Employee Benefits and Compensation

Our Practice
We can help you develop effective solutions for any problem you may have in compensating or incentitivizing your executives. We routinely address issues arising under the Employee Retirement Income Security Act of 1974 (“ERISA”), the Internal Revenue Code, the Family and Medical Leave Act (“FMLA”), the Age Discrimination in Employment Act (“ADEA”), the Americans with Disabilities Act (“ADA”), the Securities Act of 1933 and the Securities Exchange Act of 1934.Our Employee Benefits and Compensation attorneys work with the following:

• Cash balance plans
• 401(k) plans
• Change of control agreements
• Creative use of limited liability companies in executive compensation
• Deferred compensation plans
• Defined benefit and defined contribution plans
• Employee stock ownership plans (ESOPs)
• Executive employment agreements
• Flexible compensation plans
• “Non-qualified” plans
• Phantom stock plans
• Supplemental executive retirement plans (SERPs)
• Stock and cash-related executive compensation programs
• Stock options
• Split-dollar insurance agreements
• Subsidiary equity programs
• Tracking share plans
• Welfare benefit plans.

Our Attorneys

• Our employee benefits and compensation practice is one of the largest in the Southwest with ten full-time benefits attorneys. In order to provide superior service to our diverse client base, a number of our attorneys focus on specific areas of our practice. Due to our size and focus, cost-effective, sophisticated solutions to even the most complex problems are often only a phone call away. We place a real emphasis on training and sharing our years of experience. All of our attorneys have access to our resource bank, participate in weekly update meetings and attend concentrated continuing legal education programs each year.
  
  Resource Bank
  In order to enable all of our attorneys to take advantage of the experience of the other attorneys in our group, we maintain an extensive bank of research and forms. This “resource bank” is available on every attorney’s computer desktop and contains research on hundreds of issues and countless forms.
  
  Weekly Updates
  We hold weekly update sessions in which all of our attorneys are briefed on the latest developments.
  
  New Attorney Training
  Each of our new attorneys participates in a rigorous training program during his or her first few years of practice. Topics covered include:
• Scope and coverage of ERISA
• Qualified plan concepts and drafting
• 401(k) plans – special issues
• Defined contribution plans
• Defined benefit plans
• Plan submissions
• QDROs and QMCSOs
• Fiduciary responsibility
• Section 404(c) compliance
• Participant loans
• Reporting and disclosure
• ERISA preemption
• COBRA
• Cafeteria plans
• Participant education
• Non-qualified investment plans
• Deferred compensation agreements and plans
• Option plans
• Employment agreements
• General contract drafting
• ADR provisions.
  

CLE Each of our attorneys is encouraged and expected to continue his or her professional development by attending continuing legal education programs. Some of the more recent programs attended, or spoken at, include the following:

Tom Hoecker

• ABA Section of Taxation 2009 May Meeting (May 2009)
• ABA Section of Taxation 2009 Midyear Meeting (January 2009)
• Impact of the Emergency Economic Stabilization Act on Executive Compensation and Benefit Plans (October 2008)
• ABA Section of Taxation and RPTE 2008 Joint Fall CLE Meeting (September 2008) 
• What 401(k) Plan Fiduciaries Must Tell Participants about Their Investment Options: New DOL Guidance (September 2008) 
• Planning to Comply -- Developing an Effective Plan Governance Program -- 2008 Western Benefits Conference Annual Meeting (July 2008) (Speaker) 
• Managing Fiduciary Risk -- A Practical Guide for 401(k) Plan Fiduciaries -- ALI-ABA 2008 Fiduciary Video (June 2008) (Speaker) 
• ABA Section of Taxation 2008 May Meeting (May 2008) 
• The Supreme Court’s LaRue Decision: What’s the Next Generation of 401(k) Litigation? (April, 2008) 
• Proposed Hybrid Plan Regulations: What Does it Mean for Plan Sponsors? -- ABA Joint Committee on Employee Benefits (February 2008) 
• New DOL Service Provider Fee Disclosure Rules: You Must Ask; They Must Tell -- ABA Joint Committee on Employee Benefits (February 2008) 
• ABA Section of Taxation 2008 Midyear Meeting (January 2008) 

Marvin “Bucky” Swift, Jr.

