Locke Lord

Sarah Rous has concentrated her practice exclusively in employee benefits law for over 20 years. Her practice focuses on retirement plan design and compliance and related tax issues. Sarah also focuses on health and welfare benefits, executive compensation arrangements, and equity compensation benefits. Sarah advises clients on plan design and funding matters, amending and terminating plans, merger and acquisition issues, and identifying and correcting operational errors.

Representative Experience

Sarah's representative experience includes:

• Representation of health care clients on employee benefits design, operation and compliance issues
• Preparation of complex pension benefit and ESOP plan documents, summary plan descriptions and IRS filings
• Representation of large and small employers, both for-profit and non-profit, in IRS, Department of Labor and Pension Benefit Guaranty Corporation filings and actions
• Representation of bankruptcy trustees in terminating and liquidating retirement plans sponsored by liquidating employers
• Representation of employers in correcting operational failures
• Assistance to employers in dividing employee retirement benefits pursuant to divorce actions
• Representation of employers in determining the application of various tax laws, such as prohibited transaction rules, and filing for exemptions and private letter rulings