Mark Wincek concentrates his practice on qualified retirement plans, welfare benefits and flexible and executive compensation. Mr. Wincek is a frequent writer on employee benefits matters. He has contributed to the Benefits Law Journal, the Journal of Pension Planning and Compliance, the National Law Journal, the Tax Management Compensation Planning Journal, Tax Notes, the Journal of Pension Benefits and the Proceedings of the New York University Annual Conference on Employee Benefits and Executive Compensation (NYU Annual Conference). He is also certified in flexible compensation instruction. Mr. Wincek was the developer of a widely imitated VEBA pre-funding strategy for collectively bargained employees (the only pre-funding strategy that has survived IRS challenge). He served as counsel to the Cafeteria Plan Coalition, an employer group that worked to protect cafeteria plans in Congress and with the IRS and founded the Cash Balance Practitioners Group, a group that had worked for reasonable rules for cash balance plans. He has assisted the Coalition to Promote Employee Stock Ownership to achieve enactment of the Worker Economic Opportunity Act, which exempts certain stock compensation programs from the overtime provisions of the federal wage and hour laws. In addition, Mr. Wincek played a lead role in the coalition that successfully sought relief for the pension funding pressures caused by recent declines in 30-year Treasury bond yields. He has assisted the Employers Council on Flexible Compensation (ECFC) on cafeteria plan and welfare benefits matters, including representing ECFC in the IRS hearing on the section 132(f) transportation benefit regulations and leading the discussion with Treasury and IRS regarding HRAs at the ECFC's July 11, 2002 conference and worked with IRS and Treasury to fashion reasonable rules for using debit cards to make payments under HRAs and FSAs. From 1976 to 1981, Mr. Wincek was on the staff of the U.S. House Ways and Means Committee, serving as Senior Subcommittee Counsel to the Ways and Means Oversight Subcommittee in 1980 and 1981. While on the Hill, Mr. Wincek participated in the initial drafting and enactment of Code section 125, the Code provisions on dependent care assistance, as well as provisions that still govern health and welfare plan nondiscrimination. Mr. Wincek is listed in the 2009 and 2010 editions of Chambers USA: America's Leading Lawyers for Business for Employee Benefits & Executive Compensation Law, as well as, in 2005 as both a "Leading Individual (Employee Benefits)" and as a leading member of one of only four Washington, D.C. benefits practices receiving Chambers highest rating ("Band 1"). He was recognized in The Best Lawyers in America ® for Employee Benefits Law in 2011 and the three years immediately preceding. Mr. Wincek has been named a Washington, D.C. "Super Lawyer" in Employee Benefits and ERISA Law in 2009 and again for Employee Benefits Law in 2010 by SuperLawyers magazine. He is AV® rated by Martindale-Hubbell. Professional & Community Activities 2009 BTI Client Service All-Star Team American Bar Association, Tax Section, Member and Chairman of the Statutory Welfare Benefits Subcommittee (1986 and 1990) American College of Employee Benefits Counsel, Charter Fellow Benefits Law Journal, Editorial Advisory Board (1988-present) ECFC Flex Advisory Council, Member Georgetown University Law Center, Former Adjunct Professor of Law, Tax Aspects of Welfare Benefits Plans Experience Employee benefit representation for Fortune 50 company, Represented a Fortune 50 company since 1981, company is one of the nation's earliest adopters of flexible benefits and that has been a consistent innovator in the delivery of employee benefits to its employees. ERISA litigation for soft drink manufacturer, Represented a Fortune 100 company benefit plan administrator in ERISA case involving over-payments to plan beneficiary. Drafting of United States Code section 125, Participated in the initial drafting and enactment of United States Code section 125 which enacted provisions on dependent care assistance, as well as provisions that still govern health and welfare plan nondiscrimination. Counsel to nonprofit employer organization *, Served as counsel to a nonprofit employer group organization that worked to protect cafeteria plans in Congress and with the IRS. Employee benefit counseling for a membership organization specializing in compensation issues, Advised a membership organization specializing in compensation issues on cafeteria plan and welfare benefits matters, including representing the client in an Internal Revenue Service hearing on the section 132(f) transportation benefit regulations and leading the discussion with Treasury and the Internal Revenue Service