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Experience
Counsels employers on design, compliance and operation of qualified retirement plans, nonqualified deferred compensation plans, welfare plans, stock based compensation plans, and all aspects of employee benefits law.
Counsels employers on benefits issues in acquisitions.
Experience with pension and welfare benefits litigation, fiduciary litigation, and multi-employer trust funds.
Represents major regional waste disposal company regarding compliance, documentation, and operation for 401(k) retirement plan, self-funded health plan, and cafeteria/spending plans.
Prepared self-directed investment policies and procedures for medical specialty group 401(k) plan and advised group regarding limitation of fiduciary responsibility for investments and compliance with ERISA section 404(c).
Prepared investment advisory agreements for 401(k) plans and other retirement plans.
Negotiated and documented transfer of defined benefit plan assets and liabilities in connection with sale of manufacturing plant.
Successfully obtained IRS approval under Voluntary Correction Programs for
Retroactive amendment of qualified retirement plans that were not timely amended for changes in the tax laws;
Retroactive amendment of qualified retirement plans to correct errors in drafting plan documents; and
Correction of operational errors in qualified retirement plans, including failure to vest participants in accordance with terms of plan and permitting employees to participate earlier than provided under plan terms.
Represents and counsels Native American tribes on applicability of and compliance with ERISA and tax code rules for employee benefit plans.
MEMBERSHIPS
National Institute of Pension Administrators, Member
Western Pension & Benefits Conference, Sacramento Chapter, Past President
American Society of Pension Professionals and Actuaries, Government Affairs/IRS Subcommittee, Chair
EDUCATION
Georgetown University (J.D., 1987)
Colorado State University (B.A., 1984)
PUBLICATIONS
ASPPA ASAP, Treasury Issues Final Regulations For Required Minimum Distributions, June 21, 2004, Author
Journal of Pension Benefits, Native American Tribal Retirement Plans: What Rules Apply? Spring 2004, Author
The ASPA Journal, Neither A Plan Lender Nor A Participant Borrower Be? May-June 2003, Author
The ASPA Journal, Tinker, Tailor, Soldier, Sailor ... Employee? March-April 2003, Author
ASPPA ASAP, IRS Postpones Deadline For Amending Defined Benefit Plans To Comply With Required Minimum Distribution Rules And Provides Transitional Relief, December 31, 2002, Author
The Successful Accountant, The Romance Is Back For Defined Benefit Plans, Spring 2000, Author
PRESENTATIONS
Downey Brand LLP, A Human Resources Tool Box for Managers and Supervisors, 2007, Presenter
ASPPA National Webcast, Final Code §409A Regulations," 2007, Co-Presenter
NIPA 401 (k) Workshop, 2006, Co-Presenter.
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