Benjamin F.Spater
Senior Counsel
Employee Benefits
bspater@seyfarth.com
Ben has decades of experience and expertise advising on the full range of employee benefits matters, helping clients save millions of dollars in potential compliance costs and penalties.
More About Ben
Ben concentrates his practice on the design and tax-qualification of retirement plans including pension, profit sharing and 401(k) plans, the taxation of employee benefits, executive compensation and ERISA. Ben advises organizations of every size and type, including Fortune 500 companies, not-for-profit organizations, labor organizations, plan administrators, investment advisors, accountants and actuaries on their compliance responsibilities and fiduciary duties.
Ben's experience with diverse organizations and in particular large employers has given him a unique perspective on the employee benefit needs of these entities. His particular forte is designing creative correction methodologies in order to maintain compliance with complex benefit rules, regulations and laws.
Ben's extensive experience negotiating correction methodologies with governmental agencies has allowed him to achieve advantageous results that are cost effective for his clients and satisfactory for the government. In addition, over the last 20+ years, Ben has advised clients on benefit claims of every variety.
Ben's experience at the New York University LLM tax program coupled with teaching tax and ERISA at the Golden Gate University LLM tax program built for him a foundation in employee benefits that continues to serve him to this day.
Ben's experience with diverse organizations and in particular large employers has given him a unique perspective on the employee benefit needs of these entities. His particular forte is designing creative correction methodologies in order to maintain compliance with complex benefit rules, regulations and laws.
Ben's extensive experience negotiating correction methodologies with governmental agencies has allowed him to achieve advantageous results that are cost effective for his clients and satisfactory for the government. In addition, over the last 20+ years, Ben has advised clients on benefit claims of every variety.
Ben's experience at the New York University LLM tax program coupled with teaching tax and ERISA at the Golden Gate University LLM tax program built for him a foundation in employee benefits that continues to serve him to this day.
- LLM, New York University School of Law
Taxation - JD, University of San Francisco School of Law
Tax Law Society, president - BA, State University of New York at Albany
Certifications
- Certified Health Care Institute (HCI) professional, Seyfarth Shaw LLP (2022)
- California
Related Services
Related Key Industries
-
Elected Fellow, The American College of Employee Benefits Counsel, Inc.
-
Listed as Top Rated Employee Benefits Attorney in Northern California by Super Lawyers (Thomson Reuters) (2005-present)
-
Listed by Best Lawyers in America (Woodward/White Inc.) in the areas of Employee Benefits (ERISA) Law and ERISA Litigation (2008-2019)
-
Recognized as one of "The Best Lawyers in America" in employee benefits law by Corporate Counsel Magazine (2007-2010)
Related News & Insights
-
Podcast
Apr 11, 2024
Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions
-
Speaking Engagement
Mar 22, 2023
Employee Benefits Attorneys Present ERIC Webinar: “SECURE 2.0's Roth Changes and Unanswered Questions ”
-
Podcast
Mar 10, 2023
Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0
-
Legal Update
Jan 11, 2023
SECURE Act 2.0: Hold My Beer
- The State Bar of California, member
- American Bar Association, Employee Benefits Committee for the Section of Taxation, member
- Western Pension & Benefits Council, member
- The Bar Association of San Francisco Pension and Employee Benefits Committee of the Barristers Club of San Francisco, founder/inaugural chairperson
- National Institute for Pension Administrators San Francisco Chapter (current board member, former president)
- American Society of Pension Professionals and Actuaries (current member, Government Affairs Committee; former chairperson, Department of Labor Subcommittee; former member, Internal Revenue Service Enforcement Committee)
- Bay Area Chapter of the Society of Financial Service Providers, former board member
- Co-Author, "SECURE Act 2.0: Hold My Beer," Legal Update, Seyfarth Shaw LLP (January 11, 2023)
- Author, "Missing Pension Plan Participants: Gone But Not Forgotten," Law360 (February 6, 2017)
- Co-Speaker, “Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions,” Podcast, Seyfarth Shaw LLP (April 11, 2024)
- Co-Speaker, "Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0," Podcast, Seyfarth Shaw LLP (March 10, 2023)
- Co-Presenter, "Coffee Talk With Benefits Episode 6: Cybersecurity Practices for Employee Benefit Plans," Podcast, Seyfarth Shaw LLP (August 3, 2022)
