Cases
Representative Matters: Qualified Retirement Plans Advise hundreds of employers in the tax treatment
fiduciary obligations relating to the design, investment,
maintenance of plans, including profit sharing, 401(k), money purchase, defined benefit, target benefit, age-weighted, cash balance, ESOPs,
other plans.
Executive Compensation Advise public
private corporations in nonqualified deferred compensation plans
executive compensation, including SERPs stock options, stock appreciation rights, phantom stock, rabbi trusts, golden parachutes,
excess benefit plans.
Employee Stock Ownership Plans H
le leveraged employee stock ownership plan transactions for public corporations from acquisition of stock to disposition of stock upon takeover. Structure succession of closely held corporations through tax-deferred sale of stock to ESOPs.
Collectively Bargained Pension & Welfare Trust Funds Advise jointly administered Taft Hartley welfare
pension funds, including qualified 401(k), pension,
VEBA plans, on all facets of tax, fiduciary,
ERISA law compliance.
Prototype Plan Sponsors Represented financial institution in obtaining favorable closing agreement with IRS for failure to timely adopt
amend prototype retirement plan
IRA documents on behalf of customers.
Exempt Organizations Advise tax-exempt health care organizations
other charitable entities in compliance with special deferred compensation requirements such as Sections 457
403(b).
Funding Waiver Obtained $30 million pension plan funding waiver from IRS relating to employer's financial distress. Structure hundreds of plan terminations
obtain IRS
Pension Benefit Guaranty Corporation (PBGC) approvals.
Window Benefit Program Advised public corporation in structure
implementation of early retirement window benefit program, including treatment of age discrimination issues.
Postretirement Medical Plan Advise employers on postretirement medical benefits, cost containment methods,
funding methods for purposes of FAS 106. Draft VEBA
nonqualified plans providing postretirement medical benefits.
Prior Employment
Internal Revenue Service, Office of Chief Counsel, Attorney-Advisor, Employee Plans
Exempt Organizations Division
