
Greta E. Cowart
Practice Areas
Experience
- ERISA Litigation
- Executive and Incentive Compensation
- Health & Welfare Plans
- Public Pension Plans
- Retirement Plans
Biography
Greta Cowart has counseled employers for more than 30 years on best practices in human resources and employee relations related to benefits and executive compensation. In her practice, Greta routinely develops strategies for effective administration of claims and other disputes, as well as in ERISA litigation, while also considering applicable labor and employment laws. Greta also reviews fiduciary operations to improve the documentation of the fiduciary process.
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Greta works closely with clients in defense of IRS team audits and U.S. Department of Labor audits, including service provider audits. She works with clients to take proactive steps to build the procedures and records to address issues related to audits. She also assists clients in creative executive compensation plan design and resolution of administration and operation issues, including those under Code Section 409A.
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Greta has considerable experience in benefit plan and executive compensation issues, including de-risking pension, disability, and retiree medical benefits, to assist in managing those financial risks. Greta represents clients in corporate transactions, including mergers and acquisitions and spin-offs, as well as workforce integration issues and fixing complex human resources issues. She also facilitates HR transition teams during and after corporate transactions. She also advises executives and negotiates executive employment and separation agreements.
Greta is a former chair of the Employee Benefits Committee of the ABA Section of Taxation and has served on the U.S. Department of Health and Human Services CHIP Working Group.
Education
B.S., with high distinction, Indiana University Kelley School of Business
J.D., cum laude, Indiana University Maurer School of Law
Bar Admissions
Indiana
Texas
Michigan
Greta has extensive experience representing plan sponsors, plan administrators and benefit appeal committees including:
- Counseling clients through reducing risks of fluctuating liabilities due to pensions, retiree life, retiree medical and long-term disability benefits.
- Representing health care system in an Internal Revenue Service team audit of all of its retirement, welfare, fringe benefit and executive plans.
- Representing state school system in Internal Revenue Service audit of its 403(b) and 457 plans.
- Representing clients before the Internal Revenue Service to correct violations in 401(k), defined benefit and other qualified retirement plans, and 403(b) plans and to fix complex qualified plan issues.
- Representing numerous clients successfully through U.S. Department of Labor audits of their 401(k), ESOPs, welfare benefit plans and other employee benefit plans.
- Representing clients in moving retiree health benefits to private exchanges, including all regulatory compliance issues (tax, ERISA, and Medicare) and communications.
- Representing client through ESOP releveraging transaction to address repurchase liability.
- Representing clients in connection with collective bargaining grievances related to benefits and other related issues.
- Representing corporations on merger strategy and benefit integration negotiation teams for retirement, health and welfare and executive compensation benefits.
- Defending employers against assessment of the employer shared responsibility tax
- Counseling corporations regarding establishing disability plan claims administration procedures, forms and practices for compliance, and to provide the best defense.
- Counseling clients with collectively bargained workforces regarding benefits issues considering collateral implications under collective bargaining agreements.
- Assisting clients with outsourcing and reversing outsourcing of benefits administration.
- Assisting in representation of plan sponsors, fiduciaries and administrators in ERISA litigation.
- Assisting corporations and managed care organizations regarding legal operating issues related to employee benefit plans.
- Analyzing extensive health plan issues under health reform, COBRA, HIPAA portability, GINA, Michelleâs Law, ADA, HIPAA privacy, HITECH, MHPAEA and the Affordable Care Act and subsequent laws
- Obtaining private letter rulings resolving difficult defined benefit plan funding and qualification issues.
- Providing expert opinion to plan administrator in contested appeal of health plan benefit denial.
- Providing expert opinion to retirement plan committee facing multiple claimants to same benefit.
- Working with corporations analyzing their nonqualified deferred compensation issues under Code section 409A and proposing alternate designs.
- Represented retirement plan service providers during U.S. Department of Labor audits.
- Counseled hospitality industry client in corporate restructuring and $1.1 billion refinancing.
- Represented a leading modular building and portable storage provider in the Western U.S. in the sale of substantially all assets for a purchase price of $260 million.
- The Best Lawyers in America (Woodward/White Inc.), 2005-2025
- Lawyer of the Year – Dallas, Employee Benefits (ERISA) Law, 2019
- Employee Benefits (ERISA) Law, 2005-2025
- Texas Super Lawyer, Super Lawyers by Thomson Reuters, 2019-2023
- Lawdragon 500 Leading U.S. Corporate Employment Lawyers, 2020-2024
- “Best Lawyers in Dallas” List, D Magazine, 2008-2011, 2019-2020, 2022-2024
- The Top Women Attorneys in Texas, Super Lawyers, 2020-2021
- Indiana University Bicentennial Medal, 2020
Publications
- Co-Author, “Chapter 14, Statutory Standards for Deferral Under IRC Section 409A,” Bender’s Federal Income Taxation of Retirement Plans (2025 edition)
- Co-Author, “Chapter 14A, A More Permanent 409A Foot Fault Correction Program for Operational Violations,” Bender’s Federal Income Taxation of Retirement Plans (2025 edition)
- Author, “Reported Telehealth Extension for Medicare Benefits Only,” Jackson Walker Insights (December 2024)
- C0-Author, “Student-Athletes as Employees Spells Legal Stressors for Schools,” Bloomberg Tax – Tax Management Memorandum (March 2024)
- Author, “Benefits Planning for Year End and 2024,” Jackson Walker Insights (November 2023)
Author, “End of COVID and Loss of Medicaid Expansion During COVID â A Request from Governing Agencies,” Jackson Walker Insights (July 2023) - Author, “Frequently Asked Questions Part 60 Under the Affordable Care Act Issued,” Jackson Walker Insights (July 2023)
- Author, âA Timeline for SECURE 2.0 and Health Act Changes to Group Health and ERISA-Covered Retirement Plans,” Bloomberg BNAÂ Tax Management Compensation Planning Journal (June 2023)
- Co-author, âWorker Intake and Classification Issues and the Related Legal Challenges for Employers,â 64 Tax Mgmt. Memo No. 4, 53 (Feb. 13, 2023).
