Lauralyn G. Bengel

Partner

Lauralyn G. Bengel is involved in all areas of establishing and maintaining qualified retirement plans, for both public and closely held companies, including:

• 401(k)
• Defined benefit
• Cash balance pension
• Profit sharing plans
• Welfare plans (including cafeteria and medical reimbursement plans)
• Equity-based compensation plans
• Non-qualified retirement and deferred compensation arrangements

She assists clients with the day-to-day administration of their plans and the preparation of employee communications, plan descriptions and prospectuses.

• Ms. Bengel regularly deals with compliance issues relating to:
• Employee Retirement Income Security Act (ERISA)
• Federal tax and securities laws, including the registration of securities and interests under employee benefit plans
• Section 16(b) implications
• Form 8-K disclosure obligations
• Shareholder approval requirements for equity-based plans under the New York Stock Exchange (NYSE) and NASDAQ

She also has extensive experience in counseling clients with respect to employee benefit and executive compensation matters arising in connection with merger and acquisition transactions and financing transactions.

Publications

Non-Qualified Deferred Compensation Arrangements (treatise, semiannual supplement), West

Qualified Deferred Compensation Arrangements (treatise, semiannual supplement), West

Education

Professional Memberships

Chicago Bar Association
          Employee Benefits Section
          Tax Section
National Association of Stock Plan Professionals