Pamela J. Fielding

Special Counsel Buffalo
Pamela Fielding

With over 35 years of experience as an employee benefits attorney, Pam is primarily focused on finding practical solutions for clients arising out of the complex technical rules applicable to employee benefit plans and programs under ERISA, the Internal Revenue Code and New York State Insurance Law.

Pam represents clients in mergers and acquisitions, including due diligence review of existing benefit plans and programs, negotiation of the employee benefits provisions of sale/purchase agreements and planning for post-transaction operation or integration of the plans.

She counsels clients on the design, administration, operation, compliance and reporting requirements applicable to 401(k), profit sharing, 403(b) and health and welfare plans. She assists clients in obtaining rulings from the Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) and in obtaining favorable outcomes on audits of employee benefit plans by these agencies.


Education & Admissions

  • State University of New York at Buffalo Law School, J.D., 1986
  • State University of New York at Buffalo, B.A., cum laude, 1983
Admitted to Practice
  • New York


Representative Matters
  • Assisted Canadian media client with the operation and integration of its employee benefit plans following a $415 million sale to a New York publishing company.
  • Obtained favorable results for clients under DOL audits of the clients’ self-insured group health plans.
  • Obtained a favorable result for a client under DOL audit for breach of fiduciary duty related to the company’s employee stock ownership plan (ESOP).
  • Obtained favorable results for clients under IRS audits of the clients’ qualified retirement plans.
  • Provided employee benefits due diligence training to human resources and counsel’s office for a global food company.

Activities & Professional Associations

Professional Associations

  • American Bar Association
  • Bar Association of Erie County