Harvey M. Katz Partner

Transcription

1 Harvey M. Katz Partner New York, NY Tel: Fax: Harvey serves as co-chair of the firm s Employee Benefits & Compensation Practice. His practice focuses on all aspects of pension, executive compensation and employee benefits law. During his 33-year legal career, Harvey s practice has included an extremely broad array of sophisticated employee benefits issues for public and private companies, including: representation of a prominent worldwide media organization with responsibility for compliance for all of its U.S. benefits compliance and restructuring its worldwide benefit structure to integrate its U.S. benefit structure with benefit programs available to executives in the U.K. and Australia representation of a major banking institution based in Ireland with respect to its U.S. workforce, including a major restructuring of its U.S. benefit and executive compensation programs following a large divestiture and extensive integration of benefits for expatriates representation of a New York Stock Exchange temporary and technical staffing organization with respect to all of its benefits and executive compensation issues, including extensive advice regarding controlled-group, independent contractor, and related benefits issues representation of 40,000 ground service employees of a major bankrupt airline in connection with their claim for enhanced benefits from the Pension Benefit Guaranty Corporation representation of the trustee the Employee Stock Ownership Plan of a U.S. Airline in the process of major restructuring and emergence from chapter 11 bankruptcy proceedings representation of a prominent Boston-based hospital in connection with structuring and negotiating its executive benefits packages and compliance with associated "intermediate sanctions" requirements for taxexempt organizations under the Internal Revenue Code representation of a major Connecticut-based religious affiliated hospital in connection with employee benefits compliance issues both generally and in the context of a proposed merger with another non-religious institution representation of the largest supplier of plumbing products in New York City in connection with employee benefits and executive compensation issues and in connection with the sale of its shares to its Employee Stock Ownership Plan representation of the equity committee in bankruptcy of a major silverware manufacturer in connection with a dispute regarding the liability to the Pension Benefit Guaranty Corporation in the context of chapter 11 bankruptcy proceedings

2 representation of several major Japanese public companies with respect to benefits compliance and issues relating to integration of worldwide benefits issues for expatriate executives In addition to the specific representations noted above, Harvey has extensive experience in the following benefits and compensation areas: representation of employers in connection with compensation issues relating to union employees, multiemployer plans and multiemployer liability representation of plan administrators of pension and welfare plans in connection with benefit disputes with employees and executives throughout the administrative exhaustion process and in connection with federal court litigation representation of public and private employers in connection with cash and equity based compensation arrangements, both in general and in connection with negotiation and litigation of disputes with terminated executives drafting of employment, change in control, and severance agreements with particular emphasis on compensation elements of those arrangements and associated tax implications advice to public and private employers regarding correction of compliance related benefits problems, including self-correction, EPCRS, DVFC, and other IRS and Department of Labor sponsored correction programs representation of plan sponsors and fiduciaries in connection with Internal Revenue Service, Department of Labor, and Pension Benefit Guaranty Corporation audits and investigations, including administrative appeals and Tax Court litigation advice to public and private plan sponsors regarding welfare plan compliance including issues involving tax and coverage, COBRA, and HIPAA issues as well as those issues relating to use of VEBAs and insurance vehicles to fund those benefits advice to plan administrators, trustees and other fiduciaries in connection with fiduciary compliance issues relating to plan investments, prohibited transactions, conflicts of interest, and general fiduciary compliance, including applications for prohibited transaction exemptions extensive involvement with pension and welfare programs structured to meet the requirements of the Davis Bacon Act and similar state prevailing wage laws representation of financially troubled plan sponsors in connection with funding waiver applications, distress plan terminations, WARN act issues, and benefits issues arising in connection with bankruptcy proceedings of the plan sponsor representation of employers and trustees in connection with Employee Stock Ownership Plans, including compliance, fiduciary, and transactional matters and use of ESOPs in connection with business acquisitions extensive representation of public and private employers in connection with design, structuring, and implementation of benefit programs, including controlled group, affiliated service group, coverage, discrimination and testing issues involving cross tested plans, floor-offset plans, mandatory contribution plans, cash balance plans, discrimination testing, and QSLOB issues representation of employers and plan administrators in connection with negotiations and disputes with record keepers, financial institutions, consultants, and insurance companies regarding administrative agreements, excessive fee arrangements, and correction of third-party errors representation of benefit plans and investors relating to so-called "plan asset issues" in connection with plan investments and related financial products extensive experience relating to benefits issues in connection with company mergers and acquisitions Knowledgeable about health care reform, Harvey frequently helps clients sort through myriad issues and changes stemming from the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.

