Businesses attract and retain good employees by offering benefits. While wages and salaries may be the most important factor in the employment decision, the availability of comprehensive benefits is not far behind. The comprehensive federal law known as ERISA regulates the establishment, operation and administration of most employee benefit plans, including retirement, pensions, 401k, thrift and savings, money-purchase, employee-stock ownership, life insurance, medical, vision and dental insurance, flexible spending accounts, severance, disability and other benefit plans. Plan administrators are fiduciaries who owe special duties to the plan participants. Claims and disputes about plan benefits are subject to special rules that govern an administrator’s discretion and a participant’s right of appeal. We collaborate with our clients and their financial consultants in establishing, amending and terminating plans, and we represent businesses and participants in claims and disputes relating to plan benefits.