- Co-author, âWorker Intake and Classification Issues and the Related Legal Challenges for Employers,â 51 Tax Mgmt. Comp. Plan J. No. 2 (Feb. 3, 2023).
- Co-Author, Chapter 14A, A More Permanent 409A Foot Fault Correction Program for Operational Violations, Bender’s Federal Income Taxation of Retirement Plans (2022 edition)
- Co-Author, “Executive Compensation for Tax-Exempt Organizations Under the Final Regulations,” Bloomberg BNA Tax Management Compensation Planning Journal (September 2021)
- Author, âThe American Rescue Plan Actâs COBRA Subsidy â DĂ©jĂ Vu But Different: Considering the Guidance Issued Through April 30, 2021,” Bloomberg BNA Tax Management Compensation Planning Journal (May 2021)
- Co-Author, Chapter 14, Statutory Standards for Deferral Under IRC Section 409A, Benderâs Federal Income Taxation of Retirement Plans (2021 edition)
- Co-Author, Chapter 14A, A More Permanent 409A Foot Fault Correction Program for Operational Violations, Benderâs Federal Income Taxation of Retirement Plans (2021 edition)
- Author, âMultiemployer Pension Plan Changes in the American Rescue Plan Act”, Employee Benefit Plan Review, Wolters Kluwer, May 21, 2021, Vol. 75, Number 4.
- Author, “Health and Welfare Plan Changes in the Consolidated Appropriations Act, 2021,” Bloomberg BNA Tax Management Compensation Planning Journal (February 2021)
- Co-Author, “ERISA” Chapter of the Texas Employment Law Handbook, Texas Association of Business and Texas SHRM (2019-2021 edition)
- Author, “Coronavirus Relief Guidance for FSAs and Other Welfare Benefit Plans,” Bloomberg Tax – Tax Management Memorandum (June 2020)
- Co-Author, “Responding to the Covid-19 Pandemic â The Families First Coronavirus Response Act and Other Tools for Employers,” Bloomberg BNA Tax Management Compensation Planning Journal (April 2020)
- Author, “401(k) Plan Changes In SECURE Act May Necessitate System Changes,” Bloomberg Tax Tax Management Memorandum (February 2020)
- Co-Author, “Tools and Tripwires Involved in Using Retirement Accounts for Charitable Planned Gifts,” Bloomberg Tax Tax Management Estates, Gifts, and Trusts Journal (January 2020)
- Co-Author, “Tools and Tripwires Involved in Using Retirement Accounts for Charitable Planned Gifts,” Bloomberg Tax Tax Management Memorandum (December 2019)
- Co-Author, “INSIGHT: Tools and Tripwires Involved in Using Retirement Accounts for Charitable Planned Gifts,” Bloomberg Tax Daily Tax Report (December 2019)
- Author, “Affordable Care Act Shared Responsibility Penalties,” Bloomberg Law Benefits Guide: Basics, Health Care Benefits, Affordable Care Act Shared Responsibility Penalties (October 2019)
- Author, “COBRA Compliance,” Bloomberg Law Benefits Guide: Basics, Health Care Benefits, COBRA Compliance (October 2019)
- Co-Author, “INSIGHT: Notre Dame Fire Underscores Tools and Tripwires in Supporting Charitable Work Abroad,” Bloomberg Tax Daily Tax Report (April 2019)
- Co-Author, “A Deeper Look at Tax Reform’s Evolving New Game Plan for Tax-Exempt Organizations,” Bloomberg BNA Tax Management Compensation Planning Journal (March 2019)
- Co-Author, âPost-Flores v. City of San Gabriel: What Other Benefits Should Employers Be Wary Of,â Bloomberg BNA Tax Management Compensation Planning Journal (Sept. 2018)
- Co-Author, âA Whole Employer Approach to the Opioid Epidemic,â Bloomberg Law Daily Labor Report (Sept. 2018)
- Co-Author, âA Practical Look at Tax Reformâs Radical New Game Plan for Compensation in Tax Exempt Organizations,â ALI CLEâs The Practical Tax Lawyer (May 2018)
- âInsights Into Tax Reformâs Radical New Game Plan for Tax Exempt,â Bloomberg Tax Daily Tax Report (Feb. 2018)
- Co-Author, âWhen Is Your ERISA Plan or Flexible Benefit Plan Not Good Enough to Be a Bona Fide Plan?â Bloomberg Law Pension & Benefits Daily (Dec. 2017)
- âWhat Retirement Plan Sponsors and Employers Need to Know About Cybersecurity Risk and Liabilities,â Bloomberg BNA Tax Management Compensation Planning Journal (April 2017)
- âCybersecurity Risks and Liabilities for Employers, Retirement Plan Sponsors and Fiduciaries,â Bloomberg BNA Pension & Benefits Daily (Feb. 2017)
- âSponsors Shouldnât Wait to Find Answers To Challenges of Unwinding the ACA,â Bloomberg BNA Pension & Benefits Reporter (Dec. 2016)
- âLiabilities from Health and Welfare Plans on Mergers and Acquisitions,â Bloomberg BNA (Feb. 2016)
