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Address
10880 Wilshire Boulevard, Suite 2210
Los Angeles, California 90024 (Los Angeles Co.)
Average Client Review Rating
Rating not available
Average Peer Review Rating
5.0
out of 5
(Main Office) Brucker & Morra is the largest law firm in Southern California practicing exclusively in ERISA and employee benefits law. The firm specializes in solving and preventing federal tax and labor law problems related to employee benefit plans. The firm is listed in the Bar Register of Preeminent Lawyers. Brucker & Morra's lawyers bring to bear decades of business, government and fiduciary trust experience on every case. The firm is results oriented. Founder of Brucker & Morra, Alex Brucker, is a speaker, writer, and authority on employee benefits. He is the Firm's ERISA entertainment industry specialist. He began his ERISA practice in 1974 and is the co-designer of the widely used Brentmark Pension & Roth IRA Analyzer software. Linda Morra concentrates her practice on the family law, taxation, and fiduciary ERISA aspects of pension and profit sharing and welfare plans. She co-created the interim QDRO (Qualified Domestic Relations Order) with partner Alex Brucker. Michael Cotter has primary responsibility for the firm's IRS controversy work. He has also developed the firm's defined contribution and defined benefit volume submitter plans that are widely used by pension Professionals countrywide. He is the firm's merger and acquisition and 401 (k) design and termination strategies specialist. Meredith J. Sesser emphasizes her practice in designing and drafting qualified plans and analyzing affiliated service and controlled groups as well as contingent workforce and professional employer organizations. Brucker & Morra represents publicly held and privately owned businesses, employee benefit plans, trustees and fiduciaries, third party administration and actuarial firms, certified public accounting firms and individuals. Statement of PracticeTax and Labor Law Aspects of ERISA, Pension and Benefits, Employee Benefits, Qualified Plans, Pension Plans, 401(k) Plans, Profit Sharing Plans, Retirement Plans, ESOPs, 403(b) Plans, 457 Plans, Cafeteria and Flex Plans, VEBAs, Non-Qualified Deferred Compensation Plans, Welfare Plans, 419 Plans, 79 Plans, Mergers and Acquisition ERISA Due Diligence, Divorce Marital Division, QDRO Consultation and Preparation of QDROs, IRS, DOL, PBGC controversies and appeals, 404(c) Compliance, Professional Employer Organizations (PEO), VCP, CAP, APRSC, ERISA Fiduciary and Trust Litigation, Tax Litigation, Expert Witness, Life Insurance, COBRA and HIPAA. Firm Size: 4
Representative Clients:Bergelectric Corporation
Beverly Hills Firefighter Association
Bobrick Washroom Equipment
Smart & Final
Dunn Edwards Corporation
CPE
Karl Storz Endoscopy-America, Inc.
Kimco Services, Inc.
Mt. Sinai Memorial Park
Multiquip, Inc.
Roll International Corporation
The Koll Companies
Thomas Development Partners
TransTechnology Corporation
Unocal
Warmington Homes
William Morris Agency.
