Steven M. Rehaut

Steven M. Rehaut

Voice: (323) 938-3000 x390
Fax: (323) 937-9139
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Steve Rehaut is a 1985 graduate of the U.C. Davis/King School of Law. After serving as a law clerk to a federal district court judge for one year, Steve began practicing law in 1986 with Gilbert & Sackman, A Law Corporation, where he has remained. Steve is a partner and shareholder with the firm.

Mr. Rehaut’s practice focuses on providing legal representation to boards of trustees representing labor and management on Taft-Hartley multiemployer defined benefit pension, defined contribution pension, and health and welfare plans.

Over the years Mr. Rehaut has worked extensively as lead or co-lead counsel with, among others, the Sheet Metal Workers’ Health and Pension Plans of Southern California, Arizona and Nevada; the Inland Refrigeration and Air Conditioning Retirement and Health Funds; the Los Angeles Machinist (Health) Benefit Trust, and the IBEW Local No. 952-Ventura Division of Los Angeles County Chapter NECA Pension Trust Fund.

Mr. Rehaut advises clients on all aspects of plan design and administration, which include working with trustees on benefit issues and keeping plans in compliance with ever-expanding federal law and regulations. This includes keeping health plans compliant with HIPAA, COBRA, the HITECH Act, the Patient Protection and Affordable Care Act (ACA), federal regulations, and agency guidance.

Mr. Rehaut also assists pension plans with compliance with the Pension Protection Act (PPA), ERISA, and federal tax law and regulations. Steve also has considerable experience litigating pesky benefit issues, fiduciary issues, and collection matters of all size and stripe.

Mr. Rehaut has extensive expertise and experience representing plans and assisting trustees with plan documents, SPDs, service provider agreements, withdrawal liability claims, PPA rehabilitation plans, government reporting, benefit claims and appeals, plan terminations, plan mergers, pension plan determinations, government regulations, and DOL and IRS audits and investigations.


  • University of California, Davis (J.D., 1985) (editor, U.C. Davis Law Review)
  • University of California, Los Angeles (B.A., 1982)
  • University of Illinois, Champaign-Urbana (1978-79)


  • California State Bar; California State Bar Labor and Employment Section
  • Los Angeles County Bar Association Labor and Employment Section
  • National Lawyers Guild, Los Angeles chapter.


  • “California’s SEERA vs. The Civil Service System: Making State Employee Collective Bargaining Work”, 18 U.C. Davis L. Rev. 829 (1985).