Sarah Rous has concentrated her practice exclusively in employee benefits law for over 17 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. She has represented employers in extensive Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation filings and actions.
- Representation of health care practices and hospitals on a wide range of employee benefits design, operation, and compliance issues
- Preparation of complex pension benefit and employee stock ownership plan documents, related summary plan descriptions, and IRS filings
- Representation of large and small employers, both for-profit and non-profit, in Internal Revenue Service and Department of Labor filings and actions
- Representation of bankruptcy trustees in terminating and liquidating qualified retirement plans sponsored by bankrupt employers
- Representation of employers in correcting operational failures ranging from the failure to transmit 401(k) salary deferrals into trust to incorrect calculation and payment of pension benefits
- 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