Brian L. Gaj
Brian is counsel in the firm's Employee Benefits & Executive Compensation practice group. He has more than 25 years of experience advising clients on all aspects of the Employee Retirement Income Security Act of 1974 (ERISA), including defined benefit plans, multiemployer plans, 401(k) plans and fiduciary duties. Brian represents large corporations, delivering proactive, practical guidance to satisfy clients' business objectives and compliance obligations.
Following law school, he worked as a law clerk for the Honorable Albert J. Engel in the U.S. Court of Appeals for the Sixth Circuit.
Brian is admitted to practice in Michigan and Ohio.
- Counseling clients on Internal Revenue Code and ERISA aspects of employer stock contributions to defined benefit plans, lump sum windows and de-risking pension investments.
- Conducting employee benefits due diligence efforts for corporate acquisitions and divestitures, including analysis of defined benefit plan reportable events and liability for defined benefit plan underfunding.
- Drafting pension plan documents, summary plan descriptions and plan procedures, including for cash balance and other hybrid plans.
- Preparing regulatory submissions including IRS determination letter filings, private letter ruling requests and DOL advisory opinion letter requests.
- Developing voluntary correction and settlement agreements with governmental agencies.
- Handling appeals of multiemployer withdrawal liability assessments.
- American Bar Association