Mr. Battaglia advises plan sponsors, trustees and other benefit plan fiduciaries on plan design, compliance and fiduciary responsibilities and reporting obligations under the Internal Revenue Code, ERISA and the Federal securities laws. His practice includes drafting, and providing legal advice regarding, tax-qualified pension plans (including traditional defined benefit pension plans, hybrid plans, ESOPs, and 401(k) plans), non-qualified deferred compensation plans, director and executive compensation plans (including equity and cash incentive plans), severance and change in control plans and agreements and cafeteria plans. Mr. Battaglia also assists plan sponsors in preparing IRS private letter ruling and determination letter requests and applications for compliance statements under the IRS' Employee Plans Compliance Resolution System.