SS&B, now located at http://ssblegal.com, is successor to a law practice established in 1923 by Lucien H. Mercier. Mr. Mercier worked with US Senator Robert A. Taft in drafting pension taxation provisions for the 1942 Revenue Act. From these roots, the firm developed expertise and an extensive practice in the area of tax-qualified pension plans. SS&B attorneys focus on employee benefits, including retirement plans and health and welfare plans; executive compensation;
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