Jeff concentrates his practice in the areas of compensation and employee benefits law. He serves as employee benefits counsel to large multinational corporations, closely held businesses, prominent not-for-profit organizations, governmental agencies, Big Five accounting firms, leading employee benefits consulting firms, and major multi-employer pension and welfare funds. Mr. Mamorsky’s publications have been cited on numerous occasions by the U.S. Supreme Court and other federal and state courts. In addition, he lectures widely on ERISA and employee benefits. Additionally, Jeff was one of the drafters of the ERISA law and subsequent governmental regulations thereunder.
AREAS OF EXPERIENCE
All aspects of employee benefits and compensation law
Creator of Fiduciary Audit® Protection Program to assist plan sponsors avoid IRS and ERISA Liability
Compliance with IRS’ Employee Plans Compliance Resolution Program
Design and drafting of qualified and non-qualified employee benefits programs
Welfare benefit plan documentation and compliance with all applicable laws
Evaluation of Health Care Plan Compliance with all applicable laws, including review of managed care and related service provider agreements
Representation of Plan Fiduciaries in Governmental and Adversarial Proceedings
Protection of Plan Fiduciaries from ERISA and IRS Liability, including review and analysis of appropriate fiduciary and IRS liability insurance coverage
Employee benefit aspects of mergers and acquisitions
Employee benefit plan compliance with federal and state laws relating to employment discrimination
Analysis of retirement and health legislation and regulations
Development of the Fiduciary Audit® Operational Review System Technology which enables plan sponsors to establish self-audit internal control procedures designed to assure operational compliance with ERISA and IRS qualification requirements on a cost-effective basis, as well as qualifying for the purchase of fiduciary liability and IRS liability coverage on a cost-effective “bundled” basis.
Preparation of comprehensive annual evaluations of employee benefit plan operational compliance with ERISA and related IRS requirements for prototype plan sponsors such as insurance companies and money managers, plan administrators and trustees, corporate plan sponsors, hospitals and other not-for-profit corporations, and boards of trustees of multi-employer plans to limit IRS monetary sanctions and ERISA fiduciary liability.
Counsel to a major insurer’s Qualified Plan Insurance (“QPI”) Program which indemnifies a plan and plan sponsor employer and board of trustees (in the case of a multi-employer plan) against IRS liability (e.g., CAP monetary sanctions) resulting from operational defects in a qualified plan not identified by the Fiduciary Audit® Annual Report which the department prepares as counsel to the QPI Program
Counsel to the Mergers & Acquisitions Qualified Plan Review Insurance Program (“QPRI”) of major insurers. QPRI provides assurance that a retirement plan has been operated in accordance with the terms of the plan document and IRS rules by requiring a Fiduciary Audit® Review of plan operations performed by the department as a condition of obtaining QPRI coverage which indemnifies the plan sponsor for any monetary sanctions imposed by IRS.
Evaluation of Health Care Plan Compliance under ERISA and the Internal Revenue Code (“IRC”) through a Fiduciary Audit® Operational Review conducted by members of the department, including review and/or negotiation of written health care plan documents under ERISA, insurance policies, third party administration agreements, analysis of ERISA fiduciary liabilities under such agreements, filing of required government forms for annual returns; qualification of voluntary employee beneficiary associations and cafeteria plans under the IRC and compliance with various rules under health care legislation and regulations (e.g., COBRA and HIPAA).
Preparation of a cost-effective single plan document and summary plan description for all welfare benefit plans sponsored by an employer or trustees (in the case of a multiemployer plan) that incorporates whatever documentation the insurer or administrator provides, meets all compliance requirements under all applicable federal laws (ERISA, COBRA, IRC, FMLA, HIPAA and USERRA, etc.) and includes all required notices to employees and enrollment forms that are easily readable, user friendly and do not require annual review.
ERISA counsel in landmark case involving the concept of "partial termination" under Section 411 (d)(3) of the Internal Revenue Code which requires full and immediate vesting in the event of a substantial reduction in plan participation (Walsh v. A&P). The case for the first time established that a partial termination could occur over several years as the result of a significant corporate event.
ERISA counsel in landmark case on the valuation of a participant's accrued benefit in a defined benefit pension plan. (District 65 v. Harper & Row). The case led to legislation requiring qualified plans to state and limit the interest rate used in valuing benefits.
ERISA counsel in important decision of Second Circuit Court of Appeals which held that New York State Superintendent of Insurance, who, acting as rehabilitator and liquidator of an insurance company under state court orders, terminated retirement benefits of former employees of an insurance company could not be considered a "fiduciary" within the meaning or ERISA (Levy v. Lewis).
Mr. Mamorsky's two-volume treatise Employee Benefits Law and the Employee Benefits Handbook have been cited as authority by the following federal and state courts.
U.S. Supreme Court:
Hughes Aircraft Company v. Jacobsen, 525 U.S. 432, 438; 119 S. Ct. 755, 760
Hazen Paper Company v. Biggins, 507U.S. 604, 609; 113 S.Ct. 1701, 1706
First Circuit Court of Appeals:
National Education Association-Rhode Island v. Retirement Board of the Rhode
Island Employees’ Retirement System, 172 F.3d 22, 160
Gaskell v. The Harvard Cooperative Society, 3 F.3d 495, 497
Third Circuit Court of Appeals:
Taylor v. The Peoples National Gas Company, 49 F.3d 982, 987
Barrowclaugh v. Kidder, Peabody & Co., Inc., 752 F.2d 923, 930
Seventh Circuit Court of Appeals:
James v. UOP, 16 F.3d 141, 142
Health Cost Controls of Illinois, Inc. v. Washington, 187 F.3d 703
Ninth Circuit Court of Appeals:
Dugan v. Hobbs, 99 F.3d 307, 311
Anrdt v. Security Bank S.S. B. Employees’ Pension Plan, 182 F.3d 538, 23
U.S. District Ct., D. Delaware:
Flying Tiger Line v. Central States, Southeast and Southwest Areas Pension Fund, 704 F.Supp. 1277, 1283
U.S. District Ct., N.D. Illinois
Central States, Southeast and Southwest Areas Pension Fund v. Carstensen
Freight Lines, Inc., 1997 WL 391928, 3
U.S. District Ct., E.D. Louisiana
LaFargue v. Jefferson Parish, LA., 1999 WL 997496
U.S. District Ct., D. New Jersey:
Crausman v. Curtis-Wright Corporation, 676 F.Supp. 1302, 1303
U.S. District Ct., S.D. New York
Devito v. Pension Plan of Local 819 I.B.T. Pension Fund, 975 F.Supp. 258, 267
U.S. District Ct., E.D. Pennsylvania:
McVeigh v. Philadelphia National Bank, 796 F.Supp. 173, 175
Court of Appeals of New York:
Majauskas v. Majauskas, 61 N.Y. 2d 481, 490, 463 N.E. 2