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Buffington and Aaron

Practice Areas

Business Formation and Succession Planning

  • Choice of best entity – S or C Corporation, limited liability company, partnership, joint ventures
  • Owner agreements – buy sell, stock restriction, stock redemption, operating agreement
  • Executive compensation and severance agreements

Business Operation / Mergers and Acquisitions

  • Change of control agreements
  • Employment agreements
  • Equity and deferred compensation arrangements — SERPs, 409A compliance, Rabbi trusts
  • Stock purchase and sale agreements for new owners
  • Merger and acquisition agreements
  • Negotiating and advising on benefit provisions in mergers and acquisitions

Retirement and Compensation Planning

  • ERISA compliance
  • Choice of best plan
    • Profit sharing, including cross-tested (new comparability) and integrated formulas (permitted disparity)
    • 401(k), including ROTH features
    • Defined benefit, including cash balance plans
    • Employee stock ownership plans (ESOPs), stock bonus plans and real estate ownership plans
  • Governmental and tax exempt employer plans, including 403(b) and 457 plans
  • Cafeteria plans — FSA, DCAP, HRA, POP, MERP, VEBA

Fiduciary Liability Advice

  • Solving related and affiliated employer issues
  • Meeting ERISA reporting and disclosure requirements
  • Minimizing liability for investments and administration

Advocating for Taxpayer Rights

  • IRS and DOL retirement plan correction programs
  • Prohibited transaction analysis and private letter rulings
  • IRS, FTB and DOL audits and controversies