Charles focuses his practice in the areas of ERISA, executive compensation, and taxation. Possessing a wealth of experience in all aspects of employee benefits arrangements, he frequently provides counsel to both for-profit and not-for-profit entities regarding numerous employee benefit and retirement benefit arrangements. Charles is regularly involved with issues involving defined contribution and defined benefit pension plans, Code Section 403(b) plans, multiemployer pension plans, ESOPs, and other equity-based and incentive compensation arrangements.
As many of his clients maintain both tax-qualified and non-qualified arrangements, Charles is often called upon to provide compliance and drafting guidance for deferred compensation arrangements, Code Section 457(b) and 457(f) plans, and similar executive compensation vehicles. Recognizing that education is a key to maintaining successful employee benefit plans, he regularly advises his clients with respect to their group health insurance arrangements, including the ever-changing aspects of compliance with the Patient Protection and Affordable Care Act of 2010. Charles’s compliance expertise extends to ERISA fiduciary issues, prohibited transaction and controlled group analyses, and government-sponsored correction programs, such as the Employee Plan Compliance Resolution System (EPCRS), the Delinquent Filer Voluntary Correction Program (DFVCP), and the Voluntary Fiduciary Correction Program (VFCP).