Timothy G. Patterson focuses on employee benefit plans, executive compensation and ERISA. His experience includes regularly counseling corporate, partnership and tax-exempt clients on the design, qualification, administration, amendment and termination of all types of employee benefit plans. These include 401(k) and other qualified retirement plans, health and welfare benefit plans, nonqualified deferred compensation arrangements and stock compensation programs. His employee benefits practice also has entailed advising clients on the treatment of employee benefits plans and executive compensation arrangements in corporate merger and acquisition transactions as well as on the use of ESOPs and similar plans to finance corporate transactions.