Contact information

Contact

2 Wall Street
New York, New York 10005
D/212-732-3200

With an emphasis on employee benefits and executive compensation, Patricia Matzye’s practice focuses on:

  • Qualified plans-Design pension and profit sharing plans and advise plan sponsors on issues regarding establishment, administration and termination of tax-qualified plans. Represent clients in IRS applications for determination letters and resolution of compliance failures.
  • Plan assets and fiduciary duties-Structure investment vehicles for investment of pension plan assets under ERISA. Advise plan fiduciaries regarding pension plan investments, prohibited transactions and exemptions to the prohibited transaction rules.
  • Corporate transactions-Advise clients on employee benefits matters in mergers, acquisitions, joint ventures and outsourcing transactions. Negotiate plan transfers in connection with such transactions.
  • Executive compensation-Advise clients on compensation of executives, deferred compensation arrangements, stock-based incentive programs and employment contracts.
  • Welfare benefits-Advise clients regarding welfare benefits matters, including flexible spending arrangements, COBRA, HIPAA privacy rules and VEBAs.

Experience

  • Qualified Plans: Prepared IRS submissions under the Employee Plans Compliance Resolution System to remedy plan nondiscrimination testing failures resulting from the sponsor’s retroactive disqualification as a “separate line of business.”
  • Qualified Plans: Advised plan fiduciary committee in its lawsuit against plan administrator for breach of duty in connection with mismanagement of a plan loan program.
  • Plan Assets: Consulted with a real estate operating company that develops commercial properties in Russia to structure acquisitions that would attract pension plan investors.
  • Plan Assets: Advise private investment companies regarding ERISA fiduciary requirements.
  • Corporate Transactions: Merged seven separate profit sharing plans into a single plan in anticipation of the sale of the corporate sponsor.
  • Corporate Transactions: Advised clients about multi-employer pension plan withdrawal liabilities.
  • Executive Compensation: Prepared employee stock purchase plans, stock option plans and non-qualified deferred compensation plans for public and privately-held companies.Advised employers issuing options in foreign parent company stock to U.S. employees.
  • Welfare Benefits: Terminated a voluntary employees’ beneficiary association.Advised clients on the establishment and administration of flexible spending plans.
  • Welfare Benefits: Prepared privacy policies for group health plans to comply with HIPAA requirements.

Presentations

2nd Annual Bankruptcy Pro Bono Program: Panelist, “From the Courtroom to the Classroom,” May 31, 2006

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