- âThe Big Picture of the Employer Shared Responsibility Tax,â Bloomberg BNA Pension & Benefits Daily (April 2015)
- âFinding Liberation in the Big Picture of the Employer Shared Responsibility Tax,â Bloomberg BNA Tax Management Memorandum (Feb. 2015)
- 389 T.M., Medical Plans – COBRA, HIPAA, HRAs, HSAs and Disability, Bloomberg BNA Report
- 330 T.M., Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits, Bloomberg BNA Report
- Co-Author, 338 T.M., COBRA â Consolidated Omnibus Budget Reconciliation Act of 1985, Bloomberg BNA Revised Tax Management Portfolio
- âHIPAA Compliance Basicsâ and âCOBRA Compliance,â Benefits Practitionersâ Strategy Guide
Speeches
- “Executive Exit Strategies,” “Health Plan Update,” American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax â Exempt and Governmental Organizations Webinar (October/November 2024)
- “Independent Contractor or Employee? Advising Businesses on the New DOL Rule,” American Law Institute-Continuing Legal Education â ALI-CLE Webinar (September 2024)
- “ERISA Fiduciary Good Governance,” “Fiduciary Hot Topics,” “ERISA Fiduciary Litigations and Benefit Claim Strategies,” “Cybersecurity Liability and Risk Mitigation Strategies for Employers,” & “Ethical Issues Encountered by Attorneys Advising ERISA Plan Administrators or Other ERISA Fiduciaries,” ERISA Fiduciary Institute (June 2024)
- âSECURE 2.0 Act Changes for 401(a) and 401(k) Plans,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (September 2023)
- âTop Traps in Employment and Severance Agreements,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (September 2023)
- âEmployee Classification Issues and Quandries for Employers and Record Keepers,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (October 2022)
- âHealth Plan Update,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (October 2022)
- “The Year in Employee Benefits,” University of Texas School of Law’s 69th Annual Taxation Conference in Austin, Texas (December 2021)
- Panelist, “The Changing Landscape of COVID Rules, Regulations, and Policies: DOL Updates (EEOC, FFRCA); Can Vaccines Be Required? Paid or Unpaid Leave? ARPA, OSHA, Etc.,” COVID Impact Series co-hosted by the Texas Business Group on Health and Dallas Fort Worth Business Group (May 2021)
- “Health and Welfare Benefits Update,” ALI-CLEâs Employee Benefit Plans of Tax-Exempt and Governmental Employers 2020 Webcast (October 2020)
- âEvolving Rules for Executive Compensation for Tax Exempts, Charities and Governments- After the Proposed Regulationsâ, ALI-CLE Webinar (July 2020)
- “CARES Act: Retirement Plan Tools and Relief,” Jackson Walker Fast Takes webinar (April 2020)
- “CARES Act: Health Plan, Student Loan, and Employee Retention Relief,” Jackson Walker Fast Takes webinar (April 2020)
- “COVID 19 & Your Business Families First Coronavirus Response Act,” Jackson Walker webinar (March 2020)
- Panelist, “Corporate Wellness Plans That Work,” Women in the Know Wellness Roundtable (March 2020)
- “Analyzing the New Mechanisms for Health Benefits Delivery,” ALI-CLE Employee Benefit Plans of Tax Exempt and Governmental Employers, Washington, DC (October 2019)
- “Evolving Rules for Executive Compensation for Tax Exempts, Charities, and Governments,” ALI-CLE Employee Benefit Plans of Tax Exempt and Governmental Employers, Washington, DC (October 2019)
- Panelist, “Preparing Your 401(k) Plan for Inspection,” Southwest Benefits Association (SWBA) 2019 Webinar Series, (June 2019)
- “New IRS Guidance on the Section 4960 Excise Tax on Tax Exempt Organizations,” American Bar Association, Joint Committee on Employee Benefits Webinar (March 2019)
- Co-Author, âCase Studies for 457(f) and 409A Proposed Regulations,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Sept. 2018)
- âWelfare Plan Issues and Benefits Update,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Sept. 2018)
- âExecutive Compensation Limits for Tax Exempts, Charities, and Governments After the Tax Cuts and Jobs Act,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Sept. 2018)
- âManaging Hidden Risks in the HR Department,â SouthWest Benefits Association (Aug. 2018)
- âManaging Hidden Risks in the People Department,â ACC Charlotte (July 2018)
- âWhat Do I Do Now? Responding to Today’s Most Significant Employee Benefits Changes,â ALI-CLE On-Demand CLE (April 2018)
- âThe New Disability Claims Regulations,â ALI-CLE The Year in Employee Benefits (April 2018)
