Freeman Levinrad focuses his practice in the area of retirement plans and advises clients on issues regarding 401(k), profit sharing, cash balance, and traditional defined benefit plans. He also regularly works with multiemployer plans and plans of tax-exempt entities, public schools, and universities, including 403(b) and 457 plans.

Freeman assists clients with drafting and reviewing plan documents, plan amendments, and summary plan descriptions, preparing employee communications, analyzing plan administration and fiduciary issues, resolving ERISA and Internal Revenue Code compliance issues, and preparing plan committee charters, bylaws, and resolutions. He also assists with the review and negotiation of service provider agreements, including investment management agreements.

In addition to qualified retirement plans, Freeman has experience advising on issues related to group health plans and a variety of other employee benefits.

Freeman remains up-to-date on all aspects of employee benefit plan reporting and disclosure in order to assist plan sponsors in timely compliance with regulatory requirements, and regularly presents and publishes on the latest issues impacting employee benefit programs. He recently presented as a panel facilitator at the 2017 American Society of Pension Professionals & Actuaries (ASPPA) Conference.

Freeman is a member of the National Institute of Pension Administrators (NIPA) and Western Pension & Benefits Counsel in San Francisco.

He has been recognized as a 2018 “Rising Star” by the Northern California Super Lawyers.

RECENT PUBLICATIONS

• Providing Certain Fringe Benefits Now Results in UBIT for Tax-Exempt Organizations
• Proposed Regulations Allow for Use of Forfeitures to Fund QNECs and QMACs
• The Fifth Circuit Emphasizes that Conclusory Statements will not Satisfy the Pleading Standard for Stock Drop Lawsuits
• New Filing Guidance Regarding the Retroactive Commuter Benefit Increase
• New Final ACA Rules Regarding Limited Wraparound Coverage as an Excepted Benefit