Our experienced ERISA and tax attorneys:

  • design and implement tax-qualified 401(a), 401(k), 403(b), cafeteria, and health and welfare benefit plans
  • design compliance programs for company executives who serve as plan fiduciaries
  • support plan sponsors during government audits
  • develop creative equity, performance and 409A deferred compensation programs for senior executives, using “rabbi” and “secular” trusts when appropriate
  • assist senior executives in coordinating their estate plans with all of their compensation and benefits considerations
  • develop insider-trading policies precisely keyed to equity arrangements and corporate goals
  • file for and obtain IRS relief under  Employer Plan Compliance Resolution System (EPCRS) procedures
  • provide tax compliance opinions for plans
  • address and defend benefit claims 
  • assist clients and third-party administrators with plan design and amendment questions
  • advise clients concerning plan amendments and terminations
Results

Our strong track
record of success.

  • Represented an exempt organization in making IRS EPCRS filings to obtain IRS retroactive relief for various plan failures with an anonymous filing.
  • Advised a U.S. subsidiary of a European parent company on taxpayer self-correction of tax-qualified plan operating failures, with tax opinion letter for various plan qualification questions.
  • Secured cash payouts for a group of executives when their employer company was sold by successfully avoiding a significant golden parachute federal excise tax.
  • Resolved complex federal tax compliance issues arising in a business acquisition under §409A and the alternative loan or economic benefit regimes income tax rules involving split dollar life insurance agreements between a corporate employer and executive.
  • Resolved a “deemed modification” of stock options prior to closing a corporate acquisition where multiple classes of equity were modified but the options were deemed modified under §409A, which caused §409A option non-compliance. 
  • Resolved prohibited transaction issues facing a tax-qualified, private employer pension plan in connection with private equity investments.
  • Addressed offshore investor use of Blocker Corporations for pension plan investments to avoid unrelated taxable business income issues.
  • Obtained §457(b) plan qualification relief from the IRS for a §501(c)(3) organization’s plan with payment of a negotiated sanction fee to the IRS.
RESOURCES

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Firm Announcements

November 21, 2019

Davis Malm Adds New Associate to Business Litigation and Employment Practices

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Publications

November 18, 2019

Mass. Cannabis Industry Welcomes Feds’ Regulatory Probe

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Alerts

October 30, 2019

Recent Changes to Massachusetts Cannabis Regulations

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Publications

October 24, 2019

What are the Business Regulations for Cannabis in Massachusetts?

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Publications

October 17, 2019

Andrew Myers Serves on Table of Experts for Boston Business Journal’s “The Business of Cannabis”

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Firm Announcements

October 10, 2019

Davis Malm Adds Accomplished Tax Attorney Phil Olsen to Business Practice

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Firm Announcements

August 20, 2019

Davis Malm Submits Comments to Cannabis Control Commission Regarding Proposed Revisions to Cannabis Regulations

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Alerts

August 8, 2019

Massachusetts Cannabis Control Commission Proposes Revisions to Cannabis Regulations

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Publications

August 7, 2019

Ex-client accuses Bowditch & Dewey of $20M gaffe

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