A partner in the firm’s Corporate and Securities practice group, Jan has more than 32 years of experience helping clients navigate the myriad of technical tax and ERISA rules governing employee benefit plans and executive compensation arrangements. She devotes her time to advising employers of all sizes and industry segments, both public and private, in the design, drafting, implementation, and administration of tax-qualified retirement plans, health care plans, nonqualified deferred compensation arrangements, and executive compensation arrangements, including executive employment agreements, change in control arrangements, severance and separation arrangements, and cash and equity-based compensation plans.
Jan has extensive experience advising clients on the impact of Code Section 409A, the leading challenge facing executive compensation, and regularly advises clients in other areas of the tax laws affecting executive compensation (such as Code Sections 162(m), 280G and 422). In addition, she advises clients on executive compensation and benefits issues arising in the context of mergers, acquisitions and other corporate events.
Jan excels at analyzing complex benefit and tax issues and finding practical solutions. She is described by her clients and peers as an astute analyst and a creative problem solver.
Should questions or disputes arise, she also provides representation before the Internal Revenue Service and Department of Labor.
- Co-author: A recent IRS ruling enables trustees of employee stock ownership plans to vote allocated shares of securities for which they fail to receive voting instruction, published in National Law Journal (October 30, 1995).
- Author: Compensation - A Simple Concept Made Complex, published in Benefits Quarterly (Third Quarter 1992).
- Bar Associations:
- Forsyth County Bar Association
- North Carolina Bar Association (Former Member of Tax Council 1990-95).
Honors and Awards
Recognized in The Best Lawyers in America© in the fields of Employee Benefits (ERISA) Law, Tax Law, 2015 – Present
Any result the lawyer or law firm may have achieved on behalf of clients in other matters does not necessarily indicate similar results can be obtained for other clients.
- Provided tax advice on executive compensation matters in significant transactions including: spinoff of an enterprise unit of a multinational hospitality company, merger of a manufacturer of high performance radio systems and a notable semiconductor manufacturer, merger of a publically traded bank holding company with a US-based financial institution, and acquisition of an affiliate marketing agency for global brands and retailers by a subsidiary of a global digital retailer.
- Provided ongoing tax advice on executive compensation matters for a publically traded consumer finance company, a national construction supplier, and a publically traded global provider of technology products and solutions.
- Provided ongoing advice on retirement and welfare plan compliance for a world-wide recognized sports membership organization, the trading, distribution and logistics division of global consumer brand, and a community-based non-profit that provides job training, education and employment for veterans.