Michael Chittenden practices in the areas of payroll taxes, information reporting and withholding, and employee benefits. As part of his practice, he has advised clients on issues relating to qualified plans, welfare and fringe benefits, including compliance with statutory and regulatory requirements, plan design, and benefit disputes. In addition, Mr. Chittenden has experience counseling multinational non-financial companies, financial institutions, and foreign retirement plans on reporting and withholding requirements under the Foreign Account Tax Compliance Act ("FATCA"). He has also represented large employers in payroll tax disputes with the IRS and in seeking penalty relief for various information reporting failures.
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