Alson R. Martin

Mr. Martin is a recognized national authority in the fields of business law, taxation, healthcare, and employee benefits. He serves as general counsel for over 300 privately owned businesses. Mr. Martin has represented numerous purchasers and sellers of businesses in negotiating, structuring and closing numerous transactions, including management investors involved in taking companies private; the sales of stock, and assets, mergers, acquisitions, spin-offs and split-ups; and multiple joint ventures, as well as the creation and sales of ambulatory surgery centers, specialty hospitals, and other healthcare entities.

He has carefully followed the 2010 federal health care reform, has counseled employers on its impact and various techniques to deal with it, and is the author of an internet blog and book on this subject called “Healthcare Reform Facts,” which discusses what employers and individuals need to know to know about this complex legislation to comply, take advantage of planning opportunities, and avoid penalties.

Mr. Martin works with over 300 retirement plans and welfare benefit plans, including plan design, legal compliance, and drafting of all types of retirement plan documents, including defined benefit, money purchase, cash balance, 401(k), profit sharing and ESOP plans, as well as cafeteria plans, health plans, stock option programs, phantom stock, deferred compensation, and other incentive programs. He has worked extensively with IRC § 409A in connection with severance pay, deferred compensation, stock option and other arrangements for the payment of compensation.  Mr. Martin was asked to be the plaintiffs’ co-counsel by the Houston, Texas, firm of Susman & Godfrey involving the establishment and operation of Burlington Industries' ESOP. The defendants paid the plaintiffs $27.5 million in 1996, the largest settlement/ verdict to that date in any ESOP case.

Mr. Martin was for many years Co-Chair and speaker at the Annual Advanced Course of Study Professional Service Organizations, a faculty member for the ALI-ABA Courses Estate Planning for the Family Business Owner and Sophisticated Estate Planning Techniques, as well as speaker at many national meetings of the American Bar Association Tax Section, the ESOP Association Annual Convention, Mountain States Pension Conference, Southern Federal Tax Conference, Notre Dame Estate Planning Symposium and the Ohio Pension Conference, as well as the Alabama, Georgia Federal, Kansas, Missouri and Tennessee Tax conferences.

Mr. Martin is president and a director of the Small Business Council of America, a national tax and employee benefits lobbying group. He also has testified in Congress regarding federal tax legislation. He was a delegate to the 1995 White House Conference on Small Business and 2006 Savers’ Summit, Washington,    D.C.

Additionally, Mr. Martin is author of the books Healthcare Reform Facts (Sept. 2012), Limited Liability Companies and Partnerships (3d. ed. 2011; Supp. 2012) and co-author of the book Kansas Corporation Law & Practice (Including Tax Aspects) 5th ed, (2011). He was the Technical Editor of The 401(k) Advisor from 1995 until 2012. In addition, he has written many articles in various publications, including the Journal of Taxation, Journal Taxation of Employee Benefits, Tax Management’s Compensation Planning Journal, The Practical Accountant Magazine, University of Kansas Law Review, Journal of Pension Planning, Journal of the Kansas Bar Association, and ALI-ABA Course Materials Journal.

Mr. Martin was co-author of the original Kansas Limited Liability Company Act (third enacted in U.S.) and author (Kansas, second enacted in U.S.) and co­author (Missouri) of these states’ IRA/Qualified Plan shield statutes. He was a Trustee, Johnson County Community College (1977-1981), and adjunct professor of Tax Law at Kansas University (1977-1979) and UMKC Law Schools (1976-1979).

Mr. Martin was a Lieutenant, Judge Advocate General’s Corps, U.S. Navy (1972-1975).

