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Tom St. Ville is a principal and resident in the firm’s Baltimore office. His practice is concentrated in employee benefits law and executive compensation under ERISA and the Internal Revenue Code. He counsels public and private companies, as well as non-profit employers, on all facets of employee benefit and executive compensation programs, including tax-qualified pension and savings plans, executive deferred compensation, welfare plans, including HIPAA and COBRA compliance, and fiduciary and prohibited transaction issues arising in connection with management and investment of plan assets. Mr. St. Ville also advises businesses and their owners regarding the design and use of equity compensation programs, such as stock options and other stock-based programs. He has principal responsibility for advising clients concerning the use of employee stock ownership plans, and has experience in the use of ESOPs in a wide variety of transactions, including leveraged buy-outs, merger and acquisition transactions and as a take-over defense. These transactions have ranged in size from under $2 million to over $30 million. He has also served as counsel to numerous banks and other lenders and trustees in ESOP transactions. He has served as an adjunct professor of taxation at the University of Tulsa College of Law and as an adjunct professor in employee benefits for the graduate tax program of the University of Tulsa. He also has lectured on the fiduciary responsibility provisions of ERISA at the Philadelphia Institute for Employee Benefits Training. Mr. St. Ville served as chairman of the Employee Benefit Subcommittee of the Tax Section of the Maryland State Bar Association from 1997-1999 and is a member of the International Pension and Employee Benefits Lawyers Association (IPEBLA), the National Association of the Stock Plan Professionals (NASPP) the ESOP Association and the National Center for Employee Ownership (NCEO). Mr. St. Ville is a frequent speaker on employee benefits and executive compensation topics and has authored several articles for such publications as The Journal of Taxation, The Journal of Compensation and Benefits and The Journal of Pension Planning and Compliance. Mr. St. Ville is the author of The Bureau of National Affairs, Corporate Practic Series Portfolio No. 75, "Stock Options and Other Equity-Based Compensation Arrangements." He is also the author of the "Stock Option Litigation Guide" (Pike & Fischer, 2002) and is a contributing author to the "Employee Benefits Law (Second Edition)" (BNA) treatise prepared by the ABA Section of Labor and Employment Law. Practice Areas: Alternative Dispute Resolution Employee Benefits & Executive Compensation Employee Stock Ownership Plans (ESOPS) & Stock Bonus Plans ERISA Compliance, Fiduciary Responsibility & Plan Asset Management Health & Welfare Plans/HIPAA Non-Qualified Deferred Compensation & Executive Compensation Stock Option & Other Equity Compensation Programs Tax-Deferred Plans for Governments & Non-Profit Organizations Tax-Qualified Pension, Savings, Profit Sharing & 401(k) Plans Bar Admissions/Court Admissions:Maryland Oklahoma Pennsylvania Wisconsin Federal District Court - Eastern and Western Districts of Wisconsin United States Tax Court Education:University of Denver College of Law, L.L.M. 1982. University of Tulsa College of Law, J.D. 1979. University of Notre Dame, A.B. 1975. Affiliations, Associations and Special Achievements: Adjunct Professor,ERISA Fiduciary Responsibility, The Philadelphia Institute for Employee Benefits Training, Philadelphia, Pennsylvania (Summer, 1990) Adjunct Professor,Taxation of Pensions and Deferred Compensation, The University of Tulsa College of Business Administration, Master of Taxation Program (Fall 1987) American Bar Association: Member, Tax Section Employee Benefits Committee; Labor and Employment Law Section Employee Benefits Committee Baltimore Magazine: Listed as a Maryland Super Lawyer (2007, 2008) International Pension and Employee Benefits Lawyers Association (1995-present) Wisconsin, Oklahoma, Pennsylvania, and Maryland Bar Associations: Chairman, Tax Section, Employee Benefits Subcommittee (1997-1999) Publications: Author,Stock Option Litigation Guide,Pike & Fischer (February 2002). Author,Stock Options and Other Equity-Based Compensation Arrangements,BNA Corporate Practice Series, Portfolio No. 75 (February 04, 2000). Co Author,Educational Expenses: How to Meet the Several Tests Needed to Qualify Them as a Deduction,Tax Ideas, Vol. 41, No. 8 (August 1994). Co Author, The Division of Pension Benefits in Divorce: 'You Can Have the Condo, I'll Take a QDRO; 57 Oklahoma Bar Journal 2561 (October 25, 1986). Contributing Author, Broad-Based Equity Incentives for Employees, Journal of Selected Readings 1987 - 1995, Foundation for Enterprise Development. Contributing Author, Employee Benefits Law (Second Edition), BNA, ABA Section of Labor and Employment Law. (January 04, 2004). Contributing Author,Stock Related Executive Compensation,The Owner’s Toolbox on Equity Incentives, Foundation for Enterprise Development (March 1998). Contributing Editor, "The Entrepreneur’s Guide to Equity Compensation," Foundation for Enterprise Development (July 1998).Final Regs. on Fringe Benefits Fail to Resolve Many Substantive Issues,Journal of Taxation, Vol. 72, No. 4 (April 1990).Step by Step Approach to Meeting the Minimum Participation Rules, Journal of Compensation and Benefits, Vol. 5, No. 1 (July-August 1989).The Proposed Minimum Participation Regulations: A Step by Step Approach, Journal of Pension Planning and Compliance, Vol. 15, No. 3 (1989). Speaking Engagements: Faculty Participant, Avoiding Litigation in Your HR Department and Legal Issues in the Boardroom, Institute of Management and Administration (IOMA), 2003 Human Assets Conference, New York, New York (March 06, 2003). Faculty Participant, Employee Stock Purchase Plans, National Center for Employee Ownership, 21st Annual Conference, Chicago, Illinois (April 24, 2002). Faculty Participant, Financial Planning Perspectives: Tax Planning Viewpoint, 1990-1991 Program - Method, Timing and Taxation of Qualified Plan Distributions,The College for Financial Planning. Faculty Participant, How Successful Entrepreneurial Companies Attract, Motivate & Retain Employees - ESOPs in the 1990s, National Technological University, Satellite Teleconference Series (October 11, 1993). Faculty Participant, Maximizing Wealth Through Shareholder Initiatives ESOPs in the 1990s,Dean Witter Reynolds, Inc./Houlihan Lokey Howard & Zukin Workshop, Columbia, Maryland (June 10, 1997). Faculty Participant, Non-ESOP Equity Compensation: Stock Options and Related Plans, National Center for Employee Ownership, 17th Annual Conference, Minneapolis, Minnesota (April 22-24, 1998). Faculty Participant,Overview of Stock Options, Restricted Stock and Other Equity Compensation Plans,National Center for Employee Ownership, 19th Annual Conference, Chicago, Illinois (April 12-14, 2000). Faculty Participant, Using Equity Compensation Strategies for Corporate Growth - Broad-Based Equity Compensation Plans, Foundation for Enterprise Development (September 29, 1994). Local Commentator,Tax Reform Act of 1986: Changes Affecting Pension and Compensation Matters, ALI/ABA/ABA Video Program (November 06, 1986). Presenter,Broad-Based Equity Compensation Plans, Foundation for Enterprise Development Workshop, McLean, Virginia (May 22, 1996). Presenter, Securities Registration Concerns in Equity Compensation, Foundation for Enterprise Development Workshop, McLean, Virginia (February 17, 1998). |
