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Edward C. Hammond

Member
fax +1 248.988.1826

Ed Hammond assists clients with all aspects of their qualified and non-qualified retirement plans. He works in tandem with many of the firm practice groups in order to help their clients navigate the many hazards that accompany benefits offered through the workplace.

Ed assists with pension, 401(k), 403(b), and 457 plans, as well as health and other welfare plans where he drafts, amends, analyzes, and terminates client plans. He also assists clients with the administration of plan claims procedures. With respect to nonqualified plans, he has counseled employers and executives with respect to the tax rules governing such plans, including Internal Revenue Code Sections 409A and 457.

Benefit issues must always be addressed in corporate mergers and acquisitions, and Ed works with the firm’s corporate attorneys to conduct the due diligence necessary to identify issues and to successfully address those issues. Similarly, employee benefits issues arise in the context of company bankruptcies, and Ed teams with the firm bankruptcy group to address them. Many companies have a defined benefit pension plan or provide retiree health programs, and again, Ed works to address issues that may arise with the Pension Benefit Guaranty Corporation.

Ed counsels clients with respect to, and guides them through, Internal Revenue Service (“IRS”), Department of Labor (“DOL”), and Pension Benefit Guaranty Corporation (“PBGC”) audits. He also counsels clients about IRS and DOL retirement plan correction programs and has successfully utilized governmental correction programs on behalf of client retirement plans.

Where employers participate in multiemployer pension plans, Ed counsels his clients with respect to contribution and withdrawal liability obligations and assists employers with the procedures for challenging withdrawal liability assessments.

Education

J.D., cum laude, Tulane University School of Law, New Orleans, Louisiana, 1987
B.A., University of Virginia-Main Campus, Charlottesville, Virginia, 1981

Recognitions

Named among Best Lawyers in America – Employee Benefits/ERISA Law by Best Lawyers (2021)

Memberships

American Bar Association, Taxation and Business Law Sections

American Society of Pension Professionals and Actuaries

Oakland County Bar Association, Taxation and Business Law Sections

State Bar of Michigan, Taxation Section

State Bar Licenses

Michigan