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Brandon D. Richards: Lawyer with Eckert Seamans Cherin & Mellott, LLC

Brandon D. Richards

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Phone412.566.1263

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Experience & Credentials
 

Practice Areas

  • Employee Benefits/ERISA
     
    University Widener University, B.A., 1999
     
    Law SchoolWidener University School of Law, J.D., cum laude, 2002; Georgetown University Law Center, LL.M. in Taxation with an Employee Benefits Certificate, 2004
     
    Admitted2002, Pennsylvania and New Jersey
     
    Biography

    Brandon Richards focuses his practice on employee benefits and related areas. He regularly assists clients with issues arising under diverse types of retirement and health and welfare plans including qualified retirement plans (including multiemployer defined benefit pension plans), welfare benefit plans (including multiemployer welfare benefit plans), 403(b) plans, executive compensation arrangements subject to Code Section 409A, and other types of employee benefit arrangements.

    Representative Matters

    · Assists clients with qualified retirement plan and 403(b) plan administration and compliance with the Internal Revenue Code and ERISA including benefit claims administration, QDRO administration, correction of errors under EPCRS and VFCP, determination letter applications, and restatement of plan documents, etc.;

    · Assists multiemployer pension and welfare plans with all issues relating to multiemployer plan design and administration including withdrawal liability, plan funding, fiduciary liability, drafting and maintenance of plan document including reciprocal agreements, notice and disclosure requirements, and various other issues that are unique to multiemployer plans;

    · Assists clients with issues relating to health and welfare plans including health care reform compliance, COBRA administration, HIPAA compliance, state law requirements that are not preempted by ERISA, benefit claims, and participant notices, etc.;

    · Assists clients with Code Section 409A compliance with respect to diverse types of executive compensation arrangements including employment agreements, bonus plans, stock option plans, and severance arrangements.

    Community Involvement

    Seven Fields Borough, Zoning Board Member

    Articles/Speeches/Presentations

    · "Multiemployer Plans: a Legal Perspective," co-presented with Sandra Mihok at the Pennsylvania Institute of Certified Public Accountants (PICPA) Construction Industry Conference, October 2011.

    · "Cobra Strikes," co-presented with Paul Yenerall at the Eckert Seamans' HR Forum, June 2009.

     
    ISLN917352810
     

    Documents by this lawyer on Martindale.com

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    IRS Form 8955-SSA
    Kathryn A. English,Michael J. Herzog,Malgorzata Kosturek,Sandra R. Mihok,Brandon D. Richards,Paul M. Yenerall, December 15, 2011
    In the past, pension plans have used Schedule SSA of Form 5500 to report participants who separate from service with deferred vested benefits. However, with the start of the mandated 5500 electronic filing requirement for annual reports with the 2009 plan year, that information could not be filed...

    Health Care Reform’s Form W-2 Reporting Guidance
    Kathryn A. English,Michael J. Herzog,Malgorzata Kosturek,Sandra R. Mihok,Brandon D. Richards,Paul M. Yenerall, July 15, 2011
    Beginning with the 2012 Form W-2 (which is furnished to participants in January 2013), most employers will have to report the cost of group health coverage provided to their employees. The IRS has recently issued new guidance in Notice 2011-28 regarding this obligation which is summarized below.

    Fiduciary Considerations for Plans When Selecting Recordkeepers
    Kathryn A. English,Michael J. Herzog,Malgorzata Kosturek,Sandra R. Mihok,Brandon D. Richards,Paul M. Yenerall, July 6, 2011
    A recent ruling by the Seventh Circuit Court of Appeals leaves open the question of whether fiduciaries of 401(k) plans should periodically put the recordkeeping function for their plans out to bid. The idea that a plan sponsor needs to “test the market” every three years has...
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    Office Information

    Brandon D. Richards
    Eckert Seamans Cherin & Mellott, LLC
    600 Grant Street, 44th Floor
    Pittsburgh, PA 15219




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