Frederick M. Rothenberg practices in the employee benefits area, emphasizing the representation of employers with respect to general ERISA concerns as well as specific qualified and nonqualified deferred compensation plan issues. He also advises individual plan participants and beneficiaries with respect to the income, estate and other tax implications, as well as the asset protection implications, of the various options available to them with respect to the distribution of their benefits. Mr. Rothenberg also practices in the area of trust and estate planning and administration.