Marc understands the intricacies of his clients’ day-to-day operations and knows how to guide them through today’s complex regulatory hurdles. Marc regularly advises and assists his clients by:

  • Drafting and amending plan documents and advising clients with respect to technical, operational, and compliance issues arising in connection with tax-qualified retirement, cafeteria, and welfare plans;
  • Assisting clients in complying with ERISA reporting and disclosure requirements;
  • Preparing and submitting applications to the IRS for determination of qualified plan status;
  • Advising clients with respect to correction of various operational errors under the IRS’s Employee Plan Compliance Resolution System (EPCRS) and preparing related submissions; 
  • Representing employers, trustees, and selling shareholders in connection with matters related to employee stock ownership plans, including sale and redemption transactions, repurchase obligations, loans, financing, and prohibited transactions;
  • Counseling clients on a broad range of executive compensation issues including severance agreements, equity arrangements, nonqualified deferred compensation plans, SERPs, excess benefit plans, 457 plans, split-dollar agreements, 409A compliance, rabbi trusts, and various informal financing vehicles; and
  • Assisting clients with respect to employee benefit issues arising in the context of corporate transactions.
Representative Experience
  • General Experience
    • Deferred Compensation, Section 409A
      Restatement of numerous deferred compensation plans and documentation of new arrangements for both publicly-traded and private companies. 

      Advice to numerous employers regarding the changes that can be made to various arrangements subject to Section 409A regarding both the design and administration of such arrangements, with special emphasis on the changes that can, and cannot, be made without violating Section 409A. 

      Advise clients on relief available for correction of certain operational failures under Notice 2008-113.

      Equity Compensation Plans
      Design and drafting of omnibus equity compensation plans for public and private employers. 

      Analysis of Code Section 280G (Golden Parachute) issues in transactions. 

      Advice on Code Section 162(m) issues in the design and restatement of plans.

      HIPAA Privacy & Security
      Representation of employers of all sizes with data breach notification compliance as applicable to self-funded group health plans. 

      Work and advice for business associates of health plans and health care providers with respect to documentary compliance. 

      Assist covered entities and business associates of all sizes with implementation of policies and procedures.