B. Frank Thorn concentrates his practice in employee benefits and executive compensation law. Mr. Thorn is involved in all areas of establishing and maintaining qualified retirement plans, for both public and closely held companies, including:

• 401(k) 
• Defined benefit pension plans, including cash balance plans
• Profit sharing plans
• Welfare plans, including cafeteria plans
• Non-qualified retirement and deferred compensation arrangements

Mr. Thorn has substantial experience in preparing and negotiating IRS determination letter and Voluntary Correction Program filings for qualified retirement plans. He also has experience with qualified pension plan terminations and employee benefit matters in mergers and acquisitions.

Publications

Qualified Deferred Compensation Plans Forms, (contributor, semi annual supplement) West

Previous Experience

Earlier in his career, Mr. Thorn served as Media Supervisor for Starcom Worldwide.