Services

Thompson Hine handles the full range of ERISA litigation, from defending pre-litigation Department of Labor (DOL) enforcement actions involving plan fiduciaries and service providers and IRS audits of plans, to trials on fiduciary duty claims. Our lawyers include former DOL and IRS lawyers uniquely situated to understand the enforcement perspectives of both agencies. Our litigation team includes lawyers who began their careers as ERISA litigation specialists, lawyers who have been ERISA fiduciaries and lawyers who began as general litigators and subsequently developed the experience to function exclusively as ERISA litigators. With more than 24 transactional lawyers who concentrate on substantive issues involving both the tax and labor sides of ERISA, our ERISA litigation team can supplement its ERISA knowledge with one of the largest and most sophisticated employee benefit groups in the country. The ERISA litigators, when necessary, also consult with other firm lawyers who focus on securities law, banking and trust law, employment law and bankruptcy law.

Breach of Fiduciary Duty Litigation

In addition to regularly providing counsel to clients on fiduciary and prohibited transaction issues arising under Title I of ERISA, our ERISA litigation lawyers have experience defending clients sued for breach of fiduciary duty in private litigation and litigation brought by the DOL, including:

• Employer stock drop cases;
• Retiree health case cases;
• Plan termination and reversion cases;
• ESOP stock valuation cases;
• Co-fiduciary liability and service providers cases; and
• ERISA § 510 cases.

Cash Balance Litigation

In addition to the cash balance lawsuits that we have defended, we routinely advise clients on the feasibility of converting their defined benefit plans to cash balance plans.

ESOPs

Valuation of ESOP stock continues to spawn litigation due to the inherent potential for conflicts of interest. We have defended, served as experts and counseled clients in these cases.

Claims Litigation

Our practice also includes the meat and potatoes of any large firm ERISA litigation practice: cases in which our clients are sued by participants for benefits.