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The Wagner Law Group

The Wagner Law Group is a nationally recognized practice in the areas of ERISA and employee benefits, estate planning, employment, labor and human resources and investment management.


Established in 1996, The Wagner Law Group is dedicated to the highest standards of integrity, excellence and thought leadership and is considered to be amongst the nation's premier ERISA and employee benefits law firms. The firm has seven offices across the country, providing unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities worldwide. The Wagner Law Group's 29 attorneys, senior benefits consultant and four paralegals combine many years of experience in their fields of practice with a variety of backgrounds. Seven of the attorneys are AV-rated by Martindale-Hubbell and six are Fellows of the American College of Employee Benefits Counsel, an invitation-only organization of nationally recognized employee benefits lawyers.  Seven of the firm's attorneys have been named to the prestigious Super Lawyers list for 2017, which highlights outstanding lawyers based on a rigorous selection process.




Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110


Washington, D.C.

Tel: (202) 969-2800


Fax: (202) 969-2568

 800 Connecticut Avenue, N.W.

Suite 810

Washington, D.C. 20006



Tel: (847) 990-9034

Fax: (847) 557-1312

190 South LaSalle Street

Suite 2100

Chicago, IL 60603



Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

300 Montgomery Street

Suite 600

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
25 W. Moody Avenue
St. Louis, MO  63119 









September 20, 2017




The Wagner Law Group previously announced it has developed the Private Determination Letter Program ("PDLP") to fill the void left by the Internal Revenue Service's ("IRS's") abandoning its decades-long determination letter program for ongoing tax-qualified retirement plans. Such plans will no longer have an official mechanism to obtain assurance that they continue to meet tax-qualification requirements as the complex law and regulations governing tax-qualified plans change. Our PDLP addresses plan sponsors' concerns that their plan documents remain compliant with the law as it evolves.


Lately, we have noticed that many document providers, including, most recently, Principal Financial Group, have announced they will no longer maintain custom plan documents, including their own. These providers will not only discontinue drafting individually designed documents, but, more importantly, they will cease providing operational, statutory and/or regulatory amendments for the plan documents they previously maintained.


The Wagner Law Group can fill the void left by these document providers as well. Plan sponsors can rely on our attorneys' unparalleled experience and expertise to prepare legally compliant plan documents and appropriate amendments to reflect applicable changes to the law. We also can review plans under our PDLP as well as confirm that design changes made to a plan meet all requirements under the Internal Revenue Code of 1986, as amended, and the Employee Retirement Income Security Act of 1974, as amended ("ERISA").


The elimination of the ability of individually-designed retirement plan sponsors to regularly procure letters from the IRS confirming the tax-qualified status of their plan documents raises the legitimate concern of employers as to how to ensure their plan documents remain fully compliant with the ever-evolving law. Now, the field of document providers willing to stand behind the legal compliance of their own documents is dwindling.


The Wagner Law Group can provide confidence to all types of plan sponsors, including for-profit, tax-exempt and government entities, that their individually-designed retirement plans, including 401(k) plans, profit sharing plans, defined benefit pension plans, money purchase pension plans, cash balance plans and employee stock ownership plans ("ESOPs"), are properly maintained and amended in order to protect their tax-qualified status.


For more information concerning The Wagner Law Group and our qualified plan services, please contact Jon Schultze at (617) 357-5200, or visit www.wagnerlawgroup.com.




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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.