Working closely with our Bankruptcy Practice, we have substantial experience in dealing with labor, employment, and benefits issues that often arise in bankruptcy cases, including compliance with myriad changing laws and regulations that affect employee benefits. We represent debtors, creditors, and purchasers of distressed assets in matters such as contractual, noncontractual, and Employee Retirement Income Security Act (ERISA) claims, as well as Worker Adjustment and Retraining Notification Act (WARN), Older Worker Benefit Protection Act (OWBPA), and labor relations. In larger cases, debtors often seek immediate court approval to pay pre-petition benefits and to continue these benefit programs post-petition. These motions are often critical to retaining key employees and the reorganization process as a whole. To the extent that the debtor is downsizing, employee benefits issues arise in determining a former employee's priority payment under the Bankruptcy Code, the handling of retirement accounts, and the debtor's obligations under ERISA and other regulations. We routinely negotiate and otherwise deal with agencies such as the U.S. Department of Labor (DOL) and Internal Revenue Service (IRS) that are often actively involved in bankruptcy cases as well as how the bankruptcy laws and the National Labor Relations Act (NLRA) interrelate.