- âAdvising Tax Exempt Compensation Committees in Light of New Code section 4960,â ALI-CLE (March 2018)
- Panelist, Indiana University Kelley School of Business 2nd Annual Womenâs Leadership Summit (March 2018)
- âHealthcare Twister,â Texas Minority Counsel Program (Nov. 2017)
- âWelfare Benefits Update and Retirement Plan Data Security,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Oct. 2017)
- Co-Author, âThe Evolving Landscape for Wellness Programs,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Oct. 2017)
- âPlan Sponsors Growing Fiduciary Responsibilities for Cyber Security,â SPARK Institute National Conference (June 2017)
- Video Webcast, ALI-CLE The Year in Employee Benefits (March 2017)
- âTrusted Fiduciaries Giving Investment Advice: Whatâs It Like to Be a âGandalfâ?â
- âACA Updateâ
- âThe New World of Labor Department Investigationsâ
- âWhat is the Duty to Protect Retirement Plan Data?â
- âWelfare Benefits Update,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Oct. 2016)
- âEmployer Shared Responsibility 3.0â and âClaim Proofing Your Welfare Benefit Plan,â ALI-CLE (April 2016)
- âWorker Misclassification: the Game Changes and Consequencesâ ABA Section of Taxation (March 2016)
- âReportable Events, New Waivers and Notifications, and U.S. Department of Labor Proposed Disability Claim Regulations, et. al.,â ALI-CLE (Dec. 2015)
- âWhat You Need to Know About ERISA: A Comprehensive Overview,â Bloomberg BNA Conference (Oct. 2015)
- âRetiree Medical Benefits Liabilities After the U.S. Supreme Courtâs Decision in M&G Polymers USA, LLC v. Thackett,â The American Law Institute Continuing Legal Education Telephone Seminar/Audio Webcast (March 2015)
In the News
- “Private Equity Isnât for Every Retirement Plan, Advisers Say,” Bloomberg Law (June 2020)
Professional
- American College of Employee Benefits Counsel, Fellow, Since 2005
- American College of Tax Counsel, Fellow, Since 2012
- American Law Institute, Since 2004
- Curriculum Advisory Panel, Since 2009
- CLE Program â Employee Benefit Plans of Tax-Exempt & Government Employers, Co-Planning Chair, Since 2014
- Bloomberg BNA Compensation Planning Advisory Board, 2017
- BNA Pension and Benefits Advisory Board, 2007-2016
- Chair, 2016
- Dallas Bar Foundation, Life Fellow, Since 2009
- Indiana Bar Foundation, Fellow, Since 1995
- Indiana University Maurer School of Law
- Board of Visitors, Since 2025
- Founder â DFW Indiana University Maurer School of Law Alumni Group, Since 2012
- Adjunct Professor â âTransactional Drafting: Anatomy of a Deal,â 2017-2018
- Alumni Board, 2010-2015
- American Bar Association Section of Taxation, Employee Benefits Committee
- Chair, 2006-2007
- Chair Elect, 2005-2006
- Vice Chair, 2002-2005
- COBRA Subcommittee, Chair (1997-2002)
- Indiana State Bar Association Section of Taxation, Chair, 1994-1995
- SMU Dedman School of Law, Adjunct Faculty, 2018, 2019
- SouthWest Benefits Association
- Board Member, 1998-2001
- Chair, Education Committee, 1998-2001
- U.S. Department of Labor and Department of Health and Human Servicesâ Childrenâs Health Insurance Program (CHIP) Working Group, Member, 2009-2011
Community
- Benzie Sunrise Rotary, Member, 2024-present
- Attorneys Serving the Community
- King of Glory Lutheran Church, 2000-2020
- Finance Committee, Co-Chair, 2005-2006
- Adult Education Committee, 2005-2011
- Adult Education Teacher, 2005-2020
- Registered Pet Partner Therapy Dog Team Handler and Volunteer, 2015-2023
- Arcadia Foundation
- Board Member, 1999-2003
- Chair, 2001-2003
- Briarwood Retreat Center, Board Member, 1998-2001

April 7, 2025
Insights
2025 Regulatory Review: Implications for Retirement Plans and Employer Actions
By Greta E. Cowart
The first few months of 2025 brought the potential for many changes. On January 20, 2025, one of the Executive Orders pulled back all proposed regulations that had been issued in the last 60 days, including proposed regulations on retirement plan changes in the law known as SECURE 2.0.

December 23, 2024
Insights
Reported Telehealth Extension for Medicare Benefits Only
By Greta E. Cowart
Employers should carefully read the telehealth extension in the American Relief Act of 2025, signed by President Biden on Saturday. While the Act continues to fund the government through March 14, 2025, the telehealth extension specifically pertains to changes in the laws governing Medicare, extending the use of telehealth services through March 31, 2025.

