Ray Malone has more than 35 years' experience in the employee benefits and executive compensation areas. He assists public and private companies and other types of employers with executive compensation arrangements and Employee Retirement Income Security Act (ERISA)–related issues, including transactional support. Ray has handled matters covering most aspects of the design, implementation, maintenance, operation, amendment and termination of the many types of qualified and nonqualified retirement plans and programs, tax-deferred annuity plans, 457 plans, and funded and unfunded welfare and fringe benefit plans. He has extensive experience in representing employers in all types of matters involving multiemployer pension plans, withdrawal liability, and other types of collectively bargained retirement and health and welfare plans. Ray also has represented employers, lenders and fiduciaries in numerous matters relating to employee stock ownership plans.