Developed wealth transfer plans for many business owners and other individuals with an emphasis on tax, succession and philanthropic issues
Guided families through the estate and trust administration process and resolved conflicts
Counseled institutional fiduciaries on a wide variety of estate and trust matters
Drafted and reviewed for ERISA and tax compliance scores of retirement plans, including main plan documents, summary plan descriptions, adopting resolutions, trusts, QDROs, administrative policies and forms, annual reporting and disclosure issues, and 404(c) participant-directed investing and other fiduciary matters including 401(k), profit sharing, 403(b), 457, defined benefit and ESOP plans
Assisted numerous for-profit and non-profit organizations with executive deferred compensation matters, including SERPs, stock options and appreciation rights, phantom stock, ineligible 457(f) plans, and split dollar life insurance as well as funding mechanisms such as Rabbi trusts and avoiding penalties under the 409A rules
Designed, implemented and updated all types of welfare and fringe benefit plans, including Section 125 cafeteria/flexible spending plans, insured and self-insured health plans, short- and long-term disability plans, life insurance benefits, tuition assistance plans, dependent care benefits and employee assistance programs
Developed COBRA and HIPAA compliance forms and procedures for many insured and self-funded health plans
Counseled clients regarding remedial strategies for non-compliant benefit plans, including use of the EPCRS, DFVC and VFC programs
Prepared organizational documents and obtained tax-exempt status determination letters for 501(c)(3) and other non-profit entities and advised them regarding ongoing concerns such as directors’ duties and liabilities, annual reporting and UBIT issues
Worked with large and small employers across a range of industries - specifically including health care, education, agriculture and hospitality -to analyze their obligations and implement compliance solutions under the Affordable Care Act's 4980H "play or pay" and other mandates
Appointments & Other Experience
Assistant Commissioner of Accounts for the Rockingham County Circuit Court, 2013-Present
Law Clerk to the Honorable H. Emory Widener, Jr., US Court of Appeals for the Fourth Circuit, 1996-1997