• "Federal Securities Law for Employee Benefits Lawyers" - ABA JCEB (February 2009)
• "New Return Preparer Penalty Rules" - Snell & Wilmer (February 2009)
• "Sec 409A Compliance & Corrections: Ask the Experts" - ALI-ABA (October 2008)
• "The Impact of the New 409A Deferred Compensation Rules on Deferred Compensation Arrangements" - Speaker, Snell & Wilmer (October 2008)
• "The Impact of the New 409A Deferred Compensation Rules on Deferred Compensation Rules on Deferred Compensation Arrangements" - Speaker, Western Pension & Benefits Conference (February 2008)  

Nancy Campbell

• "HDHPs, HSAs, HRAs, and Health FSAs: How to Design a Consumer Driven Health Care Program"?" - Speaker, Western Pension & Benefits Conference – Phoenix Chapter (May 2009).
• "Domestic Partner and Same-Sex Spouse Benefits – What Should Employers Do?" - Speaker, Western Pension & Benefits Conference - Salt Lake City Chapter (March 2009).
• "Economic Stimulus and Children's Health Acts Require Immediate Action for Health Plans" ABA JCEB (March 2009).
• "Federal Securities Law for Employee Benefits Lawyers" ABA JCEB (February 2009).
• "COBRA Changes Under ARRA and Other Health Reform Legislation" Buck Consultants (February 2009).
• "What Employee Benefits Lawyers Need to Know about GINA/Michelle’s Law/ADA Changes" ABA JCEB (December 2008)
• "Domestic Partner and Same-Sex Spouse Benefits – What Should Employers Do?" - Speaker, Western Pension & Benefits Conference –Phoenix Chapter (December 2008)
• “Health and Welfare Update” – Speaker, WEB Network (October 2008)
• "Health Plan Design and Compliance Issues" - ABA Section of Taxation (September 2008).
• "Employee Benefits Welfare Benefits Design, Funding and Regulation Update" - ABA Section of Taxation (September 2008)
• "Employee Benefits Defined Contribution Plans/Electronic Plan Administration Update" - ABA Section of Taxation (September 2008)
• "Domestic Partner and Same-Sex Spouse Benefits – What Should Employers Do?" - Speaker, Western Pension & Benefits Conference Annual Conference (July 2008).
• “Proposed Hybrid Plan Regulations: What Does it Mean for Plan Sponsors" - ABA JCEB (February 2008)
• "New DOL Service Provider Fee Disclosure Rules: You Must Ask: They Must Tell" - ABA JCEB (February 2008)
• "Employee Benefits Welfare Benefits Design, Funding and Regulation Update" - ABA Section of Taxation (January 2008)
• "Employee Benefits Defined Contribution Plans/Electronic Plan Administration Update" - ABA Section of Taxation (January 2008)
• "Employee Benefits Distributions Update" - ABA Section of Taxation (January 2008)
• "Cash Balance Plan Developments" - ABA Section of Taxation (January 2008)
• "Everyday Ethics:  A Practical Guide for Employee Benefits Counsel" - ABA Section of Taxation (January 2008)
• "Hot Employee Benefits Topics" - ABA Section of Taxation (January 2008)
• "Changes on the Horizon for Cafeteria Plans" - ABA Section of Taxation (January 2008)
• "Blurring the Lines - Phasing In and Out of Employment" - ABA Section of Taxation (January 2008)
• "Avoiding and Recovering 409A Fumbles" - ABA Section of Taxation (January 2008)

 Denise Atwood

• "Economic Stimulus and Children's Health Acts Require Immediate Action for Health Plans" ABA JCEB (March 2009).
• “How to Ensure That Your Group Health Plans are HIPAA Compliant,” Speaker, Lovitt & Touche (February 2009)
• "Federal Securities Law for Employee Benefits Lawyers" ABA JCEB (February 2009).
• "Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues" ALI-ABA (February 2009).
• "Section 403(b) Compliance Countdown" ABA JCEB (November 2008).
• "Is the San Francisco Health Care Security Ordinance a Roadmap for States to Avoid ERISA Preemption?" ABA JCEB (November 2008).
• "Updated EPCRS and Plan Interim Amendments: New Rules and Coordination Issues" ABA JCEB (October 2008).
• “2008 Health Care Summit on Wellness,” Speaker on “Understanding the Legal Aspects of a Wellness Program,” Arizona Chamber of Commerce & Industry (October 2008)
• “Wellness Wave Seminar,” Speaker on “Understanding the Legal Aspects of a Wellness Program,” CIGNA, Willis, Snell & Wilmer L.L.P. (September 2008)
• "Benefit Disputes after MetLife v. Glenn: What’s the Standard of Review?" - ABA JCEB (July 2008)
• “Health Insurance Boot Camp,” Speaker on “HIPAA Privacy and Security,” Lorman Education Services (July 2008)
• "The New Genetic Information Non-Discrimination Act and its Impact on the Workplace" - ABA (June 2008)
• "You May Be a Tax Return Preparer and Not Know It: The Latest on the New Return Preparer Standards and Proposed Regulations" - ABA Section of Taxation (April 2008)
• "Retiree Medical Benefits After Erie County: HIPAA, ADEA, Medicare Coordination and ERISA Compliance Issues" - ABA JCEB (April 2008)
• “The Supreme Court’s LaRue Decision: What’s the Next Generation of 401(k) Litigation?” - ABA JCEB (April 2008)
• “State Health Benefit Requirements – What’s a Multi-State Employer to Do?” - ABA JCEB (March 2008)
• "New DOL Service Provider Fee Disclosure Rules: You Must Ask: They Must Tell" - ABA JCEB (February 2008)
• "Experts’ Guide to Employee Benefits Research" - ABA JCEB (January 2008)

