The Benefits Team at Miller Nash Graham & Dunn has been assisting clients with their benefit plans for over 50 years. Some of the members of our team have been practicing benefits law at Miller Nash Graham & Dunn since the passage of ERISA. We have one of the largest groups of benefits attorneys in Oregon. Our core team members are not generalists with some experience in many different areas of the law; we practice employee benefits law exclusively.
We work with corporate, tax-exempt, and government employers on all types of deferred compensation and health and welfare plans. The Benefits Team's expertise in deferred compensation plans includes the following plans: profit sharing, 401(k), money purchase pension, traditional defined benefit, cash balance, 403(b), 457(b), nonqualified, and 457(f). Our experience with health and welfare plans includes the following plans: cafeteria, health flexible spending arrangements, DCAPs, HSAs, severance, medical, dental, vision, prescription drug, life insurance, disability, EAPs, educational assistance, VEBAs, and wraparound. We work with single employer, multiemployer, and multiple employer plans.
We represent plans before the Internal Revenue Service, U.S. Department of Labor, and Pension Benefit Guaranty Corporation. We prepare plan documents, trust agreements, SPDs, SMMs, benefit forms, notices to participants, determination letter applications, Form 5500s, and excise tax filings. We advise plan sponsors with respect to plan design, plan administration, benefit claims, reporting and disclosure compliance, qualification requirements, nondiscrimination testing, fiduciary duties, investment matters, service-provider contracts, IRS and DOL audits, correction of compliance problems, and restructuring benefit plans in business transactions.