December 16, 2024
Newsletters
JW Belonging & Inclusion Newsletter â December 2024
View Jackson Walker’s December 2024 Belonging & Inclusion Newsletter, Perspectives.

September 23, 2024
Attorney News
Jackson Walker Congratulates 12 Attorneys Named to âLawdragon 500 Corporate Employment Lawyersâ List
Jackson Walker announces the selection of 12 attorneys to Lawdragon‘s lists of the 500 leading practitioners in corporate employment law.

August 23, 2024
Newsletters
JW Belonging & Inclusion Newsletter â August 2024
View Jackson Walker’s August 2024 Belonging & Inclusion Newsletter, Perspectives.

August 15, 2024
Attorney News
‘The Best Lawyers in America’ Features 306 Jackson Walker Attorneys in 2025 Edition, Including 9 “Lawyers of the Year” and 75 “Ones to Watch”
The Best Lawyers in America has recognized 306 Jackson Walker attorneys across 81 specialty practice areas in its 2025 edition, including 9 Lawyers of the Year and 75 Ones to Watch. In this yearâs guide, Jackson Walker saw the largest number of attorneys in the areas of Commercial Litigation (75 attorneys) and Real Estate Law (55 attorneys) and the addition of 27 attorneys as Best Lawyers.

May 9, 2024
Speaking Engagements
Greta Cowart Moderates Panel Discussions at ERISA Fiduciary Institute
On June 4, 5, and 10, Jackson Walker partner Greta E. Cowart will serve as a program co-chair and moderator at the ERISA Fiduciary Institute. Throughout the program, she will moderate five panel discussions addressing critical issues in ERISA fiduciary prudence.
Practice Experience
Greta has extensive experience representing plan sponsors, plan administrators and benefit appeal committees including:
- Counseling clients through reducing risks of fluctuating liabilities due to pensions, retiree life, retiree medical and long-term disability benefits.
- Representing health care system in an Internal Revenue Service team audit of all of its retirement, welfare, fringe benefit and executive plans.
- Representing state school system in Internal Revenue Service audit of its 403(b) and 457 plans.
- Representing clients before the Internal Revenue Service to correct violations in 401(k), defined benefit and other qualified retirement plans, and 403(b) plans and to fix complex qualified plan issues.
- Representing numerous clients successfully through U.S. Department of Labor audits of their 401(k), ESOPs, welfare benefit plans and other employee benefit plans.
- Representing clients in moving retiree health benefits to private exchanges, including all regulatory compliance issues (tax, ERISA, and Medicare) and communications.
- Representing client through ESOP releveraging transaction to address repurchase liability.
- Representing clients in connection with collective bargaining grievances related to benefits and other related issues.
- Representing corporations on merger strategy and benefit integration negotiation teams for retirement, health and welfare and executive compensation benefits.
- Defending employers against assessment of the employer shared responsibility tax
- Counseling corporations regarding establishing disability plan claims administration procedures, forms and practices for compliance, and to provide the best defense.
- Counseling clients with collectively bargained workforces regarding benefits issues considering collateral implications under collective bargaining agreements.
- Assisting clients with outsourcing and reversing outsourcing of benefits administration.
- Assisting in representation of plan sponsors, fiduciaries and administrators in ERISA litigation.
- Assisting corporations and managed care organizations regarding legal operating issues related to employee benefit plans.
- Analyzing extensive health plan issues under health reform, COBRA, HIPAA portability, GINA, Michelleâs Law, ADA, HIPAA privacy, HITECH, MHPAEA and the Affordable Care Act and subsequent laws
- Obtaining private letter rulings resolving difficult defined benefit plan funding and qualification issues.
- Providing expert opinion to plan administrator in contested appeal of health plan benefit denial.
- Providing expert opinion to retirement plan committee facing multiple claimants to same benefit.
- Working with corporations analyzing their nonqualified deferred compensation issues under Code section 409A and proposing alternate designs.
- Represented retirement plan service providers during U.S. Department of Labor audits.
- Counseled hospitality industry client in corporate restructuring and $1.1 billion refinancing.
- Represented a leading modular building and portable storage provider in the Western U.S. in the sale of substantially all assets for a purchase price of $260 million.
