Stuart C. Harris

Partner

I'm fluent in a highly convoluted area of the law so you don't have to be.

Stuart Harris starts by listening to identify the client’s goals and concerns, and then determines which rules apply. While some questions yield crisp, clear answers, the complex nature of employee benefits law often leads to gray areas and an analysis of competing risks. Stuart uses his 30 years of experience to break down the complexity into plain English, and guides clients to an informed decision and plan of attack for the associated action steps.

Stuart counsels clients on a wide range of employee benefits issues, including the design and administration of qualified retirement plans, nonqualified deferred compensation arrangements, executive incentive programs, and health insurance plans. Areas of particular expertise include 401(k) plans, ESOPs, and stock option plans, as well as group health and cafeteria plans. Stuart's work includes advice on the tax and ERISA implications (including COBRA rules) of all types of employee benefits programs, particularly in the context of larger business transactions.

Practice Highlights

Qualified retirement plans

Advising employers on the design and administration of 401(k) plans and other types of qualified retirement plans (including ESOPs). Drafting or amending plan documents, working with clients to obtain favorable IRS determination letters for both individually designed plans and pre-approved language plan documents. Representing clients in connection with IRS audits and Department of Labor investigations of retirement plans.

Executive and incentive compensation

Working with a wide range of companies (both publicly traded and privately held) on the creation and implementation of stock option plans and other equity-compensation programs, as well as helping craft nonqualified deferred compensation programs and other forms of executive compensation, and regularly advising on the ramifications of Section 409A of the Internal Revenue Code. Frequently assisting companies involved in corporate mergers and acquisitions regarding the effect of the transaction on their equity-based and incentive benefit plans, including an analysis of the “golden parachute” rules under Section 280G of the Internal Revenue Code.

Group health insurance and other welfare benefits plans

Analyzing the tax and non-tax rules governing group health insurance plans and other ERISA "welfare" benefits programs, including implications of the Affordable Care Act. Drafting plan documents and assisting with proper plan administration, including advice on COBRA continuation rules and HIPAA requirements.

Admitted to Practice

Oregon, 1992
Washington, 1986

Education

J.D., Cornell Law School, 1986, cum laude
B.A., English, Brigham Young University, 1983

Memberships & Affiliations

- Western Pension and Benefits Conference
- Employee Benefits Committee, Taxation Section, American Bar Association
- Taxation Section, Oregon State Bar Association

Professional Recognition

- Named as one of "America's Leading Lawyers for Business" in Employee Benefits & Executive Compensation (Oregon) by Chambers USA, 2020
- Named one of "Portland's Best Lawyers" in Employee Benefits Law by Portland Monthly, 2006
- Named one of the "Best Lawyers in America" in Employee Benefits Law by Best Lawyers, 2007-present
- Selected to "Oregon Super Lawyers," Thomson Reuters, 2006-2015

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