Mr. Emerson is a Partner in the Employee Benefits and Executive Compensation practice group. He practices in all areas of employee benefits, including qualified retirement plans, non-qualified deferred compensation, executive compensation and welfare benefits.

Mr. Emerson assists employers with the design, implementation, and administration of both qualified and non-qualified retirement plans. He prepares various types of tax-favored retirement plans, including 401(k), employee stock ownership, defined benefit pension, 403(b) and 457 plans. He advises clients on a broad range of benefit issues, including plan administration and compliance, DOL and IRS reporting and disclosure requirements, employee communications, benefit claims, the merger or termination of employee benefit plans, benefit issues arising in connection with acquisitions and divestitures, and deferred compensation issues arising under Section 409A of the Internal Revenue Code.

Mr. Emerson assists clients with the correction of plan operational errors and other failures, dealing with the IRS and the Department of Labor both informally and in voluntary correction programs. He also represents clients before the IRS in connection with plan audits and determination letter filings.