Recognition & Accolades
- The Best Lawyers in America (Woodward/White Inc.), 2005-2025
- Lawyer of the Year – Dallas, Employee Benefits (ERISA) Law, 2019
- Employee Benefits (ERISA) Law, 2005-2025
- Texas Super Lawyer, Super Lawyers by Thomson Reuters, 2019-2023
- Lawdragon 500 Leading U.S. Corporate Employment Lawyers, 2020-2024
- “Best Lawyers in Dallas” List, D Magazine, 2008-2011, 2019-2020, 2022-2024
- The Top Women Attorneys in Texas, Super Lawyers, 2020-2021
- Indiana University Bicentennial Medal, 2020
Publications & Speeches
Publications
- Co-Author, “Chapter 14, Statutory Standards for Deferral Under IRC Section 409A,” Bender’s Federal Income Taxation of Retirement Plans (2025 edition)
- Co-Author, “Chapter 14A, A More Permanent 409A Foot Fault Correction Program for Operational Violations,” Bender’s Federal Income Taxation of Retirement Plans (2025 edition)
- Author, “Reported Telehealth Extension for Medicare Benefits Only,” Jackson Walker Insights (December 2024)
- C0-Author, “Student-Athletes as Employees Spells Legal Stressors for Schools,” Bloomberg Tax – Tax Management Memorandum (March 2024)
- Author, “Benefits Planning for Year End and 2024,” Jackson Walker Insights (November 2023)
Author, “End of COVID and Loss of Medicaid Expansion During COVID â A Request from Governing Agencies,” Jackson Walker Insights (July 2023) - Author, “Frequently Asked Questions Part 60 Under the Affordable Care Act Issued,” Jackson Walker Insights (July 2023)
- Author, âA Timeline for SECURE 2.0 and Health Act Changes to Group Health and ERISA-Covered Retirement Plans,” Bloomberg BNAÂ Tax Management Compensation Planning Journal (June 2023)
- Co-author, âWorker Intake and Classification Issues and the Related Legal Challenges for Employers,â 64 Tax Mgmt. Memo No. 4, 53 (Feb. 13, 2023).
- Co-author, âWorker Intake and Classification Issues and the Related Legal Challenges for Employers,â 51 Tax Mgmt. Comp. Plan J. No. 2 (Feb. 3, 2023).
- Co-Author, Chapter 14A, A More Permanent 409A Foot Fault Correction Program for Operational Violations, Bender’s Federal Income Taxation of Retirement Plans (2022 edition)
- Co-Author, “Executive Compensation for Tax-Exempt Organizations Under the Final Regulations,” Bloomberg BNA Tax Management Compensation Planning Journal (September 2021)
- Author, âThe American Rescue Plan Actâs COBRA Subsidy â DĂ©jĂ Vu But Different: Considering the Guidance Issued Through April 30, 2021,” Bloomberg BNA Tax Management Compensation Planning Journal (May 2021)
- Co-Author, Chapter 14, Statutory Standards for Deferral Under IRC Section 409A, Benderâs Federal Income Taxation of Retirement Plans (2021 edition)
- Co-Author, Chapter 14A, A More Permanent 409A Foot Fault Correction Program for Operational Violations, Benderâs Federal Income Taxation of Retirement Plans (2021 edition)
- Author, âMultiemployer Pension Plan Changes in the American Rescue Plan Act”, Employee Benefit Plan Review, Wolters Kluwer, May 21, 2021, Vol. 75, Number 4.
- Author, “Health and Welfare Plan Changes in the Consolidated Appropriations Act, 2021,” Bloomberg BNA Tax Management Compensation Planning Journal (February 2021)
- Co-Author, “ERISA” Chapter of the Texas Employment Law Handbook, Texas Association of Business and Texas SHRM (2019-2021 edition)
- Author, “Coronavirus Relief Guidance for FSAs and Other Welfare Benefit Plans,” Bloomberg Tax – Tax Management Memorandum (June 2020)
- Co-Author, “Responding to the Covid-19 Pandemic â The Families First Coronavirus Response Act and Other Tools for Employers,” Bloomberg BNA Tax Management Compensation Planning Journal (April 2020)
- Author, “401(k) Plan Changes In SECURE Act May Necessitate System Changes,” Bloomberg Tax Tax Management Memorandum (February 2020)
- Co-Author, “Tools and Tripwires Involved in Using Retirement Accounts for Charitable Planned Gifts,” Bloomberg Tax Tax Management Estates, Gifts, and Trusts Journal (January 2020)
- Co-Author, “Tools and Tripwires Involved in Using Retirement Accounts for Charitable Planned Gifts,” Bloomberg Tax Tax Management Memorandum (December 2019)
- Co-Author, “INSIGHT: Tools and Tripwires Involved in Using Retirement Accounts for Charitable Planned Gifts,” Bloomberg Tax Daily Tax Report (December 2019)
- Author, “Affordable Care Act Shared Responsibility Penalties,” Bloomberg Law Benefits Guide: Basics, Health Care Benefits, Affordable Care Act Shared Responsibility Penalties (October 2019)
- Author, “COBRA Compliance,” Bloomberg Law Benefits Guide: Basics, Health Care Benefits, COBRA Compliance (October 2019)
- Co-Author, “INSIGHT: Notre Dame Fire Underscores Tools and Tripwires in Supporting Charitable Work Abroad,” Bloomberg Tax Daily Tax Report (April 2019)
