State and Local Retirement Systems and Other Governmental Plans


Calhoun Law Group, P.C. is one of the few law firms in the country to maintain a strong emphasis on governmental employee benefits plans.  This includes representation of states, localities, federal government agencies, and international organizations with regard to their benefit plans, as well as representing governmental plans themselves, and boards and agencies charged with administering such plans. The firm’s president, Carol V. Calhoun, has represented numerous state and local retirement systems on employee benefits matters, and is the author of the Governmental Plans Answer Book.

The types of plans we deal with include not only standard pension (both defined benefit and defined contribution) plans, but the full array of governmental plans, including 403(b) plans, 457 plans, excess benefit plans, 401(k) plans, cafeteria/flexible spending plans, and a wide variety of welfare (e.g., health, life, and disability) plans.

In addition to our client work in this area, the firm maintains the employee benefits legal resource site, which includes a wide variety of legal research tools for governmental employee benefits professionals.  Its president, Carol V. Calhoun, moderates online discussion boards in the areas of governmental plans, 403(b) plans, and 457 plansShe is also the author of numerous articles, and a frequent speaker, on governmental plans issues.

Please contact us if you would like a free, no-obligation consultation on how we could assist your governmental retirement or benefit system, or your government agency, in employee benefits law.