Practice Areas
Mr. Hart has a broad-based employee benefits practice, and advises employers of all sizes 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.