Nancy D. Lapera counsels employers and individuals on all aspects of tax-qualified retirement plans, cafeteria and fringe benefit plans and non-qualified benefit arrangements. Her clients include corporations, partnerships, proprietorships, individuals, banks and hospitals and other tax-exempt organizations.
Nancy handles the design and maintenance of defined contribution and defined benefit plans, as well as a variety of other employee benefit plans, including all aspects of compliance with the Internal Revenue Code and ERISA laws and regulations, advice and representation as to IRS and DOL audits and voluntary compliance programs.
Nancy advises clients as to plan distributions, rollovers and benefits administration. She also handles estate planning and administration aspects of employee benefits.
- All aspects of tax-qualified retirement plans, including compliance and IRS voluntary correction programs and audits
- Advising on tax-qualified retirement plan mergers and terminations in context of corporate mergers, acquisitions and relocations as well as all aspects of plan terminations under Internal Revenue Service and Pension Benefit Guaranty Corporation requirements
- Counseling employers and trustees as to a variety of ERISA issues including fiduciary responsibility, plan investments, prohibited transaction rules and exemptions, plan asset and plan expense requirements
- Developing and advising on nonqualified deferred compensation programs for key executives, including 409A requirements, as well as rabbi trusts and other funding arrangements
- All aspects of retirement plans and deferred compensation arrangements for tax-exempt employers including 403(b) and 457 arrangements
- Rendering advice to institutional clients on retirement products such as IRAs and qualified plans including all aspects of compliance
- American Bar Association
- Connecticut Bar Association
- Mercy Learning Center - board of directors
Honors & Awards
- Listed in The Best Lawyers in America in the area of employee benefits (ERISA) law since 1995
- Rated AV Preeminent by Martindale-Hubbell