Alan Hahn

Counseled plan sponsor, a holding company of numerous operating companies, and fiduciary committee on the merger of over 100 401k plans, some with employer stock in the plan, others with esoteric and complicated legacy investments, into a single multi-billion dollar plan, ensuring documentary and operational compliance throughout the process.

Represented a not-for-profit entity emerging from bankruptcy. Handled many dozens of legacy 403(b) contracts and 401(k) plans and coordinated the wind-down of the arrangements. At the same time, positioned the entity for future growth of a new, ongoing 401k plan that qualified as a church plan.

Operated as outside ERISA counsel for benefits brokerage firm, responsible for answering questions about compliance (including the Affordable Care Act) and health care reform regulations from benefits professionals and their clients through the country.

Defended employer in litigation involving a denial of mental health benefit for a participant in self-insured health plan, avoiding large six figure benefit litigation claim. In this case, the employer’s benefit plan claim related to a senior executive at the Company presenting the employer maintaining the plan with several HR and benefit related issues to ensure the health plan claim was handled sensitively, accurately and without jeopardizing the plan as a whole to further litigation.

Represented a team of executives working for a large health care company in a multi-billion dollar transaction. Ensured that the team obtained maximum benefits and protections in connection with and following the transaction, including base compensation, bonus, equity and other incentives and market-appropriate restrictive covenants.

Negotiated withdrawal liability with a union for a contributing employer winding down its business, saving the company 50% of the previously calculated liability.

Represented a nursing home controlled group in challenging the IRS and, ultimately, getting the IRS to abate penalties in the millions of dollars in compliance costs and penalties. Our client employed thousands of part-time, variable hour employees, which necessitated a detailed analysis of which employees might be covered under the Affordable Care Act and which might be exempt. The client in particular had different justifications for why penalties under the Affordable Care Act were inappropriate. Helped them develop their legal arguments, negotiated with the IRS, reduced penalties and avoided costly litigation.

Designed and drafted a deferred compensation plan for a commodity trading company, providing the senior executives with significant deferred compensation payments that were dependent on the success of the company while also addressing cash-flow concerns and compliance with Internal Revenue Code Section 409A.