Best Lawyers in America for Employee Benefits (ERISA) Law

Sally Mermelstein is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits (ERISA) Law. Sally, who practices law in Northridge, California, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Sally is held by other top lawyers in the same geographic and legal practice area.

For over 40 years, Otto has helped individuals, business owners, and employers comply with and plan for laws and regulations related to federal and state taxation, employee benefits, and executive compensation. He assists clients with audits, investigations, and regulatory disputes related to these areas, and advises businesses and their owners regarding business transactions and long-term business succession and estate planning. Otto also has significant experience in federal procurement reg...

Sue Odom is a tax attorney who focuses her practice on the area of ERISA, employee benefits, and executive compensation. Sue has worked extensively with all types of employer-sponsored retirement and welfare benefit plans, including pension, profit sharing, 401(k), 403(b), and 457(b) plans, ESOPs , and health, accident, disability, Section 125, flexible spending, and other welfare plans. Her clients include large and small for-profit companies across all industry sectors, non-profit corporati...

Seth Perretta advises clients on a wide range of federal tax and ERISA matters regarding employee benefits and insurance. His practice encompasses qualified retirement plans, executive compensation, federal income and employment taxes, health and welfare arrangements, and insurance. Seth represents employers, private equity and investment firms, insurance companies, professional employer organizations (“PEOs”), trade associations, and public policy organizations on all aspects of ...

Clarissa advocates zealously and effectively for employee benefit plans, plan administrators, plan sponsors, and other fiduciaries before federal and state courts and government regulatory agencies. As a director in our nationally recognized ERISA litigation group (First Tier Nationally in US News and World Report Best Lawyers), she has handled a broad spectrum of litigation, including cases involving benefit claims, fiduciary issues, plan administration, multiemployer plans, withdrawal liabi...

Mark L. Stulmaker practices in the areas of employee benefits and taxation, serving as counsel to trustees of public and private pension and health and welfare benefit plans as well as to closely held businesses. He is also involved in estate planning and administration, especially in connection with charitable trusts, foundations, and large retirement plan distributions. Practice Areas Employee Benefits Tax Resources Mark Stulmaker is distinguished by the depth of his experience and knowledg...

Joanna Kerpen is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits (ERISA) Law. Joanna, who practices law in Washington, District of Columbia, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Joanna is held by other top lawyers in the same geographic and legal practice area.

Neil has successfully handled hundreds of withdrawal liability cases across the country and regularly collects millions of dollars for his clients. His ERISA litigation practice focuses on matters for multiemployer trust funds, with an emphasis on: Withdrawal Liability Controlled Group Liability Bankruptcy Claims Asset Sales/Stock Sales Delinquent Contributions Successor/Alter Ego Liability Within Pennsylvania and the surrounding states, Neil represents various multiemployer trust funds spons...

Steve Kisling likes to make things simple for his clients, which is fortunate considering the complexity of his employee benefits and tax practice. While it is a generalization, but no great secret, that many lawyers run a little hot-blooded, Steve is calm, patient and always composed. He knows that business owners, benefits professionals and human resources personnel have multiple balls in the air at any given time, and he enjoys relieving some of the strain and worry that comes with the adm...

Gordon Nichols has three decades of experience in dealing with nearly every conceivable type of compensation and benefits situation. He represents employers, fiduciaries and service providers in connection with a myriad of tax, corporate, fiduciary, ESOP, employment and insurance matters. Gordon advises both large and small businesses (including professional service organizations) on issues related to the design, administration and termination of tax-qualified and non-qualified retirement pla...

Frank E. Berrodin is a Member of the firm and has been practicing law since 1987. Mr. Berrodin’s practice is devoted primarily to employee benefit and executive compensation issues, particularly the design, drafting and administration of qualified and non-qualified retirement and welfare plans for both taxable and tax-exempt entities. A significant portion of Mr. Berrodin’s practice involves the resolution of disputes that arise between employers and employees regarding the benefi...

Susan Daley is a partner with Perkins Coie and has more than 20 years of experience in the areas of executive compensation, securities and employee benefits. She is currently President of the Chicago Chapter of the National Association of Stock Plan Professionals, Chair of the Federal Securities Law Subcommittee of the Employee Benefits Committee of the American Bar Association Section of Taxation, and a member of the BNA Pension & Benefits Advisory Board. She is a former Chair of the Ill...

Marjorie Rogers represents businesses, tax-exempt organizations and individuals in the areas of federal taxation, estate planning and administration, including probate litigation, employee benefits and ERISA. She has more than thirty years' experience advising clients on their complex tax issues, wills, trusts, family succession plans, retirement plans, and business entity planning. Marjorie listens to her clients to determine their individual goals and helps clients achieve them with a plan ...

Ira M. Golub is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits (ERISA) Law. Ira M., who practices law in Boston, Massachusetts, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ira M. is held by other top lawyers in the same geographic and legal practice area.

Nancy's practice focuses on employee benefits, executive compensation and ERISA litigation. Her experience encompasses the full range of employee benefits, including the design, implementation, communication, administration, amendment and termination of all types of qualified and nonqualified plans, executive compensation arrangements, equity-based compensation plans, health and welfare plans, cafeteria and flexible spending accounts, fringe benefit programs, and funding and asset investment ...

Eric Keller is a partner in the Tax Department of Paul Hastings, and is a member of the firm’s Global Compensation, Benefits, and ERISA practice group and the Employment Law practice group. Mr. Keller is ranked by Chambers USA as one of the top employee benefits and executive compensation lawyers in the District of Columba. According to Chambers, he is "praised [by clients] for being ‘very good at identifying risk and then giving very pragmatic advice’ and works within all a...