Alex M. Brucker (Member) admitted to bar, 1974, California. Education: San Diego State University (B.S., 1967); Whittier College School of Law (J.D., cum laude, 1974). Certified Public Accountant, California, 1970. Co-Designer, Brentmark Pension and Roth IRA Analyzer Software. Selected Publications: "To Every Thing There is A Season For The Family Boggs," Journal of Pension Benefits, Winter 1998. Pension column in Journal of Pension Benefits, 1994-1997 (co-author); "Deferred Compensation & Retirement Benefits" in Family Law Reference Book, 1995 (co-author); "Tax Planning for Qualified Plan Distributions and IRA's," California CPA Foundation for Education and Research, 1988-1992; "Small Business Pension Plan IRS Actuarial Audits," USC 43rd Annual Institute on Federal Taxation, Chapter 9, 1991; Estate Planning for Qualified and Non-Qualified Plans," USC 41st Annual Institute on Federal Taxation, Chapter 17, 1989 (co-author); "The Impact of TEFRA and DEFRA on Required Distributions Under Qualified Plans," NYU Institute on Federal Taxation, 1984 Tax Conference Series, Estate Planning, Chapter 9; "Debt-Financed Real Estate Investments and the Qualified Trust," Beverly Hills Bar Association Journal, Summer, 1981. Lecturer: USC Institute on Federal Taxation; NYU Institute on Federal Taxation; International Foundation of Employee Benefits Plans; California Continuing Education of the Bar; California CPA Education Foundation; American Society of Pension Professionals and Actuaries; The Enrolled Actuaries Meeting; Conference of Consulting Actuaries; Western Pension and Benefits Conference; National Institute of Pension Administrators; Southern California Tax and Estate Planning Forum; American College of Employee Benefit Counsel; Los Angeles County and Beverly Hills Bar Associations. Member: Beverly Hills (Board of Governors, 1985-1987; Co-Chair, Annual Employee Benefits Conference, 1980-1989), Los Angeles County (Chair, Employee Benefits Committee, 1982; Tax Section Executive Committee, 1980-1983) and American (Member, Tax Section, Employer Benefits Committee) Bar Associations; State Bar of California (Chair, Employee Benefits Committee, 1995-1996); International Foundation of Employee Benefits Plans; Western Pension and Benefits Conference; American Society of Pension Professionals and Actuaries (Board of Directors, 1992-1995); California Society of Certified Public Accountants; National Institute of Pension Administrators; Motion Picture and Television Tax Institute. Practice Areas: IRS, DOL and PBGC Controversies and Appeals; ERISA and Employee Benefits Expert Witness Testimony; 404(c) Compliance and Fiduciary Consultation; ERISA and Employee Benefits Tax Litigation; Section 419 Welfare Benefits.Email: Alex M. Brucker
Linda Russano Morra (Member) admitted to bar, 1982, California. Education: Hunter College of the City University of New York (B.A., cum laude, 1974); Southwestern University School of Law (J.D., cum laude, 1982). Member (1979-1980) and Articles Editor (1980-1981), Southwestern University Law Review. Recipient, American Jurisprudence Awards for Contracts and Real Property. Publications: Los Angeles County Bar Association, Family Law Section. Selected News & Review: "Are Community Property Rights to Death Benefits Vanishing?," Los Angeles County Bar Association, Family Law Reference Book, 2002; "Dividing IRAs in Divorce", Volume XIX, No. 3 (summer 1998); "Dividing Retirement Benefits After Marriage of Shelstead", Vol. XIX, No. 4 (Fall 1998); "Beneficiary Designations Under ERISA: State Law v. Federal Law", Vol. XIX No. 4 (Winter 1998); "Interim QDROs", Vol. XX, No. 1 (Spring 1999); "Tips for Using the Time Rule To Divide Defined Benefit Pension Plans" Vol. XX, No. 2 (Summer 1999); "Marriage of Rich-Former Spouse's Share Pension Reverts to Employee-Spouse Upon Death" Vol. XX, No. 3 (Fall 1999); "Bankruptcy Issues Involving Retirement Plans in the Ninth Circuit" Vol. XX, No. 4 (Winter 2000); Employee Benefits Fax Bulletin for Family Lawyers (1998-1999); "Marriage of Lehman: Early Retirement Enhancements Created After Divorce Are Community Property"; "Marriage of Shelstead: In the Wake of Boggs"; "Dividing IRAs in Divorce"; "Shelstead II: The Court of Appeal Terminates A Former Spouse's Community Property Interest"; "The Qualified Domestic Relations