O'Donnell, Garry W.

Elyse Eckart practices in the area of employee benefits and executive compensation. She has analyzed a variety of issues arising under the Internal Revenue Code, ERISA, and state pension law, including ERISA preemption in the context of severance policies, implementation of claims and appeal procedures under ERISA, spousal consent to waiver of a qualified joint and survivor annuity, vested contractual rights to retiree health benefits, tax-favored vehicles for the funding of retiree health benefits, identification of normal retirement age in the context of governmental plans, and determination of final compensation under the County Employees' Retirement Law of 1937.

In addition, Elyse has assisted in the representation of clients in various administrative processes with the Department of Labor and the Internal Revenue Service. For example, she recently drafted a response to Department of Labor allegations regarding breach of fiduciary duty under ERISA. She also has been involved in requesting private letter rulings from the Internal Revenue Service and advising clients regarding the IRS voluntary program for correcting defects in qualified retirement plans.

Elyse is a member of the State Bar of California.