Public Sector: Employee Benefits & Executive Compensation

Our decades of experience in federal and state tax laws, as well as state, regional and local laws applicable to benefit programs offered by public sector employees, make Best Best & Krieger LLP attorneys in the Employee Benefits & Executive Compensation practice group uniquely suited to provide public sector employees with unparalleled advice and guidance.
 
We counsel public employers on a variety of employee benefit issues that are critical to recruiting and retaining qualified employees. Nearly 300 California cities, special districts, religious organizations, educational systems and other public agencies can count on our unrivaled experience-base and knowledge to develop excellent and compliant benefits plans. 

Examples of the areas in which our experience can help guide public sector employers include:

  • Resolve controversies resulting from an employer’s participation in multiple-employer defined benefit pension plans, including CalPERS, 1937 Act systems, CalSTRS and PARS
  • Assist with compliance with various federal and state laws, including federal and state tax code, Affordable Care Act, Public Employee Retirement Law and Public Employee Pension Reform Act
  • Review personnel policies to identify potential tax liabilities, recommend corrections and assist with implementation
  • Identify permissible ways of modifying pension and retiree health benefits under California’s “vested rights” doctrine
  • Design, draft and implement: 401(a) defined benefit and defined contribution plans 457(b) deferred compensation plans and 403(b) plans for school employers
  • Irrevocable trusts to prefund pension and retiree health benefits, including Section 115 and VEBA trusts
  • Section 125 cafeteria plans
  • Health reimbursement arrange­ments
  • Fringe benefit policies/plans (e.g., expense reimbursement, mobile device, educational assistance, transportation)
  • Assist with IRS and CalPERS audits
  • Prepare and submit IRS corrections, including VCP
  • Review elected official compensation and benefits


Our practice includes:

David Allen

David Allen

Pension Consultant*

(916) 329-3688

Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Jeff Chang

Jeff Chang

Partner

(916) 329-3685

Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Karen S. Fogarty

Karen S. Fogarty

Paralegal*

(951) 826-8403

Areas of Focus: Business | Business Litigation | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Laurie A. Ibarra

Laurie A. Ibarra

Paralegal*

(951) 826-8354

Areas of Focus: Business | Business Litigation | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Trusts & Estates
Marissa Morimoto

Marissa Morimoto

Associate

(951) 826-8277

Areas of Focus: Business | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Susan Neethling

Susan Neethling

Of Counsel

(916) 329-3687

Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Isabel C. Safie

Isabel C. Safie

Partner

(951) 826-8309

Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Tax
BB&K Webinar Jul 19, 2018

Update on Pension Litigation

Free BB&K Webinar

BB&K Webinar Jun 12, 2018

Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options

BB&K Free Webinar

[WEBINAR] Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options
Videos Jun 12, 2018

[WEBINAR] Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options

BB&K Webinar

Isabel Safie and Jill Tremblay Return to 2018 So. Cal. Super Lawyers Rising Stars List
Press Releases Jun 7, 2018

Isabel Safie and Jill Tremblay Return to 2018 So. Cal. Super Lawyers Rising Stars List

The BB&K Attorneys Acknowledged Again for Practice Achievements

Lessons Learned from San Jose and other Attempted Solutions
Videos Apr 24, 2018

Lessons Learned from San Jose and other Attempted Solutions

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Infrastructure, Pensions and the Environment – The Complex Puzzle of Funding Our Future
Videos Apr 24, 2018

Infrastructure, Pensions and the Environment – The Complex Puzzle of Funding Our Future

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Pension Liability by the Numbers
Videos Apr 24, 2018

Pension Liability by the Numbers

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

BB&K Event Apr 24, 2018

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

A BB&K Premier Event

Perspectives: The Practical Effects of Today's Pension Programs
Videos Apr 24, 2018

Perspectives: The Practical Effects of Today's Pension Programs

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Federal Legislative Discussion – Where Do We Invest?
Videos Apr 24, 2018

Federal Legislative Discussion – Where Do We Invest?

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Legal Update: Is the California Rule in Flux?
Videos Apr 24, 2018

Legal Update: Is the California Rule in Flux?

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Event Feb 20-23, 2018

California Society of Municipal Finance Officers

Annual Conference

Settlement Reached with CalPERS on Behalf of Truckee
Client Successes Feb 15, 2018

Settlement Reached with CalPERS on Behalf of Truckee

BB&K Represented Town in Negotiations

BB&K Webinar Feb 13, 2018

Free Municipal Law Webinar Series from BB&K

Legal Issues that Matter Most to California Cities

Gov. Brown’s Executive Order Suspends Certain Retired Annuitant Employment Requirements
Legal Alerts Feb 6, 2018

Gov. Brown’s Executive Order Suspends Certain Retired Annuitant Employment Requirements

Modifications Needed for Disaster Response Staffing Levels

CalPERS Employers are Now Subject to Two New Penalties
Legal Alerts Feb 1, 2018

CalPERS Employers are Now Subject to Two New Penalties

New Laws Change Out-of-Class Appointments Requirements and Impose New Penalties in Connection with Retired Annuitant Employment

[WEBINAR] The Art of Reducing OPEB Liabilities
Videos Oct 19, 2017

[WEBINAR] The Art of Reducing OPEB Liabilities

BB&K Municipal Law Webinar Series

Connections the Key for Resolving CalPERS Issues
Client Successes Oct 5, 2017

Connections the Key for Resolving CalPERS Issues

BB&K Partner Isabel Safie Helped Two Public Agencies Overcome Problems

Isabel Safie Receives a Women Worth Watching Leadership Award
Press Releases Sep 7, 2017

Isabel Safie Receives a Women Worth Watching Leadership Award

The Profiles in Diversity Journal Recognizes BB&K Partner for “Impressive” Success

Event Aug 8, 2017

Public Sector Benefits 2017: Big Ticket Items You Need to Plan For

The Pun Group Accounting Conference

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