James Bristol is a partner with Waller Lansden. Mr. Bristol has more than 20 years experience in all areas of ERISA, executive compensation, retirement, health and employee benefits. His practice includes mergers and acquisitions, legal compliance and establishing and administrating all type of benefit plans. Mr. Bristol is recognized in The Best Lawyers in America (Woodward White, Inc.) for his work in employee benefits law. He has worked a broad range of industries including healthcare, financial services, and manufacturing and services industries. Mr. Bristol has represented clients in numerous examinations by the U.S. Department of Labor and Internal Revenue Service. He has had significant engagements as an ERISA expert witness.
In the area of executive benefits, Mr. Bristol provides counsel on stock and equity incentive programs, deferred compensation agreements, including 409A, SERPs, rabbi trusts and funding. His practice covers federal and state securities law, corporate governance, financial and accounting considerations, special considerations of golden parachute and 162(m) taxes and requirements under the Troubled Asset Relief Program (TARP).
Professional Activities
· Member, Tennessee, Texas, Georgia, Washington and American Bar Associations
· Member, Health Law Section and Tax Section of the American Bar Association
· Member, Employee Benefits Committee of ABA Tax Section; active in various subcommittees and meet annually with members and officials from national office of Treasury Dept. and Internal Revenue Service, Employee Plans Division
· Member, ESOP Association, Washington, D.C.
- NewSouth Chapter Advisory Board
Civic and Other Activities
· Member, Board of Directors, Knowledge Academies
· Former Member, Board of Directors of the American Lung Association of Tennessee
· Member, Robertson Association and Sennett Society of the United Way
· Pro bono Volunteer, Nashville Bar Association
Articles
11/22/2011, Fall of a nonprofit?, nashvillepost.com
4/8/2010, Waller Lansden Banking and Financial Services Update Vol. 5, Spring 2010
4/1/2010, FICA Tax Ruling Could Open Door for Employer Refunds - April 15, 2010 Filing Deadline for Severance Paid in 2006, Refunds on Later Years Possible
11/24/2009, "More companies embrace consumer-driven health plans, but most employees still remain skeptical," Nashville Business Journal, Nov. 20, 2009
8/12/2009, James B. Bristol, "IRS Right to Levy: Seizing and Selling Nontransferrable Options?" Pension and Benefits Daily, August 2009
7/10/2009, IRS Claims Greater Rights Than Stock Option Holders - OK To Garnish and Levy on Nontransferrable Options
3/19/2009, TARP Recipients: Treasury and Congress Still Targeting Bonuses
10/23/2008, First Round of Relief Under the Emergency Economic Stabilization Act
9/18/2008, Firm Ranked Number One for Health Care, Government Relations, Mass Tort Litigation, Bankruptcy, Antitrust and Tax Law in Nashville and Tennessee
7/29/2008, Compensation Disclosures: Notes on the 2008 Proxy Season
6/9/2008, James Bristol, "Health Savings Accounts: Financial and Other Hurdles," ABA Health eSource, May 2008, Volume 4, Number 9
6/9/2008, James Bristol, "Tightening Section 162(m)'s Performance Pay Requirements: Golden Parachutes Take Another Hit," Executive Compensation Library, Journal Reports: Law & Policy, June 2008
2/26/2008, IRS Ruling Changes 162(m) Performance Pay Requirements
11/7/2007, Ask the Legal Professional As Seen in the Nashville Business Journal on November 2, 1007: Has the IRS extended the deadline for employers to comply with the new deferred compensation rules?
10/26/2007, IRS Grants a New Extension for Section 409A Compliance
8/28/2007, IRS Petitioned to Extend Deadline on 409A Deferred Compensation Regulations
8/22/2007, Conviction in Stock Option Backdating Case May Signal Increased Federal Prosecution
4/18/2005, SEC Delays Effective Date of Stock Compensation Accounting Rules
3/24/2005, Automatic Rollovers are Coming - Are You Ready?
1/24/2005, Compensation Committees and the Stricter Standards of Independence Under SEC Rules and the Internal Revenue Code
12/29/2004, Upcoming Tax and Accounting Changes for Stock Options and Other Equity Incentives
10/14/2004, FASB Announces Delay in Stock Option Expensing
10/13/2004, Congress Overhauls Nonqualified Deferred Compensation
6/30/2004, Supreme Court Upholds ERISA Preemption of Personal Injury Law
3/19/2004, High Court Reverses "Reverse Age Discrimination" Under the ADEA