Theresa J. Gomez handles a variety of benefits matters, including amending and restating qualified retirement plans, preparing summary plan descriptions and other employee communications, preparing Internal Revenue Service (IRS) determination letter filings, and correcting retirement plan qualification failures through IRS correction programs. Theresa also has experience working extensively on the design, administration, and compliance of qualified pension, profit-sharing, 401(k), and welfare benefit plans, as well as in analyzing the employee benefit aspects of mergers and acquisitions.