Stephen J. Mogila

Stephen J. Mogila

Partner
Location:
New York, New York
Phone:
(212) 652-3893
Fax:
(212) 652-3891
Email:

Mr. Mogila is a Partner and Chair of the Employee Benefits Practice Group for Pitta LLP. His practice includes all aspects of employee benefits issues, including establishment, design, administration, and termination of pension, defined contributions, welfare, and executive compensation plans of all sizes including those with assets in excess of 1$ billion. He routinely advises employers, plan sponsors, and administrators of single and multiemployer plans on the full spectrum of plan investment issues and transactions, mergers and terminations government audits, participant communications, fiduciary responsibility matters, minimum funding issues, withdrawal liability, and prohibited transactions issues. He has also assisted clients with issues related to the tax qualification of ERISA- covered plans, including the avoidance and correction of plan qualification defects, as well as ensuring their continued compliance. Mr. Mogila has provided advice to multiemployer plans (as well as employers) in connection with highly complex and multi-faceted withdrawal liability problems, worked intensively with all withdrawal liability methods (including the hybrid withdrawal liability allocation method recently adopted by some large multiemployer funds) and given advice in connection with multiple withdrawal liability transactions involving large liabilities in excess of $100 million. He has represented clients before the Pension Benefit Guaranty Corporation (PBGC) and has negotiated a number of agreements with the PBGC in transactional and other contexts. He has been a legal advisor in many situations involving mass withdrawals, bankruptcy and restructuring as it relates to withdrawal liability pension underfunding.

Among the various types of regulatory inquiries or audits, Mr. Mogila has dealt with the following: (i) Healthcare reform and HIPAA compliance issues;(ii) fee disclosure issues, (iii) training funds, (iv) alternative investments; (v) allegations of violations of ERISA’s fiduciary duty and prohibited transaction provisions, and ERISA’s age discrimination and minimal accrual rules; (vi) improper shared expense and allocation issues; (vii) challenges to plan denials of claims for benefits; (viii) claims challenging plan amendments, plan terminations, and the termination of retiree benefits; (ix) actions challenging particular plan investment decisions; and (x) delinquent contribution claims and withdrawal liability claims brought against employer contributors to multiemployer plans.

Prior to joining Pitta LLP, Mr. Mogila served as a deputy Attorney General in the Treasury Section of the Office fo the New Jersey Attorney General; and practiced for several years at Proskauer Rose in its Employee Benefits Practice Center. Mr. Mogila is a member of the bar in New Jersey and Maryland; and has passed the New York Bar (pending application). Mr.Mogila is a prolific author of employee benefit matters and has written extensively on the impacts of the Health Care Reform Law, co-authoring a law review article on the U.S. Supreme Court’s decision upholding it; and contributing to one of the industry’s leading guides to understanding and complying with this law. Mr. Mogila was recently recognized by the New Jersey Bar Association in its 2012 New Leaders of the Bar as one of New Jersey’s top 50 lawyers under the age of 40. Mr. Mogila is a graduate of Seton Hall University; and Earned a J.D. at the University of Baltimore School of Law; and an LLM in Taxation at New York University School of Law.

Areas of Practice

  • 100% ERISA/ Employee Benefits/ Executive Compensation

Bar Admissions

  • New York
  • Maryland, 2000
  • New Jersey, 2000
  • U.S. District Court District of New Jersey
  • U.S. District Court District of Maryland

Education

  • University of Baltimore School of Law, Baltimore, Maryland
    • J.D. - 2000
  • New York University School of Law, New York, New York
    • LL.M. - 2001
    • Major: Taxation
  • Seton Hall University, South Orange, New Jersey
    • B.A. - 1996
    • Honors: Dean's List
    • Major: Political Science

Published Works

  • PBGC Sounds Alarm for Substantial Multiemployer Pension Fund Premium Increases, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, July, 2016
  • U.S. Department of Labor Issues Final Regulations (and Related Exemptions) Governing Conflict of Interests in Retirement Investment Advice, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, April, 2016
  • IRS Releases Guidance on Participant - Voting Procedures for Proposals to Reduce Benefits for Multiemployer Pension Plans in Critical or Declining Status, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, September, 2015
  • Getting Ahead of the Curve: IRS Offers Preliminary Thoughts and Comment Opportunity on PPACA's "Cadillac Tax" Which is Slated to Take Effect in 2018 , Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, May, 2015
  • U.S. Supreme Court Overturns DOMA - Implications for Employee Benefit Plans, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, July, 2013
  • The Benefits Bulletin - The U.S. Department of Labor Issues the Final Rule on the Family Medical Leave Act, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, March, 2013
  • The Benefits Bulletin - Overview of Material Compliance Requirements under HIPAA/HITECH Omnibus Final Rule, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, February, 2013
  • The U.S. Supreme Court Upholds the Health Care Reform Law: What's Next for Employer - Sponsored Group Health Plans?, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, Summer, 2012
  • Looming Potential Downgrade of U.S. Government Securities May Require Action By Employee Benefit Plan Fiduciaties, Pitta & Giblin, LLP Labor & Employment Issues - In FOCUS, August, 2011
  • The New Health Care Reform Law: What Employers Need to Know (A Q&A Guide), 1st and 2nd Editions, Thompson Publishing Group, 2013

Classes/Seminars

  • Understanding your Fiduciary Responsibilities, Morgan Stanley, 2016 - Present
  • Review of DOL's Final Fiduciary Rule, American Bar Association, 2016 - Present
  • Implications of the Multiemployer Pension Reform Act, International Foundation of Employee Benefits Plans, 2015 - Present
  • Investment Basics for ERISA Trustees, International Foundation of Employee Benefits Plans, 2014 - Present
  • Dealing with the New Department of Labor Fee Disclosure Rules, New Jersey Institute for Continuing Legal Education, 2012 - Present
  • The Post Health Care Reform Challenge - Managing Rising Health Care and Related Costs, Proskauer Sponsored: Continuing Legal Education, 2012 - Present
  • Navigating Healthcare Reform: What Employers Need to Know, New Jersey Institute for Continuing Legal Education, 2010 - Present
  • Pension Funding Relief Rules for Multiemployer Plans, International Foundation of Employee Benefits Plans, 2010 - Present

Honors and Awards

  • New Jersey Bar Association Leader of the Bar Top 50 Lawyers Under Age of 40, 2012 - Present

Professional Associations and Memberships

  • American Bar Association, Attorney, 2000 - 2016
  • International Foundation of Employee Benefit Plans, Attorney, 2000 - 2016

Past Employment Positions

  • Proskauer Rose , Associate, 2007 - 2013
  • Pitta & Giblin LLP, Partner and Chair of the Employee Benefits Practice Group, 2013 - Present
  • Attorney General foe the State of New Jersey, Deputy Attorney General, 2004 - 2007
  • Scialabba & Associates, P.C., Attorney in the ERISA & Employee Benefits Group, 2001 - 2004

Pro Bono Activities

  • New Jersey Pro Bono Assigments, 2000 - 2016

Ancillary Businesses

  • Corporate/Tax