Photo of Leah Singleton

Leah is counsel in the Employee Benefits & Executive Compensation practice group.  She advises a broad range of clients on all aspects of employee benefits and executive compensation plans, including their design, implementation, maintenance, correction and termination, as well as ongoing compliance with applicable laws such as ERISA, the Internal Revenue Code, PBGC, HIPAA, COBRA, GINA and the Affordable Care Act.

Part 2: Partial Plan Terminations

Workforce reductions seem to be an inescapable consequence of economic downturns. Whether this occurs through the sale of a business, layoffs or plant closures, employers too often overlook the potential impact on their employer-sponsored retirement plans. Unfortunately, failure to recognize and timely address the retirement plan implications of a reduction

Part 1: Introduction

Some economists are now predicting a global economic downturn as soon as 2020, as indicators from bonds, interest rates, currencies, and commodities signal declining growth, including the recent inversion of the yield curve. While there is not a consensus on this point (as George Bernard Shaw once said, “if all economists

The Department of Labor (DOL) has made it no secret that it actively engages in enforcement activities against employee stock ownership plans (ESOPs) with a particular focus on the valuation of the stock of privately held companies that is held or bought by the ESOP.[1] The valuation of the company stock is