Amendment of Traditional Defined Benefit Plan

Serve as pension counsel for several years for several tax-exempt and taxable affiliates which sponsor a variety of retirement plans, including a cash balance plan, a traditional defined benefit plan, a 401(k) plan, a 403(b) plan and a 457 plan. Also amended a traditional defined benefit plan to implement a "soft-freeze" of the plan, and a "choice" program for grandfathered employees to choose to either remain eligible for the defined benefit plan or commence participation in the new 403(b) plan.