Order as an Enforcement Tool for Spousal Support"; Los Angeles County Bar Association Family Law Reference Book, 1997 (Co-Author). Lecturer: Section on Taxation, American Bar Association; Family Law Section, State Bar of California; California CPA Education Foundation Family Law Conference, Southern California Chapter of the American Academy of Matrimonial Lawyers; Los Angeles District Attorneys-Bureau of Family Support Operations; National Institute of Pension Administrators. American Society of Pension Professionals and Actuaries; Harriet Buhai Center for Family Law. Member: Los Angeles County, Beverly Hills, and American Bar Associations; State Bar of California. Practice Areas: QDRO Consultation and Preparation of QDROs; Pre and Post-Marital Planning for Employee Benefits; Employee Benefits Planning; Employee Benefits Litigation Support; 403(b) and Cafeteria Plans; Welfare Plans; Nonqualified Deferred Compensation Plans; Retirement Distribution Planning.Email: Linda Russano Morra
——————————Michael L. Cotter (Associate) admitted to bar, 1975, California. Education: Loyola Marymount University (B.A., 1972); Southwestern University School of Law (J.D., 1975). Recipient, American Jurisprudence Award for Conflicts of Law. Prior Experience, Los Angeles Employee Plans Division, IRS, 1981-1990. Co-Author: "The Insider's Guide to IRS Plan Audits," The National Underwriters Company, 2001 and author of Supplemental Changes, 2002 and 2003. Course Instructor, Pension Tax, Los Angeles Employee Plans Division, IRS, 1987-1989. Lecturer: Internal Revenue Pension Audits, California State University, Los Angeles, 1993-1995; Internal Revenue Qualified Plans, California State University, Los Angeles, 1992; "Complete Guide to Pension and Profit Sharing Plans," California Society of Certified Public Accountants, 1992; Pension and Profit Sharing Plans, California State University, Los Angeles, 1991. Member: Los Angeles County Bar Association; State Bar of California. Practice Areas: IRS, DOL, PBGC Examinations, Controversies, Appeals; EPCRS; VCP and APRSC; ESOP and VEBA; ERISA Due Diligence Mergers and Acquisitions; 401(k) and Cafeteria Plans; SCP and Audit Cap.
Meredith J. Sesser (Associate) admitted to bar, 2000, California. Education: University of California at Los Angeles (B.A., 1996); Loyola Law School (J.D., 1999). Co-Author: "Proposed Regulations Simplify Distribution Procedures for IRA and Qualified Plan Benefits," Ria Pension & Benefits Week. Member, Western Pension and Benefits Conference. Member: San Fernando Valley, Beverly Hills, Los Angeles County and American Bar Associations; State Bar of California; American Society of Pension Professionals and Actuaries; National Institute of Pension Administrators; Western Pension and Benefits Conference. Practice Areas: Controlled and Affiliated Service Group Analysis; Contingent Workforce; Employee Leasing; PEO; Prohibited Transactions and Exemptions.
Cathryn Beatrice Sportsman (Associate) admitted to bar, 1975, California. Education: Pitzer College (B.A., 1972); University of Santa Clara (J.D., cum laude, 1975). Practice Areas: Retirement Plans; Qualified Plans; Non-Qualified Deferred Compensation Plans; Deferred Compensation; EPCRS; Mergers and Acquisitions; ERISA Fiduciary Issues.Email: Cathryn Beatrice Sportsman
Jeremy M. Pelphrey (Associate) admitted to bar, 2004, Illinois; 2007, California. Education: Eastern Illinois University (B.A., 1999); John Jay College of Criminal Justice, City University of New York (M.A., 2000); Dickinson School of Law of the Pennsylvania State University (J.D., 2004). Adjunct Lecturer: Statistics, John Jay College, 2000-2001; Labor Management Relations, Bradley University, 2005. Presenter, COBRA Compliance, The Employer's Association, Annual Benefits Bootcamp, Peoria, Illinois, 2008. Member: Los Angeles County, Illinois State and American Bar Associations; State Bar of California; American Society of Pension Professional and Actuaries; Western Pension and Benefits Conference; The Employee Stock Ownership Association; National Center for Employee Ownership. Practice Areas: Employee Stock Ownership Plans; Health and Welfare Benefit Plans; Cafeteria Plans; COBRA; Voluntary Employee Benefit Associations; EPCRS.Email: Jeremy M. Pelphrey
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