- Co-Author, “A Deeper Look at Tax Reform’s Evolving New Game Plan for Tax-Exempt Organizations,” Bloomberg BNA Tax Management Compensation Planning Journal (March 2019)
- Co-Author, âPost-Flores v. City of San Gabriel: What Other Benefits Should Employers Be Wary Of,â Bloomberg BNA Tax Management Compensation Planning Journal (Sept. 2018)
- Co-Author, âA Whole Employer Approach to the Opioid Epidemic,â Bloomberg Law Daily Labor Report (Sept. 2018)
- Co-Author, âA Practical Look at Tax Reformâs Radical New Game Plan for Compensation in Tax Exempt Organizations,â ALI CLEâs The Practical Tax Lawyer (May 2018)
- âInsights Into Tax Reformâs Radical New Game Plan for Tax Exempt,â Bloomberg Tax Daily Tax Report (Feb. 2018)
- Co-Author, âWhen Is Your ERISA Plan or Flexible Benefit Plan Not Good Enough to Be a Bona Fide Plan?â Bloomberg Law Pension & Benefits Daily (Dec. 2017)
- âWhat Retirement Plan Sponsors and Employers Need to Know About Cybersecurity Risk and Liabilities,â Bloomberg BNA Tax Management Compensation Planning Journal (April 2017)
- âCybersecurity Risks and Liabilities for Employers, Retirement Plan Sponsors and Fiduciaries,â Bloomberg BNA Pension & Benefits Daily (Feb. 2017)
- âSponsors Shouldnât Wait to Find Answers To Challenges of Unwinding the ACA,â Bloomberg BNA Pension & Benefits Reporter (Dec. 2016)
- âLiabilities from Health and Welfare Plans on Mergers and Acquisitions,â Bloomberg BNA (Feb. 2016)
- âThe Big Picture of the Employer Shared Responsibility Tax,â Bloomberg BNA Pension & Benefits Daily (April 2015)
- âFinding Liberation in the Big Picture of the Employer Shared Responsibility Tax,â Bloomberg BNA Tax Management Memorandum (Feb. 2015)
- 389 T.M., Medical Plans – COBRA, HIPAA, HRAs, HSAs and Disability, Bloomberg BNA Report
- 330 T.M., Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits, Bloomberg BNA Report
- Co-Author, 338 T.M., COBRA â Consolidated Omnibus Budget Reconciliation Act of 1985, Bloomberg BNA Revised Tax Management Portfolio
- âHIPAA Compliance Basicsâ and âCOBRA Compliance,â Benefits Practitionersâ Strategy Guide
Speeches
- “Executive Exit Strategies,” “Health Plan Update,” American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax â Exempt and Governmental Organizations Webinar (October/November 2024)
- “Independent Contractor or Employee? Advising Businesses on the New DOL Rule,” American Law Institute-Continuing Legal Education â ALI-CLE Webinar (September 2024)
- “ERISA Fiduciary Good Governance,” “Fiduciary Hot Topics,” “ERISA Fiduciary Litigations and Benefit Claim Strategies,” “Cybersecurity Liability and Risk Mitigation Strategies for Employers,” & “Ethical Issues Encountered by Attorneys Advising ERISA Plan Administrators or Other ERISA Fiduciaries,” ERISA Fiduciary Institute (June 2024)
- âSECURE 2.0 Act Changes for 401(a) and 401(k) Plans,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (September 2023)
- âTop Traps in Employment and Severance Agreements,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (September 2023)
- âEmployee Classification Issues and Quandries for Employers and Record Keepers,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (October 2022)
- âHealth Plan Update,â American Law Institute-Continuing Legal Educationâs Employee Benefit Plans of Tax âExempt and Governmental Organizations Webinar (October 2022)
- “The Year in Employee Benefits,” University of Texas School of Law’s 69th Annual Taxation Conference in Austin, Texas (December 2021)
- Panelist, “The Changing Landscape of COVID Rules, Regulations, and Policies: DOL Updates (EEOC, FFRCA); Can Vaccines Be Required? Paid or Unpaid Leave? ARPA, OSHA, Etc.,” COVID Impact Series co-hosted by the Texas Business Group on Health and Dallas Fort Worth Business Group (May 2021)
- “Health and Welfare Benefits Update,” ALI-CLEâs Employee Benefit Plans of Tax-Exempt and Governmental Employers 2020 Webcast (October 2020)
- âEvolving Rules for Executive Compensation for Tax Exempts, Charities and Governments- After the Proposed Regulationsâ, ALI-CLE Webinar (July 2020)
- “CARES Act: Retirement Plan Tools and Relief,” Jackson Walker Fast Takes webinar (April 2020)
- “CARES Act: Health Plan, Student Loan, and Employee Retention Relief,” Jackson Walker Fast Takes webinar (April 2020)
- “COVID 19 & Your Business Families First Coronavirus Response Act,” Jackson Walker webinar (March 2020)
- Panelist, “Corporate Wellness Plans That Work,” Women in the Know Wellness Roundtable (March 2020)
- “Analyzing the New Mechanisms for Health Benefits Delivery,” ALI-CLE Employee Benefit Plans of Tax Exempt and Governmental Employers, Washington, DC (October 2019)
- “Evolving Rules for Executive Compensation for Tax Exempts, Charities, and Governments,” ALI-CLE Employee Benefit Plans of Tax Exempt and Governmental Employers, Washington, DC (October 2019)