Court Memberships

  • Kansas
  • U.S. District Court for the District of Kansas
  • U.S. Tax Court
  • U.S. Supreme Court

Honors

  • Named the Kansas City, Kan. Employee Benefits (ERISA) Law “Lawyer of the Year” by Best Lawyers, 2014
  • Awarded the Small Business Council of America Lifetime Achievement Award, 2013
  • Selected as one of the American Lawyer Media & Martindale-Hubbell™ Top Rated Lawyers in Health Care
  • Named the Kansas City, Kan. Tax Law “Lawyer of the Year” by Best Lawyers, 2013
  • Selected for Super Lawyers Business Edition - 2011 to date
  • Selected as Best Lawyers Kansas City, Kansas, Corporate Lawyer of the Year - 2010
  • Fellow of both the American College of Tax Counsel and the American College of Employee Benefits Counsel
  • Selected among The Best Lawyers in America®, since its inception in three categories
  • Chambers America's Leading Lawyers for Business
  • Outstanding Lawyers of America, Guide to Leading U.S. Tax Lawyers
  • Missouri/Kansas Super Lawyers, 2007 to date
  • Martindale-Hubbell® “AV” Rating
  • Root Tilden Scholar
  • Law Review, Note & Comment Editor
  • Phi Beta Kappa
  • Summerfield Scholar

Professional Affiliations

  • President, Small Business Council of America (SBCA)

Publications

Books

  • Author, Healthcare Reform Facts, National Underwriter/Summit Business Media Sept. 2012

  • Author, The Limited Liability Company and Partnership Answer Book: 3rd Edition, 2011, 2012 Cumulative Supplement, Walters Kluwer Publishers 
  • Author and Editor, Kansas Corporation Law & Practice, Kansas Bar Association (5th ed.), 2011

Other Publications

  • Author, Some 2012 Considerations for 2013 Fiscal Cliff, Ingram’s Magazine (September 2012)
  • Technical Editor, The 401(k) Advisor, (Monthly Newsletter, Panel Publishers) 1995 to 2012
  • Author, The Impact of Health Care Reform On Closely-Held Business, American Bar Association Section of Taxation, Grand Hyatt Hotel, Washington D.C., May 6, 2011
  • Author, IRS Perspectives On Health Care Reform, American Bar Association Section of Taxation, Grand Hyatt Hotel, Washington D.C., May 6, 2011
  • Author, New DOL Regulations Requiring Disclosure Of Retirement Plan Fee Arrangements, The 401(k) Advisor, Vol. 17, August 2010
  • Business Owners Would Be Well-Advised To Get A Handle Now On What Health-Care Reform Means To Them, Ingram’s Magazine (June 2010)
  • Author, Court Nixes Spousal Claim On Rollover IRA, The 401(k) Advisor, Vol. 17, No. , March 2010
  • Author, How To Avoid Taxation Of Employer-Owned Life Insurance Under Section 101(j) With Forms, The Practical Tax Lawyer, pp. 35-44 (Winter 2010) 
  • Author, Buy-Sell Agreements And Section 409A (With Sample Provisions), The Practical Tax Lawyer, pp. 25-38 (Fall 2009)
  • Author, Contracting With An Investment Advisor, The 401(k) Advisor, Vol. 15, No. 10, October 2008
  • Author, 404(c) Not Exclusive Method For Participant Direction, The 401(k) Advisor, Vol. 13, No. 5, May 2006
  • Author, Affiliated Service Groups; Feeling Your Way Through the Fog, ALI-ABA Business Law Course Materials Journal, October 2004  
  • Author, Defined Contribution Health Plans: Recent IRS Guidance for HRAs: Planning and Unresolved Issues, The 401(k) Advisor, Vol. 9, No. 11, November 2002
  • Author, Pension Plan Mergers into 401(k) and Profit Sharing Plans After Rev. Rul. 2002-42, The 401(k) Advisor, Vol. 9, No. 8, August 2002
  • Author, Family Wealth Transfer and Education Benefits After EGTRRA, ALI-ABA Estate Planning Course Materials Journal, Vol. 8, No. 4, pp. 5-22, August 2002
  • Author, Unreasonable Compensation-Pediatric Surgical Poses a Major New Threat for PCs, Journal of Taxation, July 2002
  • Author, ESOPs and Life Insurance, The 401(k) Advisor, Vol. 9, No. 3, March 2002
  • Author, The New IRS Required Minimum Distribution Regulations, The 401(k) Advisor, April 2001
  • Author, Retirement Plans for Private and Closely-Held Businesses: New Options for 2000, Kansas City Small Business Quarterly, 2000
  • Co-Author, Converting Former Employees’ ESOP Accounts to Non-Stock Investments Requires Careful Planning, 91 Journal of Taxation 299, November 1999
  • Co-Author, Goodwill and PSCs - Recent Cases Offer Planning Possibilities on Dissolution and Conversion, 90 Journal of Taxation 148, March 1999
  • Author, Allowing Participant Directed Investments Can Reduce Liability, But Employer and Fiduciary Retirement Plan Liability Remains, Pension Focus, The Resource for Maintaining Today's Qualified Retirement Plan, April 1997
  • Author, KSOPs-Specialized 401(k) Plans, The 401(k) Advisor, Vol. 2, No. 8, P. 4, August 1995
  • Co-Author, Use of Limited Liability Companies and Limited Liability Partnerships by Professionals, (ABA Section of Taxation Mini-Program, Grand Hyatt Hotel, Washington, D.C.), May 1995
  • Co-Author, Protection of Retirement Assets From Creditors More Clouded Since Patterson v. Shumate, Journal of Taxation of Employee Benefits, March/April 1995
  • Author, Rulings on Sales Proceeds May Create Serious Obstacle for ESOP Fiduciaries, Journal of Taxation, January/February 1995
  • Co-Author, IRS Rulings on Sales Proceeds May Create Serious Obstacle for ESOP Fiduciaries, Journal of Taxation of J. Employee Benefits, November/December 1994
  • Author, How OBRA 1993 Affects Professional Corporations (Part 2), ALI-ABA Course Materials Journal, PP 79-94, October 1994
  • Co-Author, Multiple Employer Welfare Associations (MEWAs), Management Compensation Planning Journal, February 1992
  • Author, The Kansas Limited Liability Company Act - Business and Tax Considerations, The Journal of the Kansas Bar Association, Volume 59, No. 9, PP. 18-22, October 1990

