Employee Benefits & Executive Compensation
The executive compensation and employee benefits attorneys at Ruder Ware assist businesses of all sizes in complying with the requirements of the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.
Our employee benefits attorneys work with clients in connection with the design, implementation, and administration of various types of employee benefit programs, such as defined benefit plans, profit sharing plans, 401(k) and 403(b) plans, employee stock ownership plans (ESOPs), employee stock purchase plans, executive compensation plans, group health plans, and cafeteria plans. Our clients range in size from small family owned businesses to large, publicly held corporations. Our services include:
- Drafting benefit plan and trust documents to meet both the client’s specific plan design needs and the requirements of ERISA and the Internal Revenue Code
- Providing guidance on matters such as the deductibility of contributions to and the taxation of distributions from tax-qualified retirement plans
- Advising on employee communication matters for tax-qualified retirement plans, welfare plans (including group health, life, and disability programs), and fringe benefit plans (such as cafeteria plans, flexible spending accounts, and qualified transportation fringe benefit plans)
- Analyzing and addressing retirement plan, welfare plan, and executive compensation plan issues that arise in connection with corporate mergers, acquisitions, and dispositions
- Representing clients and their plans before the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation; obtaining determinations from those regulatory agencies; and assisting with the many interpretive questions that inevitably arise in the course of employee benefit plan administration
- Assisting clients with correcting employee benefit plan deficiencies through the Internal Revenue Service and Department of Labor voluntary compliance programs
- Analyzing withdrawal liability issues and negotiating withdrawal liability assessments arising in connection with participation in multi-employer pension plans on behalf of both private and public employers
- Advising clients with respect to all aspects of implementing and administering group health plans, including compliance with applicable state and federal laws affecting group health plans such as ERISA, COBRA, and HIPAA
- Designing and implementing nonqualified deferred compensation arrangements, nonqualified and incentive stock option plans, stock purchase plans, severance arrangements, life and disability insurance programs, split-dollar arrangements, rabbi trusts, and other types of benefits for both executives and other employees
- Working on executive compensation and employee benefits issues that arise in connection with mergers and acquisitions and private equity transactions
- Working with chief executive officers and other senior executives in negotiating employment, severance, and change-of-control arrangements with their current and successor employers
- Advising employee benefit plan administrators and plan sponsors regarding ERISA fiduciary responsibilities.
Founded in 1920, Ruder Ware provides business, employment, estate planning, and litigation services. A full-service law firm, over 45 attorneys provide clients with a one-stop approach to their legal needs. Ruder Ware, Business Attorneys for Business Success.
Posted on November 13, 2025 by Mary Ellen Schill
On November 13, 2025 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. Almost all of the limits shown below have increased from last year. Qualified Plan Limit Cost-of-Living Adjustments 401(k) and 403(b) elective deferral limit 2025 – $23,500 2026 – $24,500 $200,000 compensation limit 2025 – $350,000 […]
Posted on October 24, 2025 by Samuel J. S. Moheban and John N. Jacobson
Assembly Bill 281 (Senate Bill 287) would require certain Wisconsin employers to participate in the federal E-Verify program. The proposed mandate would apply to state agencies and local government units within Wisconsin. In addition, bidders on state contracts subject to the low-bid process would be required to enroll in E-Verify to qualify to bid. Insight […]
Posted on October 21, 2025 by Samuel J. S. Moheban
On October 20, 2025, the United States Citizenship and Immigration Service (USCIS) issued new guidance clarifying how the recent $100,000 H-1B fee proclamation would be implemented, notably: The $100,000 fee does not apply to petitions filed before September 21, 2025. The $100,000 fee does not apply to petitions filed on or after September 21, 2025, […]
Posted on October 17, 2025 by Samuel J. S. Moheban
On October 16, 2025, the U.S. Chamber of Commerce filed a lawsuit in the U.S. District Court for the District of Columbia against the U.S. Department of State and the U.S. Department of Homeland Security. The lawsuit seeks a declaration that President Trump’s recent proclamation imposing a $100,000 fee on new H-1B petitions is unlawful, […]
Posted on September 24, 2025 by Samuel J. S. Moheban
On September 19, 2025, the President signed an executive order directing the creation of a “Gold Card” program in which a one-million-dollar gift to the United States on behalf of an individual or two-million-dollar gift to the United States by an entity on behalf of an individual shall be treated as evidence of eligibility for […]
Posted on September 23, 2025 by Samuel J. S. Moheban
Late last week, the White House issued a Proclamation which added a payment requirement of $100,000 to new H-1B petitions. The Proclamation provides a narrow exception for persons whose employment is determined in the Secretary of Homeland Security’s discretion to be in the national interest of the United States. This new requirement went into effect […]
Posted on July 10, 2025 by Amy E. Ebeling, Jacob A. Schraeder and Bryce B. Ebben
As you may be aware, on July 4, 2025, a landmark piece of tax legislation – commonly referred to as “One Big Beautiful Bill Act” – was signed into law, ushering in some of the most significant changes to the tax code in recent years. This sweeping bill touches nearly every corner of the tax […]
Posted on June 24, 2025 by Samuel J. S. Moheban
On June 20, 2025, the United States Department of Homeland Security (“DHS”) announced a new functionality of E-Verify called a Status Change Report. The announcement instructs E-Verify employers to regularly log in to E-Verify to generate Status Change Reports and to immediately begin the reverification process for “each current employee whose EAD the Status Change […]
Posted on June 23, 2025 by Nicole L. Stangl
On June 5, 2025, the United States Supreme Court issued a decision that continues to reinforce the importance of providing honest and accurate feedback to employees regarding employment decisions. Marlean Ames, a straight woman, was employed by the Ohio Department of Youth Services. She interviewed for a new management position but was passed over in […]
Posted on June 6, 2025 by Samuel J. S. Moheban
Over the past month, the Trump administration has announced several changes impacting F-1 visa programs. F-1 visa interviews have been paused, visas have been purportedly cancelled, and some program certifications have been revoked. Lawsuits have been filed to stymie these changes and conditions continue to evolve. These developments may affect an employer’s plans for CPT, […]
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