- Co-Presenter, "Navigating a New Landscape: Post-COVID Retirement Plan Design and Administrative Issues," Webinar, Seyfarth Shaw LLP (October 8, 2020); Webinar Recording
- Co-Presenter, "A Guide to Implementing the CARES Act and More: Relief for Employers and Retirement Plans Explained," Webinar, Seyfarth Shaw LLP (July 28, 2020); Webinar Recording
- Presenter, "Save Your Retirement Plan Now!," University Conference Services Mid-Sized Retirement & Healthcare Plan Management Conference (March 26, 2018)
- Presenter, "ERISA Fiduciary Training and How to Avoid Personal Liability," Estate Planning Council of Stanislaus County Annual Fall Seminar (October 18, 2017)
- Presenter, "Socially Responsible Investments ('SRI')," Plan Sponsor Roundtable (May 10, 2017)
- Presenter, "A Plethora of Fiduciary How To’s? – 2016 Annual Update," University Conference Services San Francisco Mid-Sized Retirement & Healthcare Plan Management Conference (June 2016)
- Presenter, "Legislative Update," Western Pension Benefits Council (January 21, 2016)
- Presenter, "Proper Plan Governance & How to Avoid Personal Liability," 401k Advisors (February 19, 2014)
- Presenter, "Solve All Your Problems With The New and Improved IRS Retirement Plan Correction Program (aka EPCRS)," University Conferences Services – San Francisco Mid-Sized Retirement & Healthcare Plan Management Conference (February 2013)
- Presenter, "Legal Update," Western Pension and Benefits Council (formerly Western Pension Benefits Conference) Silicon Valley Fall Conference (Fall 2011)
- Presenter, "Fiduciary Bootcamp," Northgate Benefits (October 29, 2010)
- Presenter, "Pension Protection Act of 2006," Western Pension and Benefits Council (formerly Western Pension Benefits Conference) (October 2006)
- Presenter, "Pension Reform: What You Need to Know and What You Need to Do," CBIZ (June 2006)
- Presenter, "The New Required Minimum Distribution Rules," American Society of Pension Professionals & Actuaries Annual Conference (July 2001)
Ben has decades of experience and expertise advising on the full range of employee benefits matters, helping clients save millions of dollars in potential compliance costs and penalties.
More About Ben
Ben concentrates his practice on the design and tax-qualification of retirement plans including pension, profit sharing and 401(k) plans, the taxation of employee benefits, executive compensation and ERISA. Ben advises organizations of every size and type, including Fortune 500 companies, not-for-profit organizations, labor organizations, plan administrators, investment advisors, accountants and actuaries on their compliance responsibilities and fiduciary duties.
Ben's experience with diverse organizations and in particular large employers has given him a unique perspective on the employee benefit needs of these entities. His particular forte is designing creative correction methodologies in order to maintain compliance with complex benefit rules, regulations and laws.
Ben's extensive experience negotiating correction methodologies with governmental agencies has allowed him to achieve advantageous results that are cost effective for his clients and satisfactory for the government. In addition, over the last 20+ years, Ben has advised clients on benefit claims of every variety.
Ben's experience at the New York University LLM tax program coupled with teaching tax and ERISA at the Golden Gate University LLM tax program built for him a foundation in employee benefits that continues to serve him to this day.
Ben's experience with diverse organizations and in particular large employers has given him a unique perspective on the employee benefit needs of these entities. His particular forte is designing creative correction methodologies in order to maintain compliance with complex benefit rules, regulations and laws.
Ben's extensive experience negotiating correction methodologies with governmental agencies has allowed him to achieve advantageous results that are cost effective for his clients and satisfactory for the government. In addition, over the last 20+ years, Ben has advised clients on benefit claims of every variety.
Ben's experience at the New York University LLM tax program coupled with teaching tax and ERISA at the Golden Gate University LLM tax program built for him a foundation in employee benefits that continues to serve him to this day.
- LLM, New York University School of Law
Taxation - JD, University of San Francisco School of Law
Tax Law Society, president - BA, State University of New York at Albany
Certifications
- Certified Health Care Institute (HCI) professional, Seyfarth Shaw LLP (2022)
- California
Related Services
Related Key Industries
-
Elected Fellow, The American College of Employee Benefits Counsel, Inc.