regarding health reimbursement arrangements. *Experience gained by attorney prior to joining Kilpatrick Townsend Publications 20 January 2012, Information Statements Due by January 31, 2012 for ISO Exercises and ESPP Stock Transfers, Legal Alerts 10 January 2012, New Guidance Issued for Reporting the Cost of Health Coverage on Forms W-2, Legal Alerts 23 December 2011, 2012 Benefit Limits, Legal Alerts 01 December 2011, DOL Raises the Stakes for the Audit Quality Initiative, Legal Alerts 02 November 2011, Final Investment Advice Regulations, Legal Alerts 05 April 2011, Reporting the Cost of Health Coverage on Forms W-2, Legal Alerts 01 January 2011, Nondiscrimination Rules Delayed For Insured Health Plans, Legal Alerts 22 December 2010, 2011 Benefit Limits, Legal Alerts 07 September 2010, Reimbursing OTC Drugs and Applying for Mini-Med Waivers, Legal Alerts 27 August 2010, The Next Generation of Appeals Procedures - New Federal External Review Process and Model Notices, Legal Alerts 05 August 2010, DOL Takes Aim at Hidden Retirement Plan Fees, Legal Alerts 27 July 2010, Internal Appeals and External Review Processes under the Affordable Care Act, Legal Alerts 19 July 2010, Preventive Care Rules under the Affordable Care Act, Legal Alerts 14 July 2010, IRS Increases Scrutiny of 401(k) Plans, Legal Alerts 24 June 2010, Affordable Care Act Patient Bill of Rights Guidance Application to Non-Grandfathered and Grandfathered Plans, Legal Alerts 16 June 2010, Will Grandfathered Health Plans Become An Endangered Species?, Legal Alerts 18 May 2010, Health Care Reform, Emerging Issues 17 May 2010, Health Care Reform - Availability Of Coverage For Adult Children, Legal Alerts 11 May 2010, Early Retiree Reinsurance Program - HHS Releases Interim Final Regulations, Legal Alerts 30 March 2010, Health Care Reform - Impact On Employers And Employer-Sponsored Health Plans, Legal Alerts 13 October 2009, HHS GINA Proposed Regulations - HIPAA Covered Entities Impacted, Legal Alerts 13 October 2009, GINA Interim Final Regulations - Wellness and Disease Management Programs Impacted, Legal Alerts 18 August 2009, The FTC Red Flags Rule - Impact on Employee Benefit Programs , Legal Alerts 31 December 2008, Taxation of Educational Assistance to Employees
Source: American Society of Training and Development, Articles 14 July 2008, Conflict of Interest in Claims Decisions - A Critical Analysis of MetLife v. Glenn, Legal Alerts 20 June 2008, Heroes Earnings Assistance and Relief Tax Act, Legal Alerts 21 May 2008, Landmark Genetic Nondiscrimination Legislation, Legal Alerts 19 February 2008, DOL Updates FMLA Regulations - A Benefits Perspective, Legal Alerts 08 November 2007, Fiduciary Relief for Qualified Default Investment Alternatives, Legal Alerts 27 March 2007, Setting the Stage for the Final Section 409A Regulations, Legal Alerts 02 November 2006, TRICARE Amendment Affects Employer Group Health Plans, Legal Alerts 18 August 2006, President Signs Pension Protection Act of 2006, Legal Alerts 01 June 2006, Proposed Clarifications to Section 409A Proposed Regulations Regarding Restoration Plan Participants Who Become Disabled
Source: Kilpatrick Stockton LLP, Other Publications 31 January 2006, Fear and Loathing on the Benefit Trail: Section 409A and Employer Health Plans, Legal Alerts 25 January 2006, Statement of Mark D. Wincek at the Hearing on Section 409A Proposed Regulations
Source: Kilpatrick Stockton LLP, Other Publications 24 January 2006, SEC to Propose Major Changes in Executive Compensation Disclosure, Legal Alerts 02 November 2005, 2006 Benefit Limits, Legal Alerts 06 October 2005, The Wait Is Over: Proposed Regulations Under Section 409A, Legal Alerts 30 September 2005, A Hurricane of Relief - A Summary of Employee Benefit Plan Provisions, Legal Alerts 31 August 2005, Part D Creditable Coverage, Subsidy Employer Obligations & Opportunities Under Medicare's New Prescription Drug Program, Legal Alerts 19 May 2005, 2-1/2 Month Grace Period Reduces Section 125 Use-It-or-Lose-It Risk, Legal Alerts 08 March 2005, Nonqualified Deferred Compensation - Validating Your Section 409A Transition and Compliance Plan
Source: Corporate and Securities Law Committee of the Association of Corporate Counsel, Articles 09 February 2005, Exploring NYSE's and Nasdaq's Shareholder Approval Requirements for Equity Compensation Plans
Source: Benefits Law Journal, Articles 30 September 2002, Guidance on Debit Cards: How Policymakers Should Proceed
Source: ECFC Flex Reporter, Articles 15 September 2002, Final HIPAA Privacy Regulation Modifications: Highlights for Group Health Plans and Plan Sponsors
Source: The ECFC Flex Reporter, Articles 01 July 2002, Plan Fiduciary: Do Plan Subrogation Provisions Survive the Supreme Court's Decision in Great-West?
