• Advises and assists public and private companies with the structuring, documentation and administration of various stock, stock-based, performance and cash incentive plans.
• Prepares documentation of time and performance based awards, including options, Suspicious Activity Reports (SARs), PARs/PSUs, Restricted Stock Units (RSUs), and restricted stock, as well as bonus grants and other cash-based awards.
• Prepares employment and severance agreements for public and private company executives.
• Advises with respect to compliance with Code Sections 409A, 162(m), and 280G.
• Provides design, operational and regulatory guidance to public, private and governmental employers in the areas of qualified retirement plans, health and welfare benefits, and incentive and deferred compensation plans.
• Assists employers maintaining health and welfare benefit plans (including cafeteria plans, health reimbursement accounts, health savings accounts, and medical flexible spending accounts) with compliance with the Affordable Care Act (ACA), Employee Retirement Income Security Act (ERISA), Consolidated Omnibus Budget Reconciliation Act (COBRA), Health Insurance Portability and Accountability Act (HIPAA) and the Internal Revenue Code (IRS).
• Advises employers and health coverage providers on a wide range of coverage and employer mandate issues under the ACA, including assisting employers with Form 1095-C reporting obligations.
• Prepares applications to obtain IRS approval of voluntary error corrections.
• Advises on the design, documentation, and corporate transaction for employee stock ownership plans (ESOPs).

PUBLICATIONS

• Retirement Plan Update: New DOL Disclosures and Updated IRS Notices
  Sherman & Howard Tax Advisory | September 4, 2020
• IRS Clarifies CARES Act Provisions for Retirement Plan Coronavirus-Related Distributions, Participant Loan Enhancements and Required Minimum Distributions
  Sherman & Howard Employee Benefits Advisory | June 25, 2020
• DOL Issues Final Regulation on Electronic Delivery for Retirement Plan Disclosures
  Sherman & Howard Employee Benefits Advisory | May 26, 2020
• Another Week, Another Flurry of COVID-19-Related Employee Benefits Guidance
  Sherman & Howard Employee Benefits Advisory | May 19, 2020
• Department of Labor and Department of Treasury Release COVID-19 ERISA and COBRA Deadline Extensions
  Sherman & Howard Employee Benefits Advisory | May 4, 2020
• CARES Act and Other COVID-19 Updates for Health and Welfare Plans
  Sherman & Howard Employee Benefits Advisory | April 6, 2020
• CARES Act – Impact on Retirement Plans
  Sherman & Howard Employee Benefits Advisory | March 27, 2020
• Retirement Plans and COVID-19 Considerations
  Sherman & Howard Employee Benefits Advisory | March 18, 2020
• New Qualified Plan Guidance Is Designed to Facilitate Lifetime Income Payment Options
  116 J. TAX’N 286 | 2012
• Canada’s Access to Medicines Regime: Lessons for Compulsory Licensing Schemes under the WTO Doha Declaration
  49 VA. J. INT’L L. 1063 | 2009

PRESENTATIONS

• Health and Welfare Plan Update
  Annual Colorado Labor & Employment Law Conference | May 2019
• Health and Welfare Plan Update
  Annual Colorado Labor & Employment Law Conference | May 2018
• Health and Welfare Plan Update for Employers
  Annual Arizona Labor & Employment Law Conference | April 2017
• ACA Dos And Don’ts For Employers In 2016
  Annual Colorado Labor & Employment Law Conference Agenda | May 2016
• ACA Update
  Annual Colorado Labor & Employment Conference | April 2015

• Board Member, Rocky Mountain Employee Ownership Center