Public Sector: Employee Benefits & Executive Compensation

Our decades of experience in federal and state tax laws, as well as state, regional and local laws applicable to benefit programs offered by public sector employees, make Best Best & Krieger LLP attorneys in the Employee Benefits & Executive Compensation practice group uniquely suited to provide public sector employees with unparalleled advice and guidance.
 
We counsel public employers on a variety of employee benefit issues that are critical to recruiting and retaining qualified employees. Nearly 300 California cities, special districts, religious organizations, educational systems and other public agencies can count on our unrivaled experience-base and knowledge to develop excellent and compliant benefits plans. 

Examples of the areas in which our experience can help guide public sector employers include:

  • Resolve controversies resulting from an employer’s participation in multiple-employer defined benefit pension plans, including CalPERS, 1937 Act systems, CalSTRS and PARS
  • Assist with compliance with various federal and state laws, including federal and state tax code, Affordable Care Act, Public Employee Retirement Law and Public Employee Pension Reform Act
  • Review personnel policies to identify potential tax liabilities, recommend corrections and assist with implementation
  • Identify permissible ways of modifying pension and retiree health benefits under California’s “vested rights” doctrine
  • Design, draft and implement: 401(a) defined benefit and defined contribution plans 457(b) deferred compensation plans and 403(b) plans for school employers
  • Irrevocable trusts to prefund pension and retiree health benefits, including Section 115 and VEBA trusts
  • Section 125 cafeteria plans
  • Health reimbursement arrange­ments
  • Fringe benefit policies/plans (e.g., expense reimbursement, mobile device, educational assistance, transportation)
  • Assist with IRS and CalPERS audits
  • Prepare and submit IRS corrections, including VCP
  • Review elected official compensation and benefits


Our practice includes:

Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus: Employee Benefits & Executive Compensation | Pension Benefits | Private Representation: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Retiree Health & Other Post-Employment Benefits | Tax
Areas of Focus: Business Litigation | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus: Business Litigation | Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Trusts & Estates
Areas of Focus: Audits & Investigations | Compensation & Benefits for Elected Officials | Employee Benefits & Executive Compensation | Pension Benefits | Public Sector: Employee Benefits & Executive Compensation | Retiree Health & Other Post-Employment Benefits
Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus: Business | Employee Benefits & Executive Compensation | Private Representation: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation
Areas of Focus: Employee Benefits & Executive Compensation | Pension Benefits | Public Agency Labor & Employment | Public Sector: Employee Benefits & Executive Compensation | Retired Annuitant Employment | Retiree Health & Other Post-Employment Benefits
Areas of Focus: Employee Benefits & Executive Compensation | Public Sector: Employee Benefits & Executive Compensation | Tax
Event Nov 16, 2020

CALPELRA 2020 Annual Training Conference

California Public Employers Labor Relations Association

Legal Alerts Aug 04, 2020

California Supreme Court Finds Modifications to CERL Constitutional, But Leaves “California Rule” Intact

AB 340 Modifications to CERL Are Permissible Under the California Rule

Event Apr 09, 2020

The Role of Retirees in the COVID-19 Response

California Special Districts Association Webinar

Authored Articles & Publications Apr 08, 2020

PublicCEO: CARES Act Establishes Rules for Coronavirus-Related Distributions from 457(b) Plans

Public Employers Can Amend Plans to Allow Coronavirus-Related Distributions

Legal Alerts Mar 23, 2020

California Governor Issues New COVID-19 Executive Order Impacting Local Government

Addresses Open Meetings, Delivery Ordinances, Working After Retirement and Government Claim Deadlines During Coronavirus Pandemic

Event Jan 28, 2020

2020 CSMFO Annual Conference

California Society of Municipal Finance Officers

Event Nov 20, 2019

2019 CALPELRA Annual Training Conference

California Public Employers Labor Relations Association

Press Releases Oct 15, 2019

BB&K Welcomes Pension Consultant Charles Miller

Former CalPERS Compensation Compliance and Audit Review Manager

Legal Alerts Jun 05, 2019

CalPERS Board Decision on Contract Workers Will Not Become Precedential. Now What?

Contract Workers May Still Be Reclassified as Employees by CalPERS

BB&K In the News Apr 25, 2019

BB&K Partner Isabel Safie Helps the San Bernardino County Spelling Bee Buzz On

Watch How the Bee Came to Be in a Public Television Documentary

Legal Alerts Mar 25, 2019

Simultaneous Federal and State Court Actions on Code Violations?

