Cynthia A. Moore is a Member and Practice Department Manager working on Employee Benefits, Estate Planning, Gaming, Health Care, Immigration, and Tax. Her prominent assignments include: counsel to a diverse group of employers in the tax and ERISA aspects of welfare benefit plans, including Section 125 plans, COBRA compliance, consumer directed health plans, retiree medical plans, VEBAs and wellness plans; counsel to numerous plan sponsors in the design, administration and qualification of qualified retirement plans, with an emphasis on 401(k) plans; counsel to companies and compensation committees on the tax, ERISA, and securities law aspects of executive compensation programs, such as supplemental executive retirement plans, stock option plans, restricted stock plans, and non-qualified deferred compensation plans, including Code Section 409A compliance.