Paul O'Rourke has practiced employee benefits law since 1984, working with a wide range of clients from very large, publicly-traded employers to self-employed individual arrangements. Clients include for-profit entities, tax-exempt entities including federal and local governmental instrumentalities, and church-related employers. bothh single employer and multiple employer arrangements are represented. The practice includes tax-qualified and non-qualified retirement plans, mergers and acquisitions, executive compensation and other deferred compensation arrangements, regulatory issues, dispute resolution, cafeteria plans, welfare plans, COBRA and other benefit-related matters. Mr. O'Rourke is shareholder in the Memphis office.