Craig Pett concentrates his practice on ERISA, qualified retirement plans and executive compensation. His practice includes advising clients on matters involving defined benefit pension plans, 401(k) plans and ESOPs; executive compensation issues arising under Code Section 409A; legal audits and dispute and voluntary resolution with the Internal Revenue Service, Department of Labor and Pension Benefit Guaranty Corporation (including agency audits and voluntary correction of errors involving qualified retirement plans); merger and acquisitions involving ERISA plans; 403(b) plans and other qualified and nonqualified retirement plans for tax-exempt entities; early retirement windows and initiatives; and executive incentive and deferred compensation.
Craig is an adjunct professor at Emory Law School in Atlanta, Georgia, where he teaches the ERISA and Deferred Compensation course. He is on the Editorial Advisory Board of the Benefits Law Journal. He is also a contributing editor to the legal treatise “401(k) Plans,” published by the Employee Benefits Institute of America, in which he authored or co-authored chapters addressing voluntary correction programs with the Internal Revenue Service (IRS) and Department of Labor (DOL), how to conduct self-audits of 401(k) plans and responding to governmental audits of 401(k) plans by the IRS and DOL.