Paul L. Porretta

• Designing and drafting 401(k) plans, profit-sharing plans and employee stock ownership plans (ESOPs) and related trust agreements and summary plan descriptions.
• Preparing investment policy statements and fiduciary guidelines for 401(k) plans and ESOPs.
• Advising 401(k) plan, multiemployer pension plan and ESOP fiduciary committees.
• Counseling 401(k) plan and ESOP sponsors on compliance issues; preparing IRS determination requests, Voluntary Compliance Program (VCP) submissions, and Department of Labor correction program filings.
• Representing 401(k) plan and ESOP sponsors in IRS and Department of Labor audits.
• Designing and drafting equity-based compensation plans, nonqualified deferred compensation plans, supplemental executive retirement plans (SERPs), and change-in-control agreements.
• Preparing and negotiating executive employment agreements and severance agreements.
• Advising companies on Internal Revenue Code section 409A and golden parachute issues.
• Advising companies on employee benefits and executive compensation issues in mergers and acquisitions.
• Advising companies on COBRA, HIPAA, and Affordable Care Act compliance.

Representative matters may include engagements before joining Troutman Pepper.

• Author and Presenter, " Blocking and Tackling for Fiduciaries and Tax-Qualified Defined Contribution Plans ," Winning the Game of Distressed M&A: The Playbook, June 2, 2023.
• Author and Presenter, " ERISA Plans: Positioning Your Team for the Win," Winning the Game of Distressed M&A: The Playbook, May 8, 2023.
• Author and Presenter, " Keeping Your Eye on the Ball: ERISA and Executive Compensation Issues," Winning the Game of Distressed M&A: The Playbook, March 24, 2023.

• Quoted, " What Is the Rule of 55 and How Does It Work?," Bankrate, September 15, 2021.
• Quoted, " How to Withdraw Money from a 401(k) Early," Bankrate, June 3, 2021.
• Quoted, " Employers Are Making It Easier for Workers to Tap Their 401(k) Savings," CNBC, May 26, 2020.
• Quoted, " Coronavirus Relief Bill Would Relax Rules on Retirement Savings," CNBC, March 25, 2020.
• Quoted, " Congress May Let You Take $100,000 From Your 401(k). What You Should Know," CNBC, March 23, 2020.

• Member, Board of Trustees, New York Law School
• Member, National Board of Directors, Marquette University Alumni Association (2009–2013)
• Member, Employee Benefits and Executive Compensation Committee, New York City Bar Association

• Best Lawyers in America®: Employee Benefits (ERISA) Law (2022-2023)