|Areas of Practice:
• ERISA Benefits
• Executive Compensation
• Transactional work, including benefits issues in mergers and acquisitions, and defined benefit and defined contribution plan mergers, spinoffs, and terminations.
• Negotiating and drafting contracts and agreements, including master trust, asset custody, and investment management agreements.
• Planning and drafting nonqualified deferred compensation plans and arrangements and working with the intricacies of the deferred compensation rules under Section 409A of the Internal Revenue Code.
• Representing fiduciaries and plan sponsors with respect to benefit claims and ERISA litigation.
• Representing fiduciaries and plan sponsors before the Internal Revenue
Service ("IRS"), U.S. Department of Labor ("DOL"), and Pension
Benefit Guaranty Corporation, and correcting plan problems under the IRS' and
DOL's correction programs.
• Counseling the fiduciaries and administrators of governmental plans, and providing advice to tax-exempt employers with respect to employee benefits and executive compensation.
• Designing and drafting customized tax-qualified plan documents for defined benefit and defined contribution plans and funded welfare benefit plans, including VEBAs.
• Hawaii Chapter of the Western Pension Benefits Conference
Awards and Recognition:
• College of William and Mary's Faculty Award for Exceptional Achievement
• Listed in The Best Lawyers in America (2008)
• College of William and Mary (J.D. 1987)
• University of California, Santa Cruz (B.A. with honors 1983)