Anne M. Meyer

• "ABA Section of Taxation 2009 May Meeting" - ABA Section of Taxation (May 2009)
• "Federal Securities Law for Employee Benefits Lawyer" - ABA JCEB (February 2009)
• "ABA Section of Taxation 2009 Midyear Meeting" - ABA Section of Taxation (January 2009)
• "Sec 409A Compliance and Corrections: Ask the Experts" - ABA JCEB (October 2008)
• "Updated EPCRS and Plan Interim Amendments: New Rules and Coordination Issues" - ABA JCEB (October 2008)
• "ABA Section of Taxation 2008 May Meeting" - ABA Section of Taxation (May 2008)
• "Annual Spring Employee Benefits Law & Practice Update" - ALI-ABA (May 2008)
• "You May Be A Tax Return Preparer and Not Know It: The Latest on the New Return Preparer Standards and Proposed Regulations" - ABA Section of Taxation (April 2008)
• "Tips for Avoiding Section 409A Pitfalls in Employment & Severance Agreements" - Speaker, Snell & Wilmer (March 2008)
• "Proposed Hybrid Plan Regulations: What Does It Mean for Plan Sponsors?" - ABA JCEB (February 2008)
• "Section 409A Compliance & Proxy Statements" - ALI-ABA (February 2008)
• "Experts' Guide to Employee Benefits Research" - ABA JCEB (January 2008)
• "ABA Section of Taxation 2008 Midyear Meeting - Everyday Ethics: A Practical Guide for Employee Benefits Counsel" - Speaker, ABA Section of Taxation (January 2008)

Sara Van Houten

• "ABA Section of Taxation 2009 May Meeting" - ABA Section of Taxation (May 2009)
• “Federal Securities Law for Employee Benefits Lawyers” - ABA JCEB (February 2009)
• “What 401(k) Plan Fiduciaries Must Tell Participants About Their Investment Options: New DOL Guidance” – ABA JCEB (September 2008)
• “Benefit Disputes after MetLife v. Glenn: What’s the Standard of Review?” – ABA JCEB (July 2008)
• “ABA Section of Taxation 2008 May Meeting” – ABA Section of Taxation (May 2008)
• “You May Be a Tax Return Preparer and Not Know It: The Latest on the New Return Preparer Standards and Proposed Regulations” – ABA Section of Taxation (April 2008)
• “The Proxies Are In: A First Look at the Results of the SEC’s New Rules” - Practising Law Institute (April 2008)
• “The Supreme Court’s LaRue Decision: What’s the Next Generation of 401(k) Litigation?” – ABA (April 2008)
• "Section 409A Compliance & Proxy Statements" - ALI-ABA (February 2008)
• "Experts Guide to Employee Benefits Research" - ABA Joint Committee on Employee Benefits (January 2008)
• "ABA Section of Taxation 2008 Midyear Meeting" - ABA Section of Taxation (January 2008)

Megan Thiel

• “Federal Securities Law for Employee Benefits Lawyers” - ABA JCEB (February 2009)
• “Section 409A(a) Proposed Income Inclusion Regulations: Revealing the Real Sting of 409A” – BNA (January 2009)
• “Annual Spring Employee Benefits Law and Practice Update” – ALI-ABA (May 2008)
• “You May Be a Tax Return Preparer and Not Know It: The Latest on the New Return Preparer Standards and Proposed Regulations” – ABA Section of Taxation (April 2008)
• “IRS Guidance and Transition Relief on 162(m): The Other Shoe Drops” - Practising Law Institute (March 2008)
• "Section 409A Compliance & Proxy Statements" - ALI-ABA (February 2008)
• "Experts Guide to Employee Benefits Research" - ABA Joint Committee on Employee Benefits (January 2008)

