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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Publications

July 8, 2020

Phil Olsen Serves as Contributing Author for 2019-2020 ABA Sales & Use Tax Deskbook

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Speaking Engagements

June 12, 2020

Annual Massachusetts Tax Update

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Alerts

May 19, 2020

Massachusetts Businesses Get the Green Light to Open

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Publications

May 13, 2020

What Financial Advisors Need to Know About Tax Relief Provisions Under the CARES Act

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Publications

May 12, 2020

How Small Businesses Can Navigate Paid Sick Time and Leave Amid COVID-19

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Publications

May 12, 2020

Massachusetts: Current Issues in the Legal Cannabis Industry

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Publications

April 24, 2020

Mass. Ruling Clarifies Land Use Regs For Cannabis

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Publications

April 17, 2020

Terms make PPP loan program ‘no brainer’ for firms, experts say

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Alerts

April 6, 2020

Tax Relief Provisions Under the CARES Act

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