-
Listed as Top Rated Employee Benefits Attorney in Northern California by Super Lawyers (Thomson Reuters) (2005-present)
-
Listed by Best Lawyers in America (Woodward/White Inc.) in the areas of Employee Benefits (ERISA) Law and ERISA Litigation (2008-2019)
-
Recognized as one of "The Best Lawyers in America" in employee benefits law by Corporate Counsel Magazine (2007-2010)
Related News & Insights
-
Podcast
Apr 11, 2024
Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions
-
Speaking Engagement
Mar 22, 2023
Employee Benefits Attorneys Present ERIC Webinar: “SECURE 2.0's Roth Changes and Unanswered Questions ”
-
Podcast
Mar 10, 2023
Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0
-
Legal Update
Jan 11, 2023
SECURE Act 2.0: Hold My Beer
- The State Bar of California, member
- American Bar Association, Employee Benefits Committee for the Section of Taxation, member
- Western Pension & Benefits Council, member
- The Bar Association of San Francisco Pension and Employee Benefits Committee of the Barristers Club of San Francisco, founder/inaugural chairperson
- National Institute for Pension Administrators San Francisco Chapter (current board member, former president)
- American Society of Pension Professionals and Actuaries (current member, Government Affairs Committee; former chairperson, Department of Labor Subcommittee; former member, Internal Revenue Service Enforcement Committee)
- Bay Area Chapter of the Society of Financial Service Providers, former board member
- Co-Author, "SECURE Act 2.0: Hold My Beer," Legal Update, Seyfarth Shaw LLP (January 11, 2023)
- Author, "Missing Pension Plan Participants: Gone But Not Forgotten," Law360 (February 6, 2017)
- Co-Speaker, “Coffee Talk With Benefits Episode 18: Understanding SECURE 2.0: A Deeper Dive into the Rothification of Employer Contributions,” Podcast, Seyfarth Shaw LLP (April 11, 2024)
- Co-Speaker, "Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0," Podcast, Seyfarth Shaw LLP (March 10, 2023)
- Co-Presenter, "Coffee Talk With Benefits Episode 6: Cybersecurity Practices for Employee Benefit Plans," Podcast, Seyfarth Shaw LLP (August 3, 2022)
- Co-Presenter, "Navigating a New Landscape: Post-COVID Retirement Plan Design and Administrative Issues," Webinar, Seyfarth Shaw LLP (October 8, 2020); Webinar Recording
- Co-Presenter, "A Guide to Implementing the CARES Act and More: Relief for Employers and Retirement Plans Explained," Webinar, Seyfarth Shaw LLP (July 28, 2020); Webinar Recording
- Presenter, "Save Your Retirement Plan Now!," University Conference Services Mid-Sized Retirement & Healthcare Plan Management Conference (March 26, 2018)
- Presenter, "ERISA Fiduciary Training and How to Avoid Personal Liability," Estate Planning Council of Stanislaus County Annual Fall Seminar (October 18, 2017)
- Presenter, "Socially Responsible Investments ('SRI')," Plan Sponsor Roundtable (May 10, 2017)
- Presenter, "A Plethora of Fiduciary How To’s? – 2016 Annual Update," University Conference Services San Francisco Mid-Sized Retirement & Healthcare Plan Management Conference (June 2016)
- Presenter, "Legislative Update," Western Pension Benefits Council (January 21, 2016)
- Presenter, "Proper Plan Governance & How to Avoid Personal Liability," 401k Advisors (February 19, 2014)
- Presenter, "Solve All Your Problems With The New and Improved IRS Retirement Plan Correction Program (aka EPCRS)," University Conferences Services – San Francisco Mid-Sized Retirement & Healthcare Plan Management Conference (February 2013)
- Presenter, "Legal Update," Western Pension and Benefits Council (formerly Western Pension Benefits Conference) Silicon Valley Fall Conference (Fall 2011)
- Presenter, "Fiduciary Bootcamp," Northgate Benefits (October 29, 2010)
- Presenter, "Pension Protection Act of 2006," Western Pension and Benefits Council (formerly Western Pension Benefits Conference) (October 2006)
- Presenter, "Pension Reform: What You Need to Know and What You Need to Do," CBIZ (June 2006)
- Presenter, "The New Required Minimum Distribution Rules," American Society of Pension Professionals & Actuaries Annual Conference (July 2001)