Michael Chittenden practices in the area of employee benefits and executive and deferred compensation arrangements. Within these areas, he has assisted clients with respect to a broad range of issues, including tax-qualified plan drafting and operational issues, compliance with Internal Revenue Code Section 409A, equity compensation, fringe benefits, payroll taxes, and health and welfare benefits.
In his practice, Mr. Chittenden has advised clients on a variety of operational issues including the preparation of qualified domestic relations orders procedures, investment policies, and determination letter applications, reviewing domestic relations orders for qualification issues, 401(h) accounts, and the Code and ERISA requirements for defined benefit plan freezes and terminations. In addition, Mr. Chittenden has drafted a number of plan amendments and restatements. He has also successfully responded to issues raised by the IRS in an audit of a profit sharing plan and developed and implemented successful operational and plan document corrections through the Employee Plans Compliance Resolution System. More >
- Advised a client on issues relating to the termination of its defined benefit plan.
- Advised clients on how to resolve employee claims and appeals under their qualified retirement plans.
- Advised a client on payroll and income tax withholding issues related to expatriate employees.
- Assisted a client in preparing determination letter applications for its qualified retirement plans.
Professional and Community Involvement
- American Bar Association, Section of Taxation
- The District of Columbia Bar, Taxation Section
- District of Columbia
- J.D., Georgetown University Law Center, cum laude, 2009
- B.A., Johns Hopkins University, 2000