3 Before Fox Rothschild Prior to joining the firm, Harvey was the senior employee-benefits partner in the corporate department of Brown Rudnick Berlack Israels LLP in New York. Harvey frequently lectures professional groups including the American Society of Pension Actuaries, the Enrolled Actuaries Conference, the ASPPA Benefits Counsel of New York, and The Actuaries' Club of Hartford and Springfield, as well as conferences sponsored by Fidelity Investments, Plan Sponsor Magazine, and Lorman Teleconferencing. Beyond Fox Rothschild Before starting his legal career, Harvey was a licensed electrical contractor. He has completed several graduate level courses in actuarial science. Outside of work, he enjoys playing the piano, listening to jazz, collecting art, reading science fiction and building furniture. Client Resources Qualified Plans for Tax-Exempt Employers Presentation Honors & Awards Highest peer review rating by Martindale-Hubbell (AV) Included in AVENUE magazine s Legal Elite list of top tax attorneys in New York City (2011) Included in a list of "Super Lawyers" by New York Super Lawyers and Law & Politics Magazine (2009 and 2010) Included in a list of "Corporate Counsel Super Lawyers" in the area of Employee Benefits/ERISA (2009 and 2010) Practice Areas Taxation and Wealth Planning Employee Benefits & Compensation Planning Health Law Charter Schools Executive Compensation Business Succession Planning Mergers and Acquisitions Employee Stock Ownership Plans Administrative Law & Government Relations Bar Admissions New York Pennsylvania Court Admissions U.S. District Court, Southern District of New York U.S. District Court, Eastern District of Pennsylvania U.S. Court of Appeals, Second Circuit U.S. Tax Court Education Temple University James E. Beasley School of Law (LL.M., 1982) New York Law School (J.D., 1977)

4 Temple University (B.A., 1973) Memberships American Bar Association New York Bar Association American Society of Pension Professionals and Actuaries ESOP Association National Center for Employee Ownership National Association of Public Pension Attorneys Board Of Directors American Society of Pension Professionals and Actuaries New York Benefits Counsel (Chairman) Publications September 2014 ESOPs: A Path To Increasing a Company s Sales, Profitability, Employee Satisfaction and Job Security May 2014 What To Do About Those Section 419 Plans? April 2, 2014 How an ESOP Can Keep the Peace Among a Business Owner s Children New York Law Journal December 20, 2013 Hidden Advantages of ESOPs As Alternative Succession Strategy New York Law Journal September 13, 2013 ESOPs as a Business Succession Tool For Small or Mid-Sized Construction/Engineering Firms Construction Today September 9, 2013 Why ESOPs Offer A Viable Succession Solution Restaurant Hospitality August 15, 2013 ESOP: Another Exit Strategy for a Mature Tech Company New Jersey Tech Weekly May 2013 Contributing Employers Beware: Has the Tipping Point for Multiemployer Plans Arrived?

5 December 2012 Alternative Investments by Retirement Plans June 2012 What To Do About Those Underfunded Defined Benefit Plans? February 2012 The Final Fee Disclosure Rules Finally Arrive February 2012 Avoiding a DOL Audit of an Employee Benefit Plan Annual Report December 1, 2011 Implications of FASB's New Requirements for Multiemployer Plan Disclosures Accounting Today November 1, 2011 Planning Your Pensions Construction Today July 6, 2011 Hedge Fund Investments By Pension Plans New York Law Journal July 2011 Newsletter July 2011 ESOPs The Ideal Vehicle for Buying Out a Minority Shareholder October 2010 Do You Know the Financial Status of Your Union Pension Fund? September/October 2010 The Implications of Losing Grandfathered Plan Status Garden State Focus August 2010 The Implications of Losing Grandfathered Plan Status Health Care Reform Working Group Alert July 2010 ESOPs: The Undiscovered Estate Planning Tool

6 July 2010 President Obama Addresses Problem of Unaffordable Health Insurance Premium Increases; Unveils New "Patients Bill of Rights" Employee Benefits Practice Alert June Small Business Tax Credit Health Care Reform Working Group Alert June 2010 IRS Proposes Assessment of Listed Transaction Penalties Upon Small Businesses Employee Benefits Practice Alert August 2006 GASB 43 and 45 Requirements Present Formidable Challenges Public Management April 2006 New GASB 43 & 45 Compliance Deadlines Require Immediate Action and Experience Professionals HR FactFinder March 2006 ERISA/PBGC Claims in the Bankruptcy Case Bankruptcy Business Acquisitions February 2006 Establishing a Professional Corporation ESOP Employee Benefit Plan Review September 2005 ESOP s Myths and the Benefits of Employee Stock Ownership Plans Employee Benefit Plan Review, Volume 60 Number Group Health Plan Compliance with HIPPA and ERISA Navigating the Legal and Administrative Maze December 12, 2003 HIPAA Raises Administrative Concerns Surrounding FSAs Boston Business Journal 1999 Understanding the Effects of the Microsoft Decision and Dealing with Its Implications Tax Management Compensation Planning Journal August 1994 Funded Severance Plans The New Defined Benefit Plans CPA Journal Online June 1993 Funded Severance Plans The New Defined Benefit Plans Pension-Forum Newsletters

