Burr & Forman LLP
Jon is a tax lawyer who advises employers on the design, implementation and administration of employee benefit plans, including compliance with the Employee Retirement Income Security Act of 1974, as amended (ERISA) and the Health Insurance Portability and Accountability Act of 1996 (HIPAA). He also advises employers on the establishment and administration of 401(k) plans, 457 plans, 403(b) plans, defined benefit plans, ESOPs, profit sharing plans, stock purchase plans, stock option plans, split dollar life insurance plans and cafeteria plans, (including the correction of operational errors with respect to such plans).
In the tax-exempt bond area, Jon advises issuers on complying with arbitrage yield restriction requirements, exceptions from arbitrage rebate, private business use restrictions, requirements arising in connection with the investment of tax-exempt bond proceeds and the use of interest rate derivatives (i.e., qualified hedges for federal tax purposes). In addition, Jon assists issuers in dealing with rebate advisors to comply with the issuer’s arbitrage rebate filing and payment obligations (including the waiver of penalties arising from the late payment of arbitrage rebate). Jon has represented issuers with respect to a number of Internal Revenue Service (IRS) examinations on the tax-exempt status of bond issues.
In the tax-exempt organization area, Jon advises organizations in all aspects of the life cycle of such organizations (i.e. establishment, determination of tax-exempt status, operations, maintenance of the tax-exempt status and terminations/winding down). Jon has also obtained determination letters of exempt status for Section 501(c)(3) organizations.