Litigation Support  1-877-520-401k Younger & Company, CPAs has an extensive background not only in auditing pension plans but also in providing litigation support as it relates to all pension plan issues.   We know of no other CPA firm as knowledgeable and successful as we are  in understanding legal recourse available to the Plan Administrator and other fiduciaries of the Plan.    Because of our strong legal background in pension plan litigation support, we believe our audits have a dual purpose in not only auditing the Plan but also making sure the Plan does not contain any operational defects.   If we do find plan operational defects, we will advise you on corrective measures to take in order to ensure that your audit will not be rejected and your plan tax status remains favorable.   Litigation Support Services Retroactive Amendments Voluntary Compliance Programs Department of Labor (DOL) & IRS Reviews Complete or Partial Plan Terminations Plan Operational Defects Delinquent Form 5500 Filings DOL - Administrative Hearings DOL - Statement of Reasonable Cause DOL - 45-Day Notice (Requiring expedited filings) For Attorneys Only If you are an attorney with or without ERISA litigation experience, and wish to engage our services to draft a Statement of Reasonable Cause or Request for Administrative Hearing for your client, or need assistance in drafting any VCP filings, please contact us at 1-877-520-401k to discuss how we can assist you in providing your client with an excellent defense position. Our final draft of these documents can be submitted by the law firm under its own name. Plan violations are usually detected by the auditor during the course of conducting the annual pension audit. The auditor has intimate knowledge as to the reasons why the violation occurred; therefore it is the CPA who is in the ideal position to draft these documents. In some cases, if the plan administrator has not received DOL notification of its violation (because they are unaware as to the violations),  there may be voluntary corrective measures the fiduciary can avail itself to where penalties can be avoided all together. If the violation was discovered by the Department of Labor's investigation, it is especially imperative to obtain representation to argue the plan administrator's position as to why penalties should not be assessed. If the Plan is currently being investigated by the DOL, it is crucial that a CPA specializing in ERISA compliance and/or an ERISA attorney oversee the investigation.  The specialist CPA or attorney should be available to answer all questions posed by the the DOL auditors.  Unfortunately, most of the time, the human resources staff (of the plan sponsor) is freely interviewed by the DOL investigator and in those situations, and unknowingly, the HR staff may have opened the window for DOL's assessment of severe penalties. ERISA experience, and the verbal and writing skills necessary to hone in on all the possible defenses to avoid or mitigate penalties are crucial. Ideally, the plan should have both an experienced CPA/pension auditor and an ERISA attorney.  If the plan does not have an ERISA (pension attorney), our firm has worked with a number of nationally recognized ERISA litigation attorneys and one can be referred to the Plan Administrator. Don't make the mistake of allowing your client to self-represent themselves, or involve attorneys or CPAs who lack extensive experience in this area. It is important to understand how to utilize the most effective and allowable defense in order to mitigate, avoid or abate the significant penalties. Pension Plan Related Matters