At Stinson, Samuel Butler works with employers to start, amend, and terminate qualified retirement plans, including defined benefit plans, employee stock ownership plans (ESOP), and 401(k) plans; advises clients on all aspects of nonqualified deferred compensation and compliance with Internal Revenue Code § 409A and equity compensation arrangements.
Sam frequently counsels employers on their obligations under various laws, such as ERISA, HIPAA, COBRA, and the Affordable Care Act, with respect to employer sponsored health and welfare plans, wellness programs, and cafeteria plans.
EXPERIENCE
He has helped both group health plans and business associates draft and negotiate business associate agreements.
Clients with complex organization structures rely on Sam to help determine which of their trades or businesses are members of controlled groups or affiliated services groups under Internal Revenue Code § 414.
He performs benefits and executive compensation due diligence for both buyers and sellers in high dollar value transactions. He also negotiates the terms of benefits provisions in purchase and merger agreements.
Sam represents clients in Internal Revenue Service (IRS) and Department of Labor (DOL) examinations and has successfully resolved numerous compliance issues through correction programs offered by both the IRS and the DOL.
He has also appealed employer shared responsibility payment assessments by the IRS and provided guidance on all aspects of reporting under the ACA.
In addition to advising employers, Sam helps financial institutions serving as custodians of IRAs and HSAs comply with their legal obligations, with a particular focus on fiduciary duties and prohibited transactions.