Representative Experience
Qualified retirement plans including 401(k) plans, ESOPs and defined benefit pension plans

Plan administration, fiduciary issues and tax consequences

Health and welfare arrangements, such as VEBAs, cafeteria plans, medical and life insurance programs, including COBRA and HIPAA rules

Benefits and tax litigation on matters such as employee benefit claims, qualified domestic relations orders, multiemployer trust debt collection (including bankruptcy claims), tax exemption issues for deferred compensation plans and 501(c)(3) organizations, and plan termination issues such as withdrawal liability and allocation of surplus assets

Non-qualified deferred compensation arrangements and other forms of executive compensation

Assist nonprofit organizations with entity formation, filing for federal tax exemption and property tax exemption; specific issues include unrelated business taxable income, for-profit subsidiaries, self-dealing issues, lobbying, reasonable compensation, charitable gaming

General business agreements, including employment and noncompetition agreements

Tax issues in real estate, business and tax exemption organizations

Participated in state lobbying efforts

Administrative rule development and challenges

Prior Experience
Attorney, private practice handling special projects relating to nonprofit organizations and employee benefits

Executive Director and Legal Counsel, Oregon Sports Trust

Associate, Lane Powell Spears Lubersky

Publications and Presentations
Author, "Effectiveness of Sporting Event Waivers," Slowtwitch.com, 2003

Co-author, "Health Plans" Chapter in Health Law Manual, 1992

Co-author, "How the Management Service Organization Rules Operate," Journal of Taxation, 1986

Memberships and Activities
Oregon State Bar

Washington State Bar Association

Western Pension and Benefits Conference

Member, Board of Directors and Officer, Oregon Sports Hall of Fame and Museum, 1996-present

Founder and Member, Board of Directors, Oregon Charitable Gaming Association, 2000-present

Education
J.D., University of Oregon, 1985

B.S. in Finance (Honors), B.S. in Political Science, University of Oregon, 1982