Ninth Circuit Says Yes… In Rare Instances

Legal Alerts Mar 07, 2019

California Supreme Court Decides Cal Fire Narrowly

Option to Purchase Airtime is Not a Vested Right

Event Dec 03, 2018

CALPELRA Annual Conference 2018

The California Public Employers Labor Relations Association

BB&K Webinar Nov 13, 2018

Fiscal Emergencies, AB506 and Mediation

Avoiding Municipal Bankruptcy Series

BB&K Webinar Oct 16, 2018

Out-of-Court Restructuring

Avoiding Municipal Bankruptcy Series

Legal Alerts Oct 02, 2018

CalPERS Employers Dodge a Bullet

SB 1124 Would Have Imposed Statutory Liability for Errors in CalPERS Reporting

BB&K Webinar Sep 18, 2018

Pension Costs and Financial Pressure

Avoiding Municipal Bankruptcy Series

Authored Articles & Publications Aug 16, 2018

70 Years of Pension Precedent Could Soon Be Weakened by the California Supreme Court

Isabel Safie Provides Insight Into Lawsuits That May Have Significant Implications for Public Agencies Facing High Pension Costs in PublicCEO

Jul 19, 2018

[WEBINAR] Update on Pension Litigation

BB&K Webinar

Press Releases Jul 19, 2018

Partners Roger Crawford and Isabel Safie Named Top Labor & Employment Lawyers

Daily Journal Releases Annual List of 75

Authored Articles & Publications Jul 11, 2018

The Anticipated Demise of the Vested-Rights Doctrine

Cases Before State’s High Court Could Mean Big Changes for Retirement Benefits Writes Jeffrey Chang in PublicCEO

Jun 12, 2018

[WEBINAR] Preparing for Changes in the “Vested Rights Doctrine” - Understanding Plan Design Options

BB&K Webinar

Press Releases Jun 07, 2018

Isabel Safie and Jill Tremblay Return to 2018 So. Cal. Super Lawyers Rising Stars List

The BB&K Attorneys Acknowledged Again for Practice Achievements

Videos Apr 24, 2018

Federal Legislative Discussion – Where Do We Invest?

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Videos Apr 24, 2018

Infrastructure, Pensions and the Environment – The Complex Puzzle of Funding Our Future

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Videos Apr 24, 2018

Legal Update: Is the California Rule in Flux?

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

BB&K Event Apr 24, 2018

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

A BB&K Premier Event

Videos Apr 24, 2018

Lessons Learned from San Jose and other Attempted Solutions

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Videos Apr 24, 2018

Pension Liability by the Numbers

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Videos Apr 24, 2018

Perspectives: The Practical Effects of Today's Pension Programs

The Bill is Due: Now What? Infrastructure, Pensions and the Environment

Event Feb 20, 2018

California Society of Municipal Finance Officers

Annual Conference

Client Successes Feb 15, 2018

Settlement Reached with CalPERS on Behalf of Truckee

BB&K Represented Town in Negotiations

Legal Alerts Feb 06, 2018

Gov. Brown’s Executive Order Suspends Certain Retired Annuitant Employment Requirements

Modifications Needed for Disaster Response Staffing Levels

Legal Alerts Feb 01, 2018

CalPERS Employers are Now Subject to Two New Penalties

New Laws Change Out-of-Class Appointments Requirements and Impose New Penalties in Connection with Retired Annuitant Employment

Oct 19, 2017

[WEBINAR] The Art of Reducing OPEB Liabilities

BB&K Municipal Law Webinar Series

Client Successes Oct 05, 2017

Connections the Key for Resolving CalPERS Issues

BB&K Partner Isabel Safie Helped Two Public Agencies Overcome Problems

Press Releases Sep 07, 2017

Isabel Safie Receives a Women Worth Watching Leadership Award

The Profiles in Diversity Journal Recognizes BB&K Partner for “Impressive” Success

Event Aug 08, 2017

Public Sector Benefits 2017: Big Ticket Items You Need to Plan For

The Pun Group Accounting Conference

Videos Jan 13, 2014

[Video] Implications of IRS’ Definition of Governmental Plan Status

By Isabel C. Safie

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