Amanda Hines

• "Economic Stimulus and Children's Health Acts Require Immediate Action for Health Plans" - ABA-JCEB (March 2009)
• “Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues” ALI-ABA (February 2009)
• “Federal Securities Law for Employee Benefits Lawyers” - ABA JCEB (February 2009)
• “Section 409A Compliance and Corrections: Ask the Experts” – ALI-ABA (October 2008)
• “Updated EPCRS and Plan Interim Amendments: New Rules and Coordination Issues” – ABA JCEB (October 2008)
• “What 401(k) Plan Fiduciaries Must Tell Participants About Their Investment Options: New DOL Guidance” – ABA JCEB (September 2008)
• “ERISA Basics” – ABA JCEB (June 2008)
• “You May Be a Tax Return Preparer and Not Know It: The Latest on the New Return Preparer Standards and Proposed Regulations” – ABA Section of Taxation (April 2008)
• “Retiree Medical Benefits After Erie County: HIPAA, ADEA, Medicare Coordination and ERISA Compliance Issues” – ABA (April 2008)
• “The Supreme Court’s LaRue Decision: What’s the Next Generation of 401(k) Litigation?” – ABA (April 2008)
• “State Health Benefit Requirements – What’s a Multi-State Employer to Do?” – ABA JCEB (March 2008)
• “Employee Benefit Considerations in Domestic Relations Matters: QDROs and QMSCOs” – ABA JCEB (February 2008)
• "Section 409A Compliance & Proxy Statements" - ALI-ABA (February 2008)
• "Employee Benefit Considerations in Domestic Relations Matters: QDROs and QMSCOs" - ABA Joint Committee on Employee Benefits (February 2008)
• “Experts’ Guide to Employee Benefits Research” – ABA Joint Committee on Employee Benefits (January 2008)

Greg Gautam

• "Course on Professionalism" State Bar of Arizona (May 2009)
• "Federal Securities Law for Employee Benefits Lawyers" ABA JCEB (February 2009).
• "Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues" ALI-ABA (February 2009).
• "Section 409A Proposed Income Inclusion Regulations: Revealing the Real Sting of 409A - BNA" (January 2009).
• "Is the San Francisco Health Care Security Ordinance a Roadmap for States to Avoid ERISA Preemption?" ABA JCEB (November 2008).
• "Updated EPCRS and Plan Interim Amendments: New Rules and Coordination Issues" ABA JCEB (October 2008).
  

Eva Kerr

• Economic Stimulus and Children’s Health Acts Require Immediate Action for Health Plans -- ABA JCEB (March 2009).
• Federal Securities Law for Employee Benefits Lawyers -- ABA JCEB (February 2009). 
• Section 409A Proposed Income Inclusion Regulations: Revealing the Real Sting of 409A -- BNA (January 2009). 
• Federal Securities Law for Employee Benefits Lawyers -- ABA JCEB (February 2009). 
• Is the San Francisco Health Care Security Ordinance a Roadmap for States to Avoid ERISA Preemption? -- ABA JCEB (November 2008).
• Section 403(b) Compliance Countdown -- ABA JCEB (November 2008).
• Updated EPCRS and Plan Interim Amendments: New Rules and Coordination Issues -- ABA JCEB (October 2008).
  

Our Clients
Our clients range from national and international corporations with thousands of employees to incorporated professionals and small businesses.

Our Experience
We have addressed nearly every issue that an employer will face in designing and administering its benefits and compensation programs. Our well-trained younger attorneys are able to address most of the problems an employer will face in a very cost-effective manner. Our more experienced attorneys are available to address the most complicated and sophisticated issues. Snell & Wilmer’s capabilities in the Business and Finance, Litigation, and Labor and Employment areas also set us apart from most other benefits and compensation practitioners. By teaming with our talented attorneys in these related areas, we can effectively address a wide range of issues that may confront our clients.

Representative Projects/Transactions
The following is a list of projects handled by Employee Benefits and Compensation attorneys:

• Advice and counsel in developing company employee benefit plans and policies, implementing and updating employee benefit plans and obtaining favorable government rulings, determination letters, opinion letters, exemptions, etc., with respect to such plans
• Counsel on correcting qualified plan defects through the Employee Plans Compliance Resolution System
• Counsel on benefits issues in corporate transactions
• Counsel on welfare plan issues including COBRA continuation coverage, retiree medical issues and deduction rules applicable to contributions to welfare benefit funds
• Counsel to financial institutions as trustee for benefit and pension plans
• Counsel on developing a strategy for compensating executives and drafting various executive compensation arrangements, such as non-qualified deferred compensation plans, change of control agreements, equity incentive plans, and cash bonus arrangements
• Counsel publicly-held clients on establishing executive compensation plans that are exempt from the $1 million limitation under Code Section 162(m)
• Counsel corporations on developing broad-based employee stock option and stock purchase programs, including coordinating non-U.S. registration for foreign employees.

Internal Revenue Service
Social Security Administration
U.S. Department of Labor