With lawyers and business professionals dedicated to the unique needs of our public sector clients, Ice Miller has served government entities across 43 states, the District of Columbia, and the federal government for more than 40 years.

In the field of public pensions, Ice Miller offers one of the largest and most experienced groups of legal professionals in the country. Our public pension clients include public pension systems, municipal units, states, higher educational institutions, school corporations, hospitals, public safety systems, and other public entities.

We understand the special considerations and constraints faced by our public sector clients. Our lawyers regularly provide services in the following areas:

• Design, formation, and amendment of governmental employee benefit plans;
• Federal tax compliance review of the pension laws of various states and municipalities; 
• Advise regarding tax reporting and federal withholding, FICA coverage, and unrelated business income tax; 
• Preparation and submission of numerous private letter rulings, ranging from taxation of line-of-duty death and disability benefits to asset transfers between plans; 
• Provide guidance through the IRS' voluntary correction program and self-correction program;
• Submit comments to the Internal Revenue Service on various proposed federal law changes; and
• Train and brief boards of trustees, local officials, state office holders, and legislative staff on compliance issues and matters relevant to a plan's qualified status.

As lawyers and professionals who work in the employee benefits arena, we are acutely aware of the critical importance of staying informed of all developments in this area. Regulations, legislation, court opinions, and the "best practices" in the industry—all are crucial to being able to provide the best possible legal advice to our clients. Ice Miller keeps abreast of current trends in benefit design for governmental plans, an area which has taken on heightened importance in light of plan funding concerns.

As you navigate through the challenges and complexities of your public retirement plan(s) and/or system(s), contact our team of attorneys for guidance, and let us put our experience to work for you.