Employee Benefits and Executive Compensation

We advise employers and executives on designing, implementing and administering employee benefit programs, ESOPs, option plans, deferred compensation plans (including 409A compliance), phantom stock and executive compensation arrangements that attract talent, align incentives and comply with complex regulatory requirements.

Practice highlights:

Retirement plans: 401(k), profit-sharing plan design, plan documents and fiduciary counseling.
Employee Stock Ownership Plans (ESOPs): design, formation, valuation, financing, plan documents, transactions, trustee representation, repurchase obligations and ongoing administration and termination.
Executive compensation: employment agreements, equity compensation (ISOs, NSOs, RSUs), deferred compensation and supplemental executive retirement plans (SERPs).
ERISA & fiduciary compliance: plan governance, Form 5500 filings, prohibited transactions and fiduciary duties.
Nonqualified deferred compensation: Section 409A compliance, deferral arrangements, plan design and corrective strategies.
Equity plan administration & securities: plan documents, equity grants, and reporting.
Health & welfare benefits: group health, COBRA, HIPAA compliance, wellness programs and cafeteria (FSA/HSA plans.
M&A and transaction support: ERISA liabilities, COBRA and change-in-control arrangements.
Audit, disputes & enforcement defense: responding to government inquiries, participant claims.

We Serve:

Employers of all sizes • Public and private company executives • HR leaders and benefits administrators • Board compensation committees • Private equity and acquirers • Plan fiduciaries and third-party administrators

EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION

Why Choose Cushing, Morris, Armbruster & Montgomery, LLP?

ESOP and retirement plan expertise: deep experience alongside traditional retirement plans.
Compliance-first, business-focused advice: solutions that meet regulatory requirements while supporting talent and retention goals.
Integrated transactional and plan expertise: seamless support through M&A, ESOP transactions, restructurings and executive transitions.