Mr. Hart has a broad-based employee benefits practice, and advises employers of all sizes in and in a variety of industries with respect to qualified and nonqualified retirement plans, equity-based compensation plans, and welfare benefit plans. His experience includes the following areas:
- Tax-qualified retirement plan compliance matters for 401(k) and other defined contribution plans and defined benefit pension plans
- Executive compensation
- Employee benefits aspects of mergers and acquisitions
- ESOP transactions
- ERISA fiduciary duty training and compliance
- Multiemployer pension plan withdrawal liability
- Engagement of retirement plan third party administrators and other service providers
- Income and payroll (FICA/FUTA) tax withholding
- ERISA enforcement matters (internal benefit claims and appeals and ERISA claims for benefits and breach of fiduciary duty litigation)
- Federal regulatory investigations (IRS, DOL, PBGC)
Mr. Hart also provides federal income tax compliance advice to financial institutions with respect to individual tax-favored savings accounts, such as individual retirement accounts, Coverdell education savings accounts, health savings accounts and Archer medical savings accounts.