Presentations

  • What Employers Need To Know About Healthcare Reform,” Advisys, National Audiocast, September 25, 2013

  • Advising Medical & Dental Practices,” Professional Education Broadcast Network, National Audiocast, September 24-25, 2013
  • Income Tax Aspects of Transfers of LLC or Partnership Interests; Transferee’s State Law Rights After Transfer of Interest,” Professional Education Broadcast Network, National Audiocast, August 27, 2013
  • Healthcare Reform Update – What Employers Need To Know, Kansas Hospital Association, July 17, 2013 - State-wide Webinar

  • “Advanced Choice of Entity Issues For Professionals,” Professional Education Broadcast Network, May 2, 2013 - National Audiocast  
  • “Acquisitions of and Combining Unincorporated Entities,” Professional Education Broadcast Network, March 28, 2013 - National Audiocast

  • “Planning For Subchapter S Corporations,” Professional Education Broadcast Network, February 19-20, 2013 - National Audiocast
  • “What Employers Need To Know About Healthcare Reform,” ABA Tax Section, Orlando, Florida, January 26, 2013

  • “Planning For New 2013 Medicare Taxes,” Professional Education Broadcast Network , January 3, 2013 - National Audiocast

  • “Sales Of Personal Goodwill,” American Bar Association Tax Section, February 17, 2012 - Manchester Grand Hyatt Hotel, San Diego, CA
  • “The Impact Of New Health Care Law On Businesses,” American Bar Association Tax Section, February 17, 2012 -Manchester Grand Hyatt Hotel, San Diego, CA

  • “Compensation Planning For Closely Held Companies,” Professional Education Broadcast Network, February 14, 2012 - National Audiocast

  • Employers’ ERISA Pension and Welfare Plan Fiduciary Responsibilities,” Kansas Society for Human Resource Management Annual Meeting, February 10, 2012 

