Nicholas J. Lezak

Advise numerous employers on the development, operation and maintenance of qualified plans, including profit sharing, 401(k), defined benefit, cash balance, ESOPs, and other plans.

Advise numerous employers on nonqualified deferred compensation plans and executive compensation including SERPs, equity incentive plans, phantom stock, rabbi trusts, and excess benefit plans.

Advised local and mainland clients with respect to benefits aspects of over 200 mergers and acquisitions, including due diligence, potential liabilities, post-closing requirements, and negotiation of warranties and disclosures.

Provided specialist support to numerous employers during bankruptcy proceedings, including mainland airlines, manufacturers and utilities with respect to operation, maintenance and termination of qualified, executive compensation, and welfare benefit plans and employment policies, and settlement and discharge of benefits and fiduciary liabilities.

Provided specialist support to numerous employers in benefits litigation, including mainland accounting firm in class action lawsuit brought by participants and beneficiaries.