Paul’s practice encompasses the breadth of issues involving the employment relationship, focusing heavily on employee benefits and executive compensation.
Leveraging decades of experience in human resources matters, Paul counsels human resource professionals, in-house counsel, trustees, compensation committees, third-party administrators and life insurance professionals in the design, operation, compliance, and best practices for all types of compensation and employee benefit plans.
He offers a pragmatic approach as he regularly tackles compliance issues associated with a myriad of federal statutes, including ERISA; the Internal Revenue Code, including162(m), 280G — golden parachutes, 409A — deferred compensation, FICA and FUTA; the Securities Exchange Act, including 16(b) compliance, 10b5-1 plans, and S-8 and proxy disclosure; HIPAA, COBRA, GINA, ADEA, and SOX; state tax laws, including payroll, income and “source” taxes; and the enforcement of restrictive covenants, including non-competition, non-solicitation and confidentiality provisions. He has devoted substantial time to the PPACA health care reform, counseling clients regarding overall compliance, including retaining grandfather status. Recently, he has been counseling employers on the repercussions of the U.S. Supreme Court’s decision regarding the Defense of Marriage Act (DOMA) and the federal and state tax and other implications of the decision.
Paul also represents individual executives negotiating employment and separation agreements; advises tax-exempt organizations in the design and implementation of tax-deferred annuities (403b) and deferred compensation (457) plans; and counsels insurers, brokers and employers on the use of life insurance products.
- Represented Southeastern Mills, Inc., a leading food products company, in the sale of its custom coatings and seasonings division to Kerry Inc.
- Represented Columbia Care Inc. in its public listing on the Canadian NEO Stock Exchange, making it the first company with an enterprise value of more than $1 billion to list on the NEO.
- Advises a multistate medical cannabis operator on raising private capital, secondary sales of equity interests, acquisitions and Canadian SPAC financing, and provides tax, benefits and general corporate advice.
- Represented a provider of working capital loans to small businesses in connection with both a control investment by a private equity firm and the subsequent acquisition of a controlling interest in a complementary business.
- Represented a private equity firm in connection with its formation, development and financing of, and exit from, multiple wireless communication tower companies.
- Named to The Best Lawyers in America in the area of employee benefits (ERISA) law (2021-2022, 2024)
- Recognized by The Legal 500 United States in the area of tax: employee benefits and executive compensation (2018-2020)
- District of Columbia Bar, Taxation Section, Employee Benefits Committee
- District of Columbia
- J.D., with high honors, George Washington University Law School
- B.A., with distinction, University of Colorado
- B.S., magna cum laude, University of Colorado
Latest Insights
- InsightsMore time to catch up: IRS announces two year delay of Roth catch-up requirement
- InsightsPreparing employee benefit plans for the emergency exit
- InsightsSimply the vest: IRS streamlines rules for retirement plan forfeitures
- InsightsNLRB nixes broad non-disparagement and confidentiality clauses in employee severance agreements
- InsightsSECURE 2.0 in 2023 and beyond
- InsightsClimate change applies to government too: DOL issues new final ESG regulations
- InsightsNotice of proposed rulemaking: Employee or independent contractor classification under the Fair Labor Standards Act?
- InsightsIRS announces RMD-elay for new rules
- InsightsDOL’s proposed QPAM amendments may amount to an effective revocation of the exemption
- InsightsDOL makes no secret of its concerns about crypto
- Insights2021 in review–individual prohibited transaction exemptions
- InsightsIRS goes for gold with EPCRS Expansion
- InsightsDOL hears an ERISA claimant on access to audio recordings
- InsightsCOBRA subsidy strikes again with IRS guidance in Notice 2021-31
- InsightsGAO report illuminates DOL enforcement of ERISA
- InsightsSummer vaccinations: EEOC releases updated guidance on vaccination incentives
- Insights2020 in review – ERISA guidance
- Insights2020 in review — ERISA enforcement
- InsightsExecutive decision: IRS finalizes section 162(m) regulations
- InsightsUnlocking the process - Guide to ERISA individual prohibited transaction exemptions
Latest News
- NewsNine Eversheds Sutherland Attorneys Named "Lawyer of the Year"; 137 Attorneys Recognized in 2024 Edition of The Best Lawyers in America
- News19 Eversheds Sutherland Practice Areas, 102 Attorneys Named Among Nation’s Best in 2020 Legal 500 United States
Insights
More time to catch up: IRS announces two year delay of Roth catch-up requir...
Insights
Preparing employee benefit plans for the emergency exit
Insights
Simply the vest: IRS streamlines rules for retirement plan forfeitures
Insights
NLRB nixes broad non-disparagement and confidentiality clauses in employee ...