  • “Choice Of Entity Issues For Professionals,” Professional Education Broadcast Network, January 31, 2012 -National Audiocast
  • “Qualified and Non-Qualified Plans Update,34rd Annual Recent Developments in Federal Taxes Seminar, co-sponsored by the Foundation of the Lawyers Association of Kansas City and the University of Missouri-Kansas City School of Law/Continuing Legal Education, January 28, 2012
  • “Employment Tax Planning With Different Business Entities,” Professional Education Broadcast Network, November 30, 2011 - National Audiocast
  • “Advising Medical & Dental Practices; Current Issues,” Professional Education Broadcast Network, July 7-8, 2011 - National Audiocast
  • “What Employers Must Know About Health Care Reform,” American Institute on Federal Taxation, Embassy Suites Hotel, Birmingham, Alabama, June 15, 2011
  • “The Impact of Health Care Reform On Closely-Held Business,” American Bar Association Section of Taxation, Grand Hyatt Hotel, Washington D.C., May 6, 2011
  • “IRS Perspectives On Health Care Reform,” American Bar Association Section of Taxation, Grand Hyatt Hotel, Washington D.C., May 6, 2011
  • “Health Care Reform Legislation: What Employers Need To Know Now!” Sterling Education Services, Inc.; Aladdin Hotel, Kansas City, MO; Jan. 12, 2011
  • “Physician Practice Sales & Mergers,” Missouri CPA Society, Intercontinental Hotel, Kansas City, MO, Dec. 13, 2010
  • “Health Care Reform – What Employers Need To Know,” RMS Insurance Advisory Council, Marriott Beach Resort, Ft. Lauderdale, FL, Nov. 9, 2010
  • “Sale Of Business Or Practice – Sale Of Personal Goodwill,” Advanced Tax Institute, Martin’s West, Baltimore, MD, Nov. 2, 2010
  • “Health Care Reform – What Employers Need To Know,” UMKC CLE, UMKC Law School, Kansas City, MO, Oct. 29, 2010
  • “Choice Of Entity – A Fresh Look; Tax & Non-Tax Considerations,” UMKC CLE, UMKC Law School, Kansas City, MO, Oct. 29, 2010
  • “Health Care Reform: Challenges for Employers,” Earth Contact Products National Annual Meeting, Wolf Creek Lodge, Kansas City, KS, Sept. 15, 2010 
  • “Entity Selection, Fringe Benefits and 409A Compliance for Closely Held Businesses and Professional Practices,” American Bar Association Tax Section, Live Audio Broadcast, August 18, 2010
  • “Entity Selection, Fringe Benefits and 409A Compliance for Closely Held Businesses and Professional Practices,” American Bar Association Annual Meeting, San Francisco, CA, August 6, 2010
  • “LLC Buyouts; Income Tax Issues,” Professional Education Broadcast Network, Live Audio Seminar, Aug. 3, 2010
  • “Goodwill In Business Transactions,” Professional Education Broadcast Network, Live Teleseminar, July 27, 2010
  • Health Care Reform – Small Business Impact and Navigating Health Care Reform: Challenges for Employers and Plan Administrators, American Law Institute-American Bar Association, New York, New York, June 21-23, 2010
  • Choice Of Entity – A Fresh Look Tax & Non-Tax Considerations, ABA Tax Section, Grand Hyatt Hotel, Washington, DC, May 7, 2010
  • Choice Of Entity – Tax Impact On Fringe Benefit Plans, ABA Tax Section, Grand Hyatt Hotel, Washington, DC, May 7, 2010
  • 409A Compliance - Choice Of Entity & Other Considerations, ABA Tax Section, Grand Hyatt Hotel, Washington, DC, May 7, 2010
  • Health Care Reform – Issues Of Immediate Importance, Professional Education Broadcast Network, National CLE Tele-Seminar, April 29-30, 2010
  • Understanding the Economics of LLC Deals, Professional Education Broadcast Network, National CLE Tele-Seminar, September 1-2, 2009
  • Buy-Sell Agreements; Severance Pay Under Final 409A Regulations; ABA Annual Meeting, Chicago, Illinois, July 31, 2009
  • Retirement Plan Investments: Fiduciary Responsibilities In A Down Market, Intrust Bank, June 3, 2009 
  • Series LLCs: Recent Developments, Professional Education Broadcast Network, National CLE Tele-Seminar, May 19, 2009 
