Alison McCalla Patel is an ERISA attorney with extensive experience in a wide range of employee benefits and executive compensation matters for a broad base of clients, including public and private companies and tax-exempt and governmental entities of all sizes. Much of her employee benefits practice is focused on the design, implementation and administration of various forms of retirement and welfare plans, including 401(k) plans, 403(b) plans, 457 plans, profit sharing plans, health plans, and severance plans.
She also devotes a significant amount of her practice to representing clients in the design of executive compensation arrangements, including equity-based compensation alternatives such as stock options and restricted stock, which frequently involves advanced tax matters, including golden parachute payments and 409A compliance matters.
Alison frequently represents clients in dealings with the Internal Revenue Service, including plan audits, governmental reporting, requests for determinations and voluntary compliance programs. In addition, she has extensive experience handling the employee benefit and executive compensation aspects of corporate mergers and acquisitions.
She is a frequent speaker and author on employee benefits topics, including as a guest legal columnist for The Journal Record business newspaper and a contributing author to the Oklahoma Employment Law Letter.
Representative Experience
· Drafting and implementing qualified plans, welfare plans and non-qualified plans, including plan documents, summary plan descriptions, summary of material modifications, participant communications and benefits summaries
· Drafting and implementation of all types of executive compensation plans and agreements, including stock option plans, restricted stock plans and other equity-based incentive plans, supplemental executive retirement plans, non-qualified deferred compensation plans (and related trusts), employment agreements, and severance/retention agreements
· Analysis of executive compensation plans and arrangements for 409A and 457(f) compliance
· Handled compensation and benefits aspects of mergers and acquisitions, including golden parachute payments, due diligence, drafting and negotiating representations and warranties, plan corrections, and necessary post-closing actions
· Represented numerous clients before the Internal Revenue Service and with plan self-corrections utilizing the Employee Plans Compliance Resolution System (EPCRS)
· Counseling clients regarding compliance with ERISA and Internal Revenue Code provisions
Attorney Articles
· Gavel to Gavel: A few tips for 401(k) plan sponsors
The Journal Record - May 12, 2011
· Legislation: Understanding the tax incentives for new hires in 2010
Oklahoma Employment Law Letter - May 2010
· HIRE Act will save money for qualifying employers
McAfee & Taft Employee Benefits Alert - April 15, 2010
· The accidental ERISA plan: Unintended results of severance pay
The Journal Record - May 28, 2009
At The Podium
· Proceed with Caution - How retirement plan fiduciaries can minimize their exposure to personal and corporate liability presented at EmployerLINC 2012: 'Adventures in HR' on April 10, 2012 in Oklahoma City, Oklahoma.
· Proceed with Caution - How retirement plan fiduciaries can minimize their exposure to personal and corporate liability presented at EmployerLINC 2012: 'Adventures in HR' on April 3, 2012 in Tulsa, Oklahoma.
· Employee Benefits Compliance Basics presented at University of Central Oklahoma Human Resources Society on September 21, 2011 in Edmond, Oklahoma.
· Independent Contractor Issues presented at Western Oklahoma Human Resources on April 14, 2011 in Clinton, Oklahoma.
· When You Need Medical Information About Your Employee presented at Fall 2010 Labor, Employment and Employee Benefits Seminar - Tulsa on October 26, 2010 in Tulsa, Oklahoma.
· When You Need Medical Information About Your Employee presented at Fall 2010 Labor, Employment and Employee Benefits Seminar - Oklahoma City on October 20, 2010 in Oklahoma City, Oklahoma.
· Independent Contractor Issues presented at Spring 2010 Labor & Employment and Employee Benefits Seminar on May 26, 2010 in Oklahoma City, Oklahoma.
· Independent Contractor Issues presented at Spring 2010 Labor & Employment and Employee Benefits Seminar on May 19, 2010 in Tulsa, Oklahoma.
Professional Organizations and Memberships
· Oklahoma Bar Association
· SouthWest Benefits Association