Jonathan Cerrito - Profile

Jonathan M. Cerrito provides guidance to sponsors of multiemployer and single-employer plans, corporations, nonprofit organizations, and executives on various aspects of tax law, ERISA compliance, employee benefits, nonqualified deferred compensation plans, and the employee benefit implications of mergers. Recognized by the Whitman School of Management at Syracuse University as a 2009 "40 Under" honoree for his exceptional career achievements and community contributions, Jonathan offers advice on the establishment, operation, consolidation, and dissolution of tax-qualified pension and welfare benefit plans. His practice involves assisting ERISA fiduciaries with plan asset investment, compliance reporting, disclosure requirements, prohibited transactions, and tax implications. He also offers counsel to tax-exempt entities on employee benefit matters and unrelated business income tax (UBIT) considerations.

With a wealth of experience in resolving ERISA disputes, Jonathan specializes in managing inquiries from the U.S. Department of Labor related to fiduciary issues and alleged statutory breaches. He has overseen numerous investigations and participated in audits conducted by the Internal Revenue Service and the Pension Benefit Guaranty Corporation. Noteworthy representations include advising Boards of Trustees of multiemployer pension and welfare plans with substantial assets, negotiating investment manager agreements, handling fiduciary matters investigations, structuring innovative welfare benefit plans, and managing the employee benefit aspects of merger transactions for federal credit unions. Jonathan has also assisted trade associations in IRS audits, advised plan administrators in Department of Labor audits, and obtained prohibited transaction exemptions from the Department of Labor.