Employee Benefits


Vincent F. O’Hara | Carol G. Dell | Katherine M. Morgan | MaryAnne F. Santini

The law surrounding collectively bargained employee benefit plans is complex and ever-changing. Meticulous attention to detail is required to ensure compliance, deal appropriately with participant claims and keep governance documents and procedures up-to-date. The attorneys in Holm & O’Hara LLP’s employee benefits practice are knowledgeable, attentive and responsive, from the preparation and review of governing documents to fielding myriad day-to-day client inquiries to developing effective strategies to cope with changing needs and requirements. We recognize that the trusts overseeing each plan are living entities, subject to evolution and interpretation. We are accessible and attentive to our clients, and creative in our approaches to accommodating new developments.

We Provide

Plan organization:

  • Trust agreement and amendments
  • Plan documents and amendments
  • Summary Plan Descriptions (SPDs) and Summaries of Material Modification (SMMs)
  • Required participant notices


  • Arbitration
  • Federal and state courts
  • United States Department of Labor (DOL)
  • New York State Department of Labor
  • Internal Revenue Service (IRS)
  • Pension Benefit Guaranty Corporation (PBGC)

Legal strategy and advice:

  • Pension Protection Act (PPA)
  • Affordable Care Act (ACA)
  • Fiduciary duties
  • DOL and IRS audits
  • Claims and appeals
  • Qualified Domestic Relations Orders (QDROs)
  • Review of service provider contracts
  • HIPAA/privacy issues
  • Required IRS and DOL filings (Form 5500 and Form 990)
  • Tax-exempt status under the IRS Employee Plans Compliance Resolution System (EPCRS)
  • Prohibited transactions
  • Collection of delinquent fringe benefit contributions
  • Withdrawal liability
  • Subrogation and reimbursement for self-insured health plans
  • Judgment enforcement
  • “Alter ego” entities
  • Plan termination

Our Clients

Taft-Hartley plans:

  • Pensions (defined benefit plans)
  • Annuities (defined contribution plans)
  • Health and welfare
  • Vacation
  • Apprenticeship/training

Government plans:

  • Municipal employees
  • Quasi-government agencies
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