Marcus' practice concentrates on representation of private and public employers with respect to compensation and benefits matters.
Marcus has extensive experience with designing and implementing all types of retirement and deferred-compensation plans. Among others, these include defined-benefit plans, 401(k) plans, 403(b) plans, 457 plans, and non-qualified deferred-compensation plans. Marcus also advises employers on designing and implementing a wide variety of equity-compensation programs, including omnibus equity-incentive plans, ESPPs, performance-share plans, and others. In the area of welfare-benefit plans, he advises on the establishment and administration of health plans, 125 cafeteria plans (flexible- and dependent-care arrangements), and a wide range of severance-benefit plans. Marcus is well versed in the federal and state laws governing employee-benefit plans, including ERISA and the Internal Revenue Code.
Publications
"Summary of New Rules & Recommended Action Steps, Nonqualified Deferred Compensation Plans," Employee Benefits Law Update (October 2004)
"Sarbanes-Oxley Act: Effect on Executive Compensation and Employee Benefits," Employee Benefits Law Update (August 2002)
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Presentations
"Would You “Pass” an IRS Employment Tax Exam?" co-speaker, California Society of Municipal Finance Officers (February 2013)
"Retirement Benefits In The New World: Surmounting Legal And Practical Challenges," co-speaker, CALPELRA (December 2012)
"Pension Reform Webinar To Discuss Your Questions," co-speaker, California State Association of Counties (CSAC) and Hanson Bridgett (October 2012)
"Avoiding Formation and Compensation Pitfalls," co-speaker, Keiretsu Forum Entrepreneur Academy (September 2012)
"Healthcare Reform — Key Employer Action Items," co-speaker, Lozano Smith's Legal Staff Meeting (August 2012)
"Recent PERS Developments – How They Affect Your Agency & Suggested Approaches for Responding," California Society of Municipal Finance Officers & California Municipal Treasurers Association (July 2012)
"A Case Study on Retirement Benefit Restructuring," panelist, Association of California Water Agencies (May 2012)
"Employee Benefit Cost Containment Strategies," CALPELRA (December 2011)
"Top 10 Payroll And Benefit Errors And How To Avoid Them," CALPELRA (November 2011)
"Top 10 IRS Audit Issues and How to Avoid Them," California Society of Municipal Officers and California Municipal Treasurers Association (August 2011)
"Pensions: 2011 and Beyond," Municipal Management Association of Southern California (May 2011)
"Pension Reform: What's on the Horizon," Investment and Financial Management Forum (March 2011)
"Pension Reform: What's on the Horizon," Municipal Management Association of Northern California (February 2011)
"Using Early Retirement/Separation Incentives to Save Dollars," CALPELRA (November 2010)
"Employee/Independent Contractor Classification—Getting it Right and Avoiding Liability," CALPELRA (November 2010)
"Controlling Public Employment Costs in Challenging Times," co-presenter, Employee Benefits Seminar (May 2010)
"OPEBs—Pitfalls and Solutions," co-presenter, Northern California County Counsels (July 2008)
"OPEB—To Trust or Not to Trust, That is the Question," California Society of Municipal Finance Officers (March 2008)
"Retiree Health Obligations—OPEB, GASB 43 & 45: The California Public Employee Post-Employment Benefits Commission's Report Is Out: Now What?" co-presenter, Employee Benefits Seminar (March 2008)
"Federal Cap on Retirement Benefits," City Managers Department Meeting (February 2008)
"Stock Option Backdating," Western Pension Benefits Conference (2007)
"Establishing Executive Compensation Programs," American Association of Homes and Services for the Aging (2007)
"Employee Benefits Cost Containment Strategies," City of Beverly Hills (October 2010)
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