  • Sale Of Personal Goodwill - What’s New; How To Do It; ABA Tax Section, Grand Hyatt Hotel, Washington, DC, May 8, 2009
  • Buy-Sell Agreements; Severance Pay Under Final 409A Regulations, ABA Tax Section, Grand Hyatt Hotel, Washington, DC, May 8, 2009
  • Worker Classification For Tax Purposes: Employee vs. Independent Contractor, Professional Education Broadcast Network, National CLE Tele-Seminar, February 20, 2009
  • Entity Conversions; Tax & Business Issues, Professional Education Broadcast Network, National CLE Tele-Seminar, February 17, 2009
  • Worker Classification For Tax Purposes: Employee vs. Independent Contractor, Professional Education Broadcast Network, National CLE Tele-Seminar, November 18, 2008
  • Sale Of Personal Goodwill, Tax & Other Issues, Kentucky Institute on Federal Taxation, Louisville, Kentucky, November 17, 2008
  • Recent Developments In Healthcare Law For Physicians & Dentists, Professional Education Broadcast Network, National CLE Tele-Seminar, November 11-12, 2008
  • Mergers and Acquisitions Involving “S” Corporations, Professional Education Broadcast Network, National CLE Tele-Seminar, July 2008
  • Business Planning with “S” Corporations, Professional Education Broadcast Network, National CLE Video Seminar, June 2008
  • Entity Selection for the Closely Held Business and Buy-Sell Agreements for All Triggering Events - The Do’s and Don’ts, ABA Tax Section, Las Vegas, NV, January 2008
  • Recent Developments in Series LLCs and Equity Compensation for Pass Through Entities, Professional Education Broadcast Network, National CLE Tele-Seminar, December 2007
  • Stark III, Phase II and Related Developments, Professional Education Broadcast Network, National CLE Tele-Seminar, November 2007
  • The Final 409A Regulations, SW Practice Management Group, Nashville, Tennessee, October 2007
  • Anti-Kickback Statute, Safe Harbors & Recent Developments, HCCA Midwest Annual Conference, September 2007
  • 401K, Retirement and Life Insurance Benefits After the 2006 Pension Protection Act, Lorman Education Services, July 2007
  • Issues In The Sale of Personal Goodwill, Georgia Federal Tax Institute, Atlanta, Georgia June 2007
  • Update for Attorneys Advising MDs, Part 1 & Part 2, Telephone Seminar Presented by WebCredenza and MoBarCLE, April 2007
  • Lawyers Advising Physicians: Update On Current Developments (Factors in Choice & Change of Entity, Practice Valuation, Issues In Sale Of Personal Goodwill, Electronic Medical Records and E-Prescribing Safe Harbors and How To Negotiate Managed Care Agreements), Professional Education Broadcast Network, National CLE Tele-Seminar, April 2007
  • Choice of Entity For Small & Medium Size Business, Professional Education Broadcast Network, National CLE Tele-Seminar, January 2007
  • Choice of Entity: Which Form Is Best?, ABA Tax Section, Washington, D.C., May 2006
  • Planning With Fringe Benefits (Other Than Retirement Plans), ABA Tax Section, Washington, D.C., May 2006
  • Sale Of Personal Goodwill - What's New; How To Do It, ABA Tax Section, Washington, D.C., May 2006
  • Planning With Qualified Retirement Plans, ABA Tax Section, Washington, D.C., May 2006
  • Legal Update For Attorneys Advising Physicians, Professional Education Broadcast Network, National Audio Broadcast, February 2006
  • Click here for a complete listing of Mr. Martin’s presentations.

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  • Overland Park
    10851 Mastin Boulevard
    Building 82, Suite 1000
    Overland Park, KS 66210-1669
T: 913.451.5170
F: 913.451.0875
Assistant
Kris Panos
913.451.5149

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Education

New York University School of Law, LL.M. Taxation, 1976

New York University School of Law, J.D., cum laude, 1971

University of Kansas, B.A., highest distinction, 1968