and coverage testing, deduction issues and taxation of distributions. Day-to-day compliance with these and the myriad other regulatory requirements that govern qualified retirement plans is key to our clients success and the satisfaction of their employees.

As the assets held by defined contribution plans continue to grow, we help employers focus on the increasingly important issues relating to plan investments, particularly sensitive issues concerning investments in company stock. Our practitioners are experienced in the complex fiduciary and securities law questions that arise when a plan offers company stock as an investment, as well as in the unique tax treatment of this investment medium.