Michael R. Daum is a Partner at Blitman & King LLP’s Syracuse, New York office. His practice focuses on counselling employee benefit plans on a variety of legal issues under ERISA and the Internal Revenue Code. He advises plan sponsors on drafting and amending plan documents, fiduciary responsibilities, and prohibited transactions, and has negotiated extensive side letter agreements with hedge funds and other large investment firms in connection with plan investments. He also has experience with audits and investigations initiated by the U.S. Department of Labor, and steps a plan can take to reduce a potentially large penalty. He holds a Juris Doctor from Michigan State University College of Law, and a Bachelor of Arts from St. John Fisher College. He is a member of the New York State bar.
Mr. Daum has contributed to BNA Bloomberg’s Employee Benefits Treatise and Supplements as a Chapter Editor (ERISA Preemption) and Bloomberg Law’s checklists on various aspects of investments in defined benefit and defined contribution plans, cash balance and hybrid plans.