Terry-Lynne Lastovich

Represents employers on employee benefits matters, including drafting and amending retirement and submission of plan documents to the IRS, ongoing advice regarding compliance with applicable laws and regulations, and assistance regarding employee benefit plan aspects of acquisitions and divestitures (from due diligence to plan integration and employee assimilation)
Assists public and privately held for profit companies, as well as governmental and tax exempt entities, in establishing and maintaining compensation and benefit programs, including qualified pension and profit sharing plans, non-qualified deferred compensation plans, cash bonus and incentive compensation arrangements, employee stock purchase plans, and other equity compensation arrangements
Advises clients on administration of qualified domestic relations orders and division of nonqualified deferred compensation plan benefits in the case of marriage dissolution
Advises employers with regard to operational qualification problems for retirement plans and has prepared and submitted voluntary compliance program applications to the IRS
Counsels clients on the employee benefits aspects of mergers and acquisitions, including assessing plans and programs of target companies, drafting appropriate representations and covenants with reference to continuation and termination or merger of plans after the transaction closes
Advises employers with transition from defined benefit retirement plans to defined contribution retirement plans
Advises employers with termination of defined benefit retirement plans

May 24, 2010	Disclosure of Participation in Multiemployer Pension Plans on Financial Statements.
March 10, 2004	Allocation of Expenses in a Defined Contribution Plan to Terminated Employees
May 28, 2003	Allocation of Expenses in a Defined Contribution Plan -- QDRO Rule Reversed
	Chapter 6, "QDROs and Treatment of Fringe Benefits," Divorce, Family Law Financial Deskbook

Representative Work

Attorney Articles