Roberta P. Granadier

Ms. Granadier’s practice focuses on employee benefits and executive compensation. She works with private, public and governmental employers on their qualified and non-qualified retirement plans, executive and incentive compensation programs, ESOPs and insured and self-insured health plans. She has extensive experience with benefits issues in corporate transactions, including change of control parachute excise taxes, plan terminations and spin-offs and transition of benefit programs. Her practice includes retirement and compensation planning and helping clients of all sizes address operational and strategic issues. Ms. Granadier has assisted companies and their owners in structuring and implementing a sale of company stock to an ESOP and electing tax deferred recognition of gain under IRC Section 1042. She advises compensation committees, ERISA fiduciaries, in-house counsel and human resource executives on fiduciary best-practices, compliance initiatives and plan design.

• Served as ESOP counsel in more than $500 million of leveraged ESOP transactions involving IRC Section 1042 rollovers, pass-through voting, renegotiation and extension of ESOP loans, plan terminations and IRS determination letters.
• Designed, drafted and implemented equity incentive and deferred compensation arrangements for key executives of start-ups, private and publicly traded companies.
• Advised 401(k) plan committees regarding plan fees and changed fee structure from revenue sharing to per-capita.
• Served as counsel to governmental entities in connection with operation of defined contribution, defined benefit, retiree health and medical plans.
• Represented companies in multi-employer withdrawal liability situations and pension fund litigation.
• Prepared multiple voluntary correction and late amender applications with IRS and DOL, handled  retirement and health plan audits with IRS and DOL.
• Resolved issues regarding delinquent and incomplete Form 5500 filings with Department of Labor.
• Conducted internal client audit of worker misclassification regarding employees and independent contractors.

• Author, “May 31, 2021 Notice Deadline Approaching for New COBRA Subsidy Relief,” All Things HR blog, April 2021