|
Alson
R.
Martin
Experience
Mr. Martin is a recognized national authority in the fields of business law, taxation, health care, and retirement plans. 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 sale of stock, assets, mergers, acquisitions, spin-offs and split-ups and; multiple joint ventures, creation and representation of ambulatory surgery centers, specialty hospitals, and other health care entities.
Mr. Martin works extensively with over 400 retirement 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 ESOPs, as well as cafeteria plans, health plans, stock option programs, phantom stock and other incentive programs. 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 has been 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 the national meeting 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 book Limited Liability Companies and Partnerships (1996) and co-author of the book Kansas Corporation Law & Practice (Including Tax Aspects) 3d ed, (1992). He is also Technical Editor of The 401(k) Advisor (since 1995). 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 co-author (Missouri) of the 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).
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
Admissions
-
New York, 1972
-
Kansas, 1976
Honors
-
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
-
Chambers America's Leading Lawyers for Business
-
Outstanding Lawyers of America
-
Guide to Leading U.S. Tax Lawyers
-
Missouri/Kansas Super Lawyers, 2007 and 2008
-
The National Registry of Who's WhoTM
-
Root Tilden Scholar
-
LawReview, Editor
-
Phi Beta Kappa
-
Summerfield Scholar
Professional Affiliations
- President, Small Business Council of America (SBCA)
|
Publications |
-
Author, Contracting With An Investment Advisor, The 401(k) Advisor, Vol. 15, No. 10, October 2008
-
Author, Limited Liability Company and Partnership Answer Book, Aspen Publishers, Supplement 2004; 1996
-
Co-Author, Kansas Corporation Law & Practice (Including Tax Aspects), Kansas Bar Association (3d ed.), 1992
-
Technical Editor, The 401(k) Advisor, (Monthly Newsletter, Panel Publishers), 1997 to date
-
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 |
|
Press Releases |
|
10/23/2008
|
52 Lathrop & Gage Attorneys Named Super Lawyers
|
|
09/22/2008
|
National Best Lawyers Roster Includes 50 Lathrop & Gage Attorneys
|
|
02/01/2008
|
Al Martin Presents at ABA Tax Section Midyear Meeting in Nevada
|
|
11/05/2007
|
45 Lathrop & Gage Attorneys Named Super Lawyers
|
|
01/26/2007
|
Lathrop & Gage Continues to Grow Business Division with Three Additions
|
|
|
Legal Alerts |
|
09/23/2008
|
Stringent New DOL Position On Hard To Value Nontraded Assets
|
|
11/28/2007
|
409A Update - Recent IRS Notices 2007-86 & 2007-89 - Limited Extensions of Time Through 2008
|
|
06/20/2007
|
Impact of Code Section 409A on Professionals: Take Action by December 31, 2007
|
|
05/23/2007
|
IRS Guidance Allows Tax-Exempt Hospitals to Share Subsidized Health Information Technology with Physicians
|
|
Presentations
- 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.
|