Trucker Huss APC

Managing Partners: Clarissa Kang, Kevin Nolt and Robert Schwartz

Number of partners: 13

Number of lawyers: 29

Languages: Armenian, French, German, Mandarin, Spanish, Tagalog, Taiwanese Hokkien

Firm Overview: 

With more than 30 legal professionals practicing solely in employee benefits law, Trucker Huss is one of the largest employee benefits specialty law firms in the country. Our in-depth knowledge and breadth of experience on all issues confronting employee benefit plans, and their sponsors, fiduciaries and service providers, translate into real-world, practical solutions for our clients.

Main Areas of Practice:  

Qualified Retirement Plans

Multiemployer/Taft-Hartley Plans

Health & Welfare Plans

Affordable Care Act

HIPAA Compliance

ERISA Litigation

Fiduciary & ERISA Consulting

ESOPs (Employee Stock Ownership Plans)

Equity & Executive Compensation

IRS, DOL & PBGC Plan Audits

IRS & DOL Correction Programs

Governmental Plans

Public Sector Union & Association Plans

Service Provider & TPA Consulting

Health & Welfare: 

4 partners; 11 fee earners based in California

The firm’s health and welfare attorneys work with plan sponsors, multi-employer trusts, benefits consultants, insurance brokers and third party administrators on compliance with applicable federal laws, such as the Internal Revenue Code, the Patient Protection and Affordable Care Act, the Health Insurance Portability and Accountability Act, COBRA, Mental Health Parity Act (MHPA) and the Mental Health Parity and Addiction Equity Act (MHPAEA). These attorneys work on all types of health and welfare plans, such as:

■Group health plans, including Health Reimbursement Arrangements

■Section 125 cafeteria plans, including Health Flexible Spending Account Plans and Dependent Care Assistance Plans

■Short-term and Long-term Disability Plans including California Voluntary Disability Plans

■Plans funded by a Voluntary Employees’ Beneficiary Association (VEBA)

■Group Life and Accident Insurance Plans

■Long-term Care Insurance Plans

■Educational Assistance Plans

■Severance Plans

■Wellness Plans

■Health Savings Accounts

■Commuter Benefit Plans

Contacts: Mary Powell and Elizabeth Loh

Email: [email protected]; [email protected]

Retirement Plans: 

4 partners; 12 fee earners based in California

Trucker Huss is devoted to advising clients on the design, drafting, taxation, legal compliance and fiduciary issues related to qualified retirement plans. The firm works with clients of all types and sizes, from Fortune 50 companies, small businesses, professional firms and not for profit organizations to Multiemployer/Taft-Hartley plans, single employer collectively-bargained plans, union sponsored plans, and public (governmental) plans. The firm advises clients on the full range of qualified and similar retirement plans, including:

■Defined benefit pension plans

■Cash balance and other ‘hybrid’ plans

■Code section 401(k) plans

■Profit sharing plans

■Money purchase pension plans

■Code section 403(b) plans

■Code section 457 plans

■SIMPLE Plans and SIMPLE IRAs

■SEP IRAs and Traditional and Roth IRAs

The Trucker Huss attorneys act as employee benefits counsel to plan sponsors of every kind, administrators and other service providers of employee benefits plans, and the trust funds of multiemployer plans. The firm also handles the entire spectrum of legal and operational issues related to employee benefits plans.

Contacts: Kevin Nolt, Katuri Kaye, Nicholas J. White and Robert Gower

Email: [email protected]; [email protected]; [email protected]; [email protected]

ERISA Litigation: 

4 partners; 8 fee earners based in California

Trucker Huss has a large and sophisticated ERISA litigation practice. The firm provides substantial experience and expertise gained through more than 35 years of active ERISA litigation, including trial and appellate experience. Trucker Huss also actively aids clients in avoiding litigation if possible by assisting with the administrative processing of benefit claims and using alternative dispute resolution and other techniques to resolve matters on a pre-litigation basis. The firm offers its clients extensive knowledge of the specialized issues raised by ERISA litigation and supports clients on a full range of ERISA litigation matters, including:

■Benefits claims by participants

■Claims for breach of fiduciary duty (such as 401(k) fee issues, investment losses, employer stock matters, plan governance and other administration issues, prohibited transactions and ESOP valuation issues)

■Representation of plan fiduciaries in investigations brought by the Department of Labor

■Representation of multi-employer welfare administrators in benefit payment and other issues

■Representation of plan service providers

Contacts: R. Bradford Huss and Clarissa A. Kang

Email: [email protected]; [email protected]

Executive Compensation: 

3 partners; 8 fee earners based in California

The Trucker Huss executive compensation practice guides public and private companies, boards of directors, officers, tax-exempt organizations, trustees, governments in managing the complex requirements under ERISA, Internal Revenue Code, securities laws, stock exchange rules and state corporate laws applicable to the design, implementation and administration of equity and executive compensation plans and arrangements. Our attorneys provide compensation and benefits advice and due diligence in M&A transactions. The firm assists clients in all aspects of executive compensation and benefits, including:

■Code section 409A plan compliance and corrections

■Code section 457 plan compliance and exemptions

■Equity compensation – ISOs, NSOs, SARS, RSUs, phantom stock, restricted stock, performance shares and ESPPs

■Non-employee director plans

■Severance plans and separation agreements

■Retention agreements

■Change in control agreements

■Code section 280G compliance

■Long- and short-term incentive programs

■Supplemental executive retirement plans (SERPs)

■Elective deferred compensation plans

■Compensation discussion and analysis (CD&A)

■Partnership and limited liability equity compensation

■Executive employment agreements

Contact: Marc Fosse

Email: [email protected]