C. Frederick Oliphant

Fred Oliphant has broad experience with nearly all types of employee benefits and executive compensation offered by Fortune 500 companies, focusing in particular on the federal tax aspects of such arrangements. Over the last 30 years, his practice has routinely involved representing clients before the Internal Revenue Service (IRS) and the U.S. Department of the Treasury.

A substantial part of his practice has focused on executive compensation arrangements, including stock option plans, performance and incentive plans, unfunded deferred compensation programs, supplemental retirement programs and the application to such arrangements of Internal Revenue Code Sections 409A, 162(m), 83, