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Palmieri & Eisenberg
475 Wall Street
Princeton, New Jersey 08540

Direct: 609-471-7679

Frank Palmieri

Frank Palmieri is an attorney who limits his practice to tax and ERISA employee benefit and employment related matters. Prior to founding Palmieri & Eisenberg, Mr. Palmieri headed the employee benefits practice for a major accounting firm in the Philadelphia Region, was a partner in a New Jersey law firm which specialized in employee benefit and labor matters,
worked for a major Philadelphia law firm, and began his employee benefits career working in New York City.

Frank Palmieri
Frank Palmieri

Representative Experience
Mr. Palmieri has over 40 years of experience in applying tax, ERISA, labor, employment and insurance laws to complex transactions, and helping employers understand the ramifications of their decisions. Mr. Palmieri has extensive experience in both tax and ERISA employee benefit matters, including the establishment, operation and termination of qualified retirement plans for public and privately held companies, and not-for-profit entities; implementation and review of executive compensation and equity compensation programs; nonqualified deferred compensation plans for taxable and tax-exempt organizations; healthcare and cost containment ideas; design of Section 125 cafeteria plans; HIPAA compliance; U.S. and foreign compensation programs; mergers and acquisitions; retiree medical and COBRA issues; and employee benefits litigation. As a partner in a law firm specializing in employee benefit and labor matters, he was responsible for benefit issues relating to corporate downsizings, union negotiations, preparation of employee handbooks, and a broad range of tax and human resource matters. Palmieri & Eisenberg represents publicly traded companies registered in the U.S. and on foreign markets, foreign owned entities, church and other not-for-profit organizations and closely held businesses throughout the U.S and abroad.

Accomplishments and Memberships

  • Fellow in the American College of Employee Benefits Counsel ("ACEBC"). Admittance to the College is limited to employee benefits attorneys who have practiced for more than 20 years and who have made significant contributions to advance the employee benefits profession through public speaking, writing and other educational activities on a national level.
  • Member of the Board of Governors of the ACEBC (2019-Present).
  • Vice President of the ACEBC (2022 to Present).
  • Treasurer of the ACEBC (2020 to 2022).
  • Assistant Treasurer of the ACEBC (2019 to 2020).
  • Co-Founder and Speaker at the Annual Joint Committee on Employee Benefits ("JCEB") Fiduciary Institute (2018 to Present).
  • Speaker for the International Pension and Employee Benefits Lawyers Association ("IPEBLA"), Portugal Conference (2019).
  • Chair, Joint Committee on Employee Benefits ("JCEB" - 2016 to 2017). The JCEB is made up of representatives from various Sections of the American Bar Association ("ABA") with interests in employee benefits, including the Taxation, Real Property, Trust and Estate Law ("RPTE"), Labor and Employment Law, Business Law, Health Law and Tort Trial and Insurance Practice ("TIPS") Sections, to share resources and conduct educational programs.
  • Member of the Program Planning Committee and Speaker for IPEBLA, Boston Conference (2018).
  • Chair, Long-Range Planning Committee, JCEB (2017-2018).
  • Vice-Chair, JCEB (2015-2016).
  • RPTE Liaison to the JCEB and member of the CLE, Marketing, Long-Range Planning, Government Invitational Meeting, Technical Sessions Meetings with Government Representatives and the Free CLE Program (2013 to 2017).
  • Co-Chair, Plan Transactions and Terminations Committee, ABA RPTE Section (2015 to 2016).
  • Chair, JCEB Technical Sessions' Spearheaded meetings with the IRS, DOL, PBGC, SEC, EEOC, HHS and CMS to address technical questions and issues of concern to employers (2014 to 2015).
  • Vice Chair, IRAs and Plan Distributions Committee, RPTE (2014 to 2015).
  • Panelist on the Practitioners Panel (IRS Training), representing the ACEBC to the Department of Treasury, Internal Revenue Service, TEGE EP Examinations, Gulf Coast Area (2013 and 2015), regarding Qualified Retirement Plan Audits.
  • Vice Chair, Employee Benefits and Compensation Arrangements Committee, RPTE (2012 to 2014).
  • Chair, Qualified Retirement Plan Committee, American Bar Association, RPTE (2008 to 2012).
  • Chair, ABA Tax Section, Subcommittees on Section 125 Plans, State Regulations of Welfare Benefits, Welfare Plan Design Issues and COBRA (1993 to 2007).
  • "Best Employee Benefits Lawyers" in the States of New Jersey and New York nominee every year since 1995.
  • "Super Lawyer" in the field of Employee Benefits Law nominee every year since 1995.

Publications and Articles

  • Co-Author, IRS Changes Determination-Letter Program for Retirement Plans, SHRM, July 13, 2018.
  • Author, Monthly "Benefits Law" column in Employee Benefit News, January, 2007 to 2010.
  • Deferred Compensation Programs Under Section 409A and the Final Regulations, Corporate Taxation, March/April, 2008.
  • Separation Pay Arrangements under the Final Regulations, Business Entities, January/February, 2008.
  • HIPAA Security Rules Frequently Overlooked, ABA Health eSource, August, 2006.
  • Three Part Article, Deferred Compensation Programs under Section 409A, Employee Benefit Advisor, July, August and September, 2006.
  • Two Part Article, Deferred Compensation Programs: Do's, Don'ts and Deadlines under Section 409A, Employee Benefit News, June and July, 2006.
  • Chapter on Qualified Retirement Plans, Warren Gorham Lamont, Inc., Corporate Controllers Manual, including Updates from 1990 to 2000.
  • Author, Monthly "Benefits Law" column in Employee Benefit News from 1993 to 1999.
  • New Tax Court Case Helps Define When a Plan has been Partially Terminated, Journal of Taxation of Employee Benefits, Co-Author, November/December, 1993.
  • Guidance on Partners Health Plans Leaves Self-Funding Questions Unanswered, Co-Author, The Journal of Taxation, January, 1992.
  • Coping with Post-TAMRA Section 89 and the Prop. Regs., The Journal of Taxation, June and July, 1989.
  • Simplified Employee Pensions: The Overlooked Retirement Plan Alternative, New Jersey Law Journal, June, 1988.
  • Fiduciary Responsibilities under ERISA in Corporate Takeovers, The Journal of Corporate Taxation, Summer, 1986.


  • St. John's University College of Business Administration, Magna Cum Laude (B.S., 1979).
  • St. John's University School of Law (J.D., 1982, Dean's List 1979 to 1982).
  • New York University School of Law (LL.M., 1985).

Admitted to Practice Law

  • District of Columbia.
  • New Jersey.
  • New York.
  • Pennsylvania.

Other Licenses

  • Certified Public Accountant ("CPA").



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