Our employee benefits lawyers and consultants are experienced in counseling Federal, State and local levels of government on the operation and administration of public sector retirement and health and welfare plans. We have decades of experience in designing and counseling governmental entities with respect to tax-qualified 401(k) plans, profit sharing plans, traditional pension plans, hybrid plans, collectively bargained plans, multiemployer and multiple employer plans, 403(b), 403(a) and 457 plans, nonqualified plans subject to Section 409A of the Code, top hat plans, severance programs and excess benefit arrangements.