counsels clients on ERISA fiduciary compliance, reporting and disclosure requirements, prohibited transactions, and the use of plan assets. It represents employers in IRS and Department of Labor audits, investigations, and voluntary compliance and correction programs to address operational or documentation failures. The firm also reviews retirement plans for ongoing compliance, assists with plan design changes, and handles participant claims and appeals. Additional services include ERISA and benefits support in mergers and acquisitions and resolving estate and beneficiary controversies involving retirement benefits.