7 February 1993 A Death Knell for the Small-Plan Audit Program The Actuary ARP Deadlines Are Critical Journal of the Society of Actuaries, ind. December 1991 To Accept or Not Accept an ARP Proposal That is the Question Pension Section News 1991 A Path Through the Maze A Layman s Guide to Actuarial Audit Program 1982 Participant Loan Provisions in Plans Can Add Flexibility But Must Be Carefully Drawn Journal of Taxation Speaking Engagements 2015 Capital Strategies and M&A Forum May 11, 2015 Trump International Hotel Hosted by: Fox Rothschild and Matheson Financial Advisors, Inc. Roundtable: Issues Involving Overfunded Defined Benefit Plans April 28, 2015 Sound Wealth Financial Hosted by: ASPPA Benefits Council of New York Multistate ESOP Conference September 17, 2014 Hilton Scranton Conference Center Hosted by: The ESOP Association PA/DE & NY/NJ Chapters Internal or External Trustee? August 20, 2014 at 10:00am Hosted by: Ohio Employee Ownership Center (OEOC) at Kent State University What Every Attorney & CPA Should Know About ESOPs July 18, 2014 Hosted by: Professional Roundtable Breakfast Smart Ways To Monetize a Life's Work June 12, 2014

8 Smart Ways To Monetize a Life's Work June 10, th Annual Tax and Financial Planning Seminar Series May 19, 2014, Management Planning, Inc. and LifeSpring Financial Use of ESOPs in Business Succession Planning April 16, 2014 Hilton Garden Inn Hosted by: Eastern New York Chapter of the Society of Financial Service Professionals ESOPs as a Business Succession Planning Tool February 11, 2014 The Cornell Club Hosted by: Fox Rothschild and Katz, Sapper & Miller 36th Annual Tax and Financial Planning Seminar Series November 18, 2013, Management Planning, Inc. and LifeSpring Financial 36th Annual Tax and Financial Planning Seminar Series October 21, 2013 Fox Rothschild LLP Ask the Experts September 18, 2013 Hilton Scranton & Conference Center Hosted by: 18th Annual Multi-State ESOP Conference The Use of ESOP as a Business Succession Planning Tool July 25, 2013 Hosted by: ERP Actuaries & Consultants The Use of ESOP as a Business Succession Planning Tool July 24, 2013 Hosted by: Wiss & Co. Northeast Regional Benefits Conference July 9, 2013 Hilton New York Hosted by: IRS and American Society of Pension Professionals and Actuaries (ASPPA) Section 409A Presentation June 25, 2013 Hosted by: Marks Paneth & Shron LLP

9 ASPPA Benefits Council May 14, 2013 Hosted by: American Society of Pension Professionals & Actuaries Third Annual Employee Retirement Plans Wine and Cheese Reception May 1, 2013 ParenteBeard New York City Office and ParenteBeard LLC Advanced Analysis of Multiemployer Pension Plan Cases March 5, 2013 Fourteenth Global Employee Equity Forum February 7, 2013 Hosted by: The World Centre for Employee Ownership ASPPA Annual Conference October 28, 2012 Gaylord National Resort and Convention Center Hosted by: ASPPA The 17th Annual Multi-State ESOP Conference September 19, 2012 Hosted by: New Jersey/New York and Pennsylvania/Delaware Chapters of The ESOP Association Second Annual Employee Retirement Plans Wine and Cheese Reception April 19, 2012 ParenteBeard New York City Office and ParenteBeard LLC In-house Counsel Conference September 22, 2011 Fort Lauderdale Marriott North Hosted by: Association of Corporate Counsel America South Florida Chapter The 16th Annual Multi-State ESOP Conference September 14, 2011 Hosted by: The 16th Annual Multi-State ESOP Conference How Much Does Your Retirement Plan Really Cost? June 14, 2011 TAUC Leadership Conference May 11, 2011 The Greenbrier Resort Hosted by: Association of Union Constructors

10 GASB 45 Strategies May 5, 2011 Teleconference Hosted by: Lorman Education Services Employee Retirement Plans: Fiduciary Liability and Timely Topics for Plan Sponsors February 9, 2011 The Yale Club, ParenteBeard LLC and Newport Capital 33rd Annual Tax and Financial Planning Seminar Series October 18, 2010 Saddle Brook Marriott Health Care Reform: Are You Ready? September 29, 2010 Pocono Medical Center Hosted by: Greater Pocono Chamber of Commerce: Human Resource Committee Health Care Reform September 9, 2010 Hosted by: Somers Point New Jersey Businessmen s Association Health Care Reform: What Employers Need To Know Now April 30, 2010 Fox Rothschild's Roseland Office - Also offered by teleconference The ESOP Association's Las Vegas Conference & Trade Show November 12, 2009 American Society of Pension Professionals & Actuaries (ASPPA) Conference November 1, 2009 ESOP Basics (Legal/Valuation) - Rules, Regulations & Revenue September 16, 2009 Hilton Scranton & Conference Center Hosted by: 14th Annual Multistate ESOP Conference Retirement Plan Challenges and Opportunities for Healthcare Employers November 24, 2008 Webcast and USI Consulting Group The True Impact of GASB 45 October 8, 2008 Hosted by: Trustees School Program

11 News January 12, 2012 Inspector General Faults PBGC's "Systemic" Failures Human Resource Executive Online September 26, 2011 Fox Rothschild Attorneys Present at In-house Counsel Conference of Association of Corporate Counsel America South Florida Chapter