Lathrop Gage LLP
Mr. Martin is a recognized national authority in the fields of business law, taxation, healthcare, and employee benefits. He serves as general counsel for over 300 privately owned businesses. Mr. Martin has represented numerous purchasers and sellers of businesses in negotiating, structuring and closing numerous transactions, including management investors involved in taking companies private; the sales of stock, and assets, mergers, acquisitions, spin-offs and split-ups; and multiple joint ventures, as well as the creation and sales of ambulatory surgery centers, specialty hospitals, and other healthcare entities.
He has carefully followed the 2010 federal health care reform, has counseled employers on its impact and various techniques to deal with it, and is the author of an internet blog and book on this subject called “Healthcare Reform Facts,” which discusses what employers and individuals need to know to know about this complex legislation to comply, take advantage of planning opportunities, and avoid penalties.
Mr. Martin works with over 300 retirement plans and welfare benefit plans, including plan design, legal compliance, and drafting of all types of retirement plan documents, including defined benefit, money purchase, cash balance, 401(k), profit sharing and ESOP plans, as well as cafeteria plans, health plans, stock option programs, phantom stock, deferred compensation, and other incentive programs. He has worked extensively with IRC § 409A in connection with severance pay, deferred compensation, stock option and other arrangements for the payment of compensation. Mr. Martin was asked to be the plaintiffs’ co-counsel by the Houston, Texas, firm of Susman & Godfrey involving the establishment and operation of Burlington Industries' ESOP. The defendants paid the plaintiffs $27.5 million in 1996, the largest settlement/ verdict to that date in any ESOP case.
Mr. Martin was for many years Co-Chair and speaker at the Annual Advanced Course of Study Professional Service Organizations, a faculty member for the ALI-ABA Courses Estate Planning for the Family Business Owner and Sophisticated Estate Planning Techniques, as well as speaker at many national meetings of the American Bar Association Tax Section, the ESOP Association Annual Convention, Mountain States Pension Conference, Southern Federal Tax Conference, Notre Dame Estate Planning Symposium and the Ohio Pension Conference, as well as the Alabama, Georgia Federal, Kansas, Missouri and Tennessee Tax conferences.
Mr. Martin is president and a director of the Small Business Council of America, a national tax and employee benefits lobbying group. He also has testified in Congress regarding federal tax legislation. He was a delegate to the 1995 White House Conference on Small Business and 2006 Savers’ Summit, Washington, D.C.
Additionally, Mr. Martin is author of the books Healthcare Reform Facts (Sept. 2012), Limited Liability Companies and Partnerships (3d. ed. 2011; Supp. 2012) and co-author of the book Kansas Corporation Law & Practice (Including Tax Aspects) 5th ed, (2011). He was the Technical Editor of The 401(k) Advisor from 1995 until 2012. In addition, he has written many articles in various publications, including the Journal of Taxation, Journal Taxation of Employee Benefits, Tax Management’s Compensation Planning Journal, The Practical Accountant Magazine, University of Kansas Law Review, Journal of Pension Planning, Journal of the Kansas Bar Association, and ALI-ABA Course Materials Journal.