Edward Bernard Email and Phone Number

• Benefits Counsel to companies and organizations in manufacturing, healthcare, public utility, and state and local government.• Counsel private, nonprofit and public employers regarding all aspects of qualified and nonqualified retirement plan and health and welfare plan design, implementation and compliance.• Specialty in qualified defined contribution and defined benefit plan design, implementation, administration and compliance.• Specialty in nonqualified retirement plan design, implementation and compliance.• Advise public employers regarding all aspects of CalPERS participation, compliance and audits.• Counsel county retirement systems regarding compliance with County Employees Retirement Law.• Advise public employers and retirement systems regarding compliance with the California Public Employees' Pension Reform Act of 2013 (PEPRA) and local pension reform ordinances.• Experience in the health and welfare arena includes designing, drafting and implementing cafeteria plans and advising clients regarding HIPAA and COBRA compliance.• Advise clients regarding 403(b) and 457(b) plan compliance.• Advise clients on the taxation of fringe benefits, reimbursements, service-related disability payments and Employer-Paid Member Contributions to state retirement system.• Specialty in correction of qualification failures under IRS Employee Plans Compliance Resolution System (EPCRS).• Specialty in OPEB trust design, drafting and implementation

• Benefits Counsel to companies in the retail, wholesale, manufacturing, food, and hospitality and resort industries.• Advised for-profit, tax-exempt and governmental clients on all aspects of qualified, nonqualified, and health and welfare plans, including the qualified status of domestic relations orders, multiemployer plan withdrawal liability and funding and mergers and acquisitions.• Drafted, amended and restated documents for qualified plans, health and welfare plans and nonqualified plans, including amending top hat and Code section 457 plans to comply with Code section 409A.• Submitted qualified plans to the Internal Revenue Service for favorable determination letters.• Corrected qualified retirement plan operational failures through the Employee Plans Compliance Resolution Program.• Advised governmental entities on compliance with California Constitution and Government Code benefit provisions.• Negotiated contracts, including indemnification and tolling agreements, with service providers.• Updated the firm’s master 401(k) plan document.• Drafted trust agreement for a multiemployer welfare arrangement.

• Counseled Taft-Hartley funds, including qualified and non-qualified retirement plans and health and welfare funds.• Counseled clients on the interpretation and application of plan and statutory provisions, including HIPAA.• Drafted, amended and restated documents and SPDs for multiemployer qualified and welfare plans.• Submitted qualified plans to the Internal Revenue Service for favorable determination letters.• Negotiated service contracts and performed due diligence on investments with other plan professionals.• Advised clients regarding the qualified status of domestic relations orders.

• Researched and analyzed a variety of employee benefits issues.• Drafted, reviewed and amended plan documents and SPDs for 401(a) tax-qualified plans.• Prepared and submitted determination letter requests.• Assisted clients with plan design, including new comparability formulas.• Assisted clients with correcting plan defects, including self-correction under EPCRS and preparing VFCP filings.• Reviewed domestic relations orders to insure qualified status.• Performed annual plan administration, including nondiscrimination testing and preparation of Form 5500s.• Developed compliance testing procedures and reviewed compliance tests.• Conducted in-house training seminar on cross-tested plans.

• Performed annual plan administration, including nondiscrimination testing and preparation of Form 5500s.• Developed compliance testing procedures and reviewed compliance tests.• Conducted in-house training seminar on compliance testing procedures.

• Performed nondiscrimination tests for 401(a) and 403(b) tax-qualified plans.• Drafted, reviewed and amended plan documents and SPDs for 401(a) and 403(b) tax-qualified plans.• Conducted in-house training seminars on coverage testing.

• Researched and analyzed a variety of employee benefits issues.• Drafted and amended plan documents and SPDs for 401(a) tax-qualified plans.• Prepared and submitted determination letter requests.• Calculated plan benefits.