Partner
CurrentJonathan Cerrito is retained by sponsors of multiemployer & single-employer plans, executives and professionals, and tax-exempt entities to handle their most sensitive employee benefits matters because of his unique blend of can-do attitude, keen instincts and technical proficiency. He regularly wrestles the most complex aspects of ERISA and tax law and provides straight talk with respect to qualified pension plans, health plans and executive compensation arrangements. In addition to advising plan sponsors on the design, operation, merger and termination of tax-qualified plans, Jonathan’s practice includes advising ERISA fiduciaries on the investment of plan assets and the prohibited transaction rules. Having handled dozens of investigations and audits conducted by the Department of Labor, IRS and the PBGC, he has significant experience handling ERISA controversies particularly those involving fiduciary matters and alleged statutory violations. On behalf of executives and professionals—and the employment lawyers that represent them—Jonathan's work often entails negotiating the structure of compensation arrangements (employment agreements, severance agreements, partnership agreements, etc.), including nonqualified deferred compensation and equity compensation, and providing advice on the associated tax consequences under Internal Revenue Code Sections 409A, 280G, 457 and 83. Nevertheless, in an industry based on logic and precedent, Jonathan separates himself from the pack because of the attributes that law school couldn’t train out of him—imagination, intuition and an entrepreneurial spirit. And, it’s not just his clients that recognize the value of his distinct skill set—for example, Super Lawyers Magazine has repeatedly selected Jonathan as a Rising Star and the Whitman School of Management of Syracuse University designated him as one of the 2009 “40 Under 40.”