- Panelist, “Preparing Your 401(k) Plan for Inspection,” Southwest Benefits Association (SWBA) 2019 Webinar Series, (June 2019)
- “New IRS Guidance on the Section 4960 Excise Tax on Tax Exempt Organizations,” American Bar Association, Joint Committee on Employee Benefits Webinar (March 2019)
- Co-Author, âCase Studies for 457(f) and 409A Proposed Regulations,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Sept. 2018)
- âWelfare Plan Issues and Benefits Update,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Sept. 2018)
- âExecutive Compensation Limits for Tax Exempts, Charities, and Governments After the Tax Cuts and Jobs Act,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Sept. 2018)
- âManaging Hidden Risks in the HR Department,â SouthWest Benefits Association (Aug. 2018)
- âManaging Hidden Risks in the People Department,â ACC Charlotte (July 2018)
- âWhat Do I Do Now? Responding to Today’s Most Significant Employee Benefits Changes,â ALI-CLE On-Demand CLE (April 2018)
- âThe New Disability Claims Regulations,â ALI-CLE The Year in Employee Benefits (April 2018)
- âAdvising Tax Exempt Compensation Committees in Light of New Code section 4960,â ALI-CLE (March 2018)
- Panelist, Indiana University Kelley School of Business 2nd Annual Womenâs Leadership Summit (March 2018)
- âHealthcare Twister,â Texas Minority Counsel Program (Nov. 2017)
- âWelfare Benefits Update and Retirement Plan Data Security,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Oct. 2017)
- Co-Author, âThe Evolving Landscape for Wellness Programs,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Oct. 2017)
- âPlan Sponsors Growing Fiduciary Responsibilities for Cyber Security,â SPARK Institute National Conference (June 2017)
- Video Webcast, ALI-CLE The Year in Employee Benefits (March 2017)
- âTrusted Fiduciaries Giving Investment Advice: Whatâs It Like to Be a âGandalfâ?â
- âACA Updateâ
- âThe New World of Labor Department Investigationsâ
- âWhat is the Duty to Protect Retirement Plan Data?â
- âWelfare Benefits Update,â ALI-CLE Employee Benefit Plans of Tax-Exempt and Governmental Employers (Oct. 2016)
- âEmployer Shared Responsibility 3.0â and âClaim Proofing Your Welfare Benefit Plan,â ALI-CLE (April 2016)
- âWorker Misclassification: the Game Changes and Consequencesâ ABA Section of Taxation (March 2016)
- âReportable Events, New Waivers and Notifications, and U.S. Department of Labor Proposed Disability Claim Regulations, et. al.,â ALI-CLE (Dec. 2015)
- âWhat You Need to Know About ERISA: A Comprehensive Overview,â Bloomberg BNA Conference (Oct. 2015)
- âRetiree Medical Benefits Liabilities After the U.S. Supreme Courtâs Decision in M&G Polymers USA, LLC v. Thackett,â The American Law Institute Continuing Legal Education Telephone Seminar/Audio Webcast (March 2015)
In the News
- “Private Equity Isnât for Every Retirement Plan, Advisers Say,” Bloomberg Law (June 2020)
Community Involvement
Professional
- American College of Employee Benefits Counsel, Fellow, Since 2005
- American College of Tax Counsel, Fellow, Since 2012
- American Law Institute, Since 2004
- Curriculum Advisory Panel, Since 2009
- CLE Program â Employee Benefit Plans of Tax-Exempt & Government Employers, Co-Planning Chair, Since 2014
- Bloomberg BNA Compensation Planning Advisory Board, 2017
- BNA Pension and Benefits Advisory Board, 2007-2016
- Chair, 2016
- Dallas Bar Foundation, Life Fellow, Since 2009
- Indiana Bar Foundation, Fellow, Since 1995
- Indiana University Maurer School of Law
- Board of Visitors, Since 2025
- Founder â DFW Indiana University Maurer School of Law Alumni Group, Since 2012
- Adjunct Professor â âTransactional Drafting: Anatomy of a Deal,â 2017-2018
- Alumni Board, 2010-2015
- American Bar Association Section of Taxation, Employee Benefits Committee
- Chair, 2006-2007
- Chair Elect, 2005-2006
- Vice Chair, 2002-2005
- COBRA Subcommittee, Chair (1997-2002)
- Indiana State Bar Association Section of Taxation, Chair, 1994-1995
- SMU Dedman School of Law, Adjunct Faculty, 2018, 2019
- SouthWest Benefits Association
- Board Member, 1998-2001
- Chair, Education Committee, 1998-2001
- U.S. Department of Labor and Department of Health and Human Servicesâ Childrenâs Health Insurance Program (CHIP) Working Group, Member, 2009-2011
Community
- Benzie Sunrise Rotary, Member, 2024-present
- Attorneys Serving the Community
- King of Glory Lutheran Church, 2000-2020
- Finance Committee, Co-Chair, 2005-2006
- Adult Education Committee, 2005-2011
- Adult Education Teacher, 2005-2020
- Registered Pet Partner Therapy Dog Team Handler and Volunteer, 2015-2023
- Arcadia Foundation
- Board Member, 1999-2003
- Chair, 2001-2003
- Briarwood Retreat Center, Board Member, 1998-2001