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:
Areas of Focus:
Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus:
Employee Benefits & Executive Compensation | Pension Benefits | Private Representation: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Retiree Health & Other Post-Employment Benefits | Tax
Areas of Focus:
Business | Business Litigation | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus:
Business | Business Litigation | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Trusts & Estates
Areas of Focus:
Business | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus:
Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus:
Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Tax
Event
Dec 3-7, 2018
CALPELRA Annual Conference 2018
The California Public Employers Labor Relations Association
BB&K Webinar
Nov 13, 2018
Fiscal Emergencies, AB506 and Mediation
Avoiding Municipal Bankruptcy Series
BB&K Webinar
Oct 16, 2018
Out-of-Court Restructuring
Avoiding Municipal Bankruptcy Series
Legal Alerts
Oct 2, 2018
CalPERS Employers Dodge a Bullet
SB 1124 Would Have Imposed Statutory Liability for Errors in CalPERS Reporting
BB&K Webinar
Sep 18, 2018
Pension Costs and Financial Pressure
Avoiding Municipal Bankruptcy Series
Authored Articles & Publications
Aug 16, 2018
70 Years of Pension Precedent Could Soon Be Weakened by the California Supreme Court
Isabel Safie Provides Insight Into Lawsuits That May Have Significant Implications for Public Agencies Facing High Pension Costs in PublicCEO
Press Releases
Jul 19, 2018
Partners Roger Crawford and Isabel Safie Named Top Labor & Employment Lawyers
Daily Journal Releases Annual List of 75
BB&K Webinar
Jul 19, 2018
Update on Pension Litigation
Free BB&K Webinar
Videos
Jul 19, 2018
[WEBINAR] Update on Pension Litigation
BB&K Webinar
Authored Articles & Publications
Jul 11, 2018
The Anticipated Demise of the Vested-Rights Doctrine
Cases Before State’s High Court Could Mean Big Changes for Retirement Benefits Writes Jeffrey Chang in PublicCEO
BB&K Webinar
Jun 12, 2018
Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options
BB&K Free Webinar
Videos
Jun 12, 2018
[WEBINAR] Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options
BB&K Webinar
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
Videos
Apr 24, 2018
Lessons Learned from San Jose and other Attempted Solutions
The Bill is Due: Now What? Infrastructure, Pensions and the Environment
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
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
Videos
Apr 24, 2018
Perspectives: The Practical Effects of Today's Pension Programs
The Bill is Due: Now What? Infrastructure, Pensions and the Environment
Videos
Apr 24, 2018
Federal Legislative Discussion – Where Do We Invest?
The Bill is Due: Now What? Infrastructure, Pensions and the Environment
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
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
Legal Alerts
Feb 6, 2018
Gov. Brown’s Executive Order Suspends Certain Retired Annuitant Employment Requirements
Modifications Needed for Disaster Response Staffing Levels
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
Videos
Oct 19, 2017
[WEBINAR] The Art of Reducing OPEB Liabilities
BB&K Municipal Law Webinar Series
Client Successes
Oct 5, 2017
Connections the Key for Resolving CalPERS Issues
BB&K Partner Isabel Safie Helped Two Public Agencies Overcome Problems
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
Videos
Jan 13, 2014
[Video] Implications of IRS’ Definition of Governmental Plan Status
By Isabel C. Safie