Reviewed, drafted and designed benefit plans to ensure compliance with ERISA and Federal tax law. Served as Counsel to numerous Trustees of Pension and Profit-sharing Plans including all Goulston & Storrs plans. Submitted and negotiated closing agreements under the IRS Employee Plans Compliance Resolution System. Provided legal and technical advice in Department of Labor audits. Prepared determination letter requests for new and existing plans for companies of all sizes. Reviewed and prepared QDROs. Conducted plan audits. Advised clients on COBRA, HIPAA and cafeteria plans. Negotiated employee benefit provisions and conducted due diligence for mergers and acquisitions.

Provided legal counsel and services to the company in the area of ERISA, Employee Benefits, and relevant tax law. Provided legal and technical assistance to Home Office individual and group pension personnel, Employee Benefits, Agency Field Force, and Massachusetts Financial Services ("MFS" a subsidiary mutual fund company) on existing casework, tax issues, compliance issues, plan design, drafting of prototype defined benefit and defined contribution plans and interpretation of laws and regulations. Provided counsel on Section 89 compliance. Provided counsel to Company Employee Benefits Committee. Designed deferred compensation plans. Served as Counsel to the Trustees of the U.S. and Puerto Rican Pension and Profit Sharing Plans. Designed, drafted, maintained and handled submissions of company pension and profit sharing plans for determination letters including two U.S. 401(k) plans, two Puerto Rican 401(k) plans, an integrated defined benefit plan, and an integrated money purchase plan.

Provided legal and technical advice, including underlying legal documents, to field force, pension and brokerage offices, Home Office personnel, MFS, and individual clients with respect to drafting and design of qualified plans including pension and profit sharing plans, and group and individual retirement plans. Drafted qualified prototype plans and obtain opinion letters. Researched and wrote opinions relating to: rollovers, trustee to trustee transfers, lump sum distributions and use of life insurance in qualified plans.Developed model documents and forms. Provided legal assistance with respect to income, estate and gift tax law as it applies to company products and nonqualified plans, business insurance arrangements, financial plans and employee benefits.

Selected from Group Pension Department to join special project to design and implement Management Information System for Aetna's Group Pension Contractholder Services Division. Hired and managed employees to maintain system. Designed and developed systems procedures, implementation plans and necessary input documents for system. Provided general retrieval reports. Wrote manual for "users" of system. Interacted with senior management. Exposure to computers and various computer languages.

Prepared actuarial valuations for variety of municipalities, hospitals, and corporations in order to maintain their pension plans within the requirements of ERISA and other relevant laws. Required customer correspondence, personal administration of accounts, and working knowledge of all pension products sold by Aetna. Traveled extensively for client presentations of actuarial valuation, investment vehicles/programs available to particular client, favorable improvements in contractual arrangements, and plan revisions.