| Mr. Palmieri has over 36 years of experience in applying tax, ERISA, labor, employment and insurance laws to complex transactions, and helping employers understand the ramifications of their decisions. Mr. Palmieri has extensive experience in both tax and ERISA employee benefit matters, including the establishment, operation and termination of qualified retirement plans for public and privately held companies and not-for-profit entities; implementation and review of executive compensation and equity compensation programs; nonqualified deferred compensation plans for taxable and tax-exempt organizations; healthcare and cost containment; design of Section 125 cafeteria plans; HIPAA compliance; U.S. and foreign compensation programs; mergers and acquisitions; retiree medical and COBRA issues; and employee benefits litigation. |