Employee Benefits & ERISA

Attracting and retaining your key executives and employees ensures the success of your business.

Your employees' stability and productivity are essential to your success as a business owner. Astute workers seek employment in part to access benefits for themselves and their loved ones. We advise you how to implement tax-advantaged compensation, retirement, health and other benefit plans that align your employees' self-interest with your business's strategic objectives. Plan design can improve turnover, employee loyalty and morale. As a result, your employees will know they are valued and are able to fully dedicate themselves to your organization.

Employee Benefit Plans

With so many options, making the right choices about employee benefits can be overwhelming. The rules are complex and change all the time. We can guide you in structuring the benefits that fit your business and circumstances. 

We can advise you in all facets of employee benefits, including:

  • Employee Stock Ownership Plans (ESOP)
  • Defined Benefit (Pension) Plans
  • 401(k) or Profit-Sharing Plans
  • Non-qualified Deferred Compensation Arrangements
  • Stock Option, Phantom Stock, Restricted Stock and other executive benefit plans
  • Golden Parachute and Severance Arrangements
  • 403(b) and 457 Plans
  • VEBAs
  • Welfare Benefit Plans (Health, wellness, education/tuition)
  • Cafeteria and Flexible Spending Plans


Callister Nebeker & McCullough also provides consulting on ERISA compliance matters, including acting as an independent trustee; advising plan trustees in connection with transactions involving decisions to accept tender offers, to purchase publicly-traded securities on a leveraged basis, and to sell plan assets; defending plan fiduciaries accused of fiduciary breaches; representing plan participants with claims against fiduciaries for violations of ERISA; and representing plans and plan fiduciaries with respect to employee benefit claims, plan mergers and spin-offs, leveraged ESOP buy-outs, applications for prohibited transaction exemptions, IRS and its investigations, and PBGC audits of plan terminations. The firm has extensive experience in providing expert witness testimony relating to employee benefit litigation.