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Attorneys who specialize in pensions and benefits help employees, beneficiaries and companies with ERISA matters, and other issues related to pension plans. Those issues include defined benefit pension plans, and defined contribution pension plans, such as a 401(k) plan. They can also assist with employee benefit plans, including life insurance, health and dental insurance, COBRA, disability insurance, medical savings accounts, payroll deduction plans, vacation plans, and union benefit plans, just to name a few. Pensions and benefits attorneys specialize in issues involving ERISA and plan design, vesting, funding, payment options, entitlement to benefits, discrimination, and qualification with the U. S. Department of Labor and the Internal Revenue Service issues, Pension Benefit Guaranty Corporation issues, and related subjects.