Source: Journal of Pension Benefits, Articles 30 June 2002, An Employer Roadmap and Implementation Model for the HIPAA Privacy Rules
Source: The ECFC/CPAC Flex Reporter, Articles 30 June 2002, Split-Dollar Redux: Notice 2002-8
Source: Benefits Law Journal, Articles 31 March 2002, EGTRRA Throws a Wet Diaper on Dependent Care FSAs
Source: The ECFC/CPAC Flex Reporter, Articles 15 December 2001, Reinventing Vacation Trading
Source: The ECFC Flex Reporter, Articles 30 November 2001, Emerging Flexible Benefit Opportunities
Source: Benefts Law Journal, Articles 30 September 2001, EGTRRA's Impact on FSAs - A Mixed Bag (At Best)
Source: The ECFC Flex Reporter, Articles 30 April 2001, Split-Dollar Deflation: Notice 2001-10 and TAM 200002047
Source: Benefits Law Journal, Articles 31 December 2000, Charging Ahead with FSA Debit Cards - What Do the Regulations Say?
Source: The ECFC/CPAC Flex Reporter, Articles 30 June 2000, ECFC Testifies at the Transportation Regulations Hearing: Much Ado About Vouchers
Source: The ECFC/CPAC Flex Reporter, Articles 01 December 1999, Working with the Final 3121(v)(2) Regulations
Source: Benefits Law Journal, Articles 31 August 1999, Identifying Deferred Compensation Under the Final 3121(v)(2) Regulations
Source: Benefits Law Journal, Articles 30 September 1998, How to Fix a Broken Cafeteria Plan (Parts I, II and III)
Source: The ECFC/CPAC Flex Reporter, Articles 30 June 1998, IRS Confirms that Most Health FSAs Funded with Cashable Credits Are Exempt from HIPPA
Source: The ECFC/CPAC Flex Reporter, Articles 31 July 1993, Accidental MEWA Trap Widens
Source: DOL's MEWA Booklet, Articles News 06 September 2011, Kilpatrick Townsend Earns Record-Breaking Recognition in Annual Best Lawyers in America 2012, News Releases 13 June 2011, Kilpatrick Townsend Again Earns Highest Recognition From CHAMBERS USA 2011, News Releases 05 May 2011, Kilpatrick Townsend Attorneys Named 2011 Washington, D.C. Super Lawyers, News Releases 12 August 2010, Kilpatrick Stockton Earns Record-Breaking Recognition in Annual Best Lawyers in America 2011, News Releases 29 June 2010, Kilpatrick Stockton Attorneys Selected as World's Leading Law Practitioners by Prestigious Legal Media Group, News Releases 14 June 2010, Kilpatrick Stockton Again Earns Highest Recognition From CHAMBERS USA 2010, News Releases 12 April 2010, Kilpatrick Stockton Partners Keith Harper, Mark Stember, and Mark Wincek Named Washington, D.C. Super Lawyers, News Releases 15 June 2009, Kilpatrick Stockton Once Again Earns Highest Recognition From Chambers USA, News Releases 22 January 2009, Kilpatrick Stockton Partners Joe Beck and Mark Wincek Receive National Recognition for Fortune 1000 Client Service, News Releases Events 12 March 2008, IRS Guidance and Transition Relief on 162(m): The Other Shoe Drops, Events |