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Paul A. Friedman

New York Metro
White Plains

P 914-872-8060 F 914-946-1216


Paul A. Friedman


Paul A. Friedman is a principal in the White Plains, New York, office of Jackson Lewis P.C. He has spent more than 40 years litigating and arbitrating all aspects of ERISA on behalf of employers and pension funds.

Paul has more than 40 years of experience in litigating cutting edge ERISA issues before the United States Department of Labor, United States district courts, bankruptcy courts and courts of appeal on behalf of employers, plan sponsors and fiduciaries of ERISA plans across a wide breadth of industries, including life sciences, energy, telecommunications, entertainment, hotel and restaurant, trucking, construction, printing, healthcare, food services and financial services.

After serving as litigation counsel on behalf of numerous multiemployer and single employer employee benefit plans in ERISA matters in the 1980s and 1990s, Paul:

  • Has, for the past decade, devoted a substantial portion of his practice to the defense of employers, plan sponsors, fiduciaries, and financial institutions against claims brought under ERISA by benefit funds, plan beneficiaries, and the United States Department of Labor on a myriad of issues relating to breach of fiduciary duties, excessive plan expenses, benefit entitlement issues retiree health benefits, and functional fiduciary liability
  • Defends employers that have been assessed withdrawal liability under the Multiemployer Pension Plan Amendments Act of 1980 or have experienced increased liability due to the passage of the Pension Protection Act of 2006
  • Performs employee benefits due diligence for buyers or sellers in mergers and acquisitions transactions, filling a knowledge gap between labor and financial counsel, ensuring that buyers and sellers price-in or mitigate against ERISA violations and potentially millions of dollars in liabilities
  • Conducts comprehensive strategic reviews of clients’ current operations to avoid or mitigate against exposure to ERISA enforcement and risk of civil and criminal charges brought against company executives, principals, and trustees

Honors and Recognitions

  • Martindale-Hubbell®, "AV Preeminent® - Peer Rated for Highest Level of Professional Excellence" (1995-present)
  • Super Lawyers®, "Super Lawyer" (2006-2008, 2010, 2013-2019)

Professional Associations and Activities

  • American Society of Pension Professionals and Actuaries, Lecturer
  • New Jersey State Bar Association, Labor and Employment Section ERISA Coordinator (1980-1995)
  • New Jersey Supreme Court Ethics Committee, Member
  • New Jersey Institute of Continuing Legal Education, Lecturer
  • American Institute of the American Bar Association, Lecturer
  • United States Department of Labor, Lecturer on benefits law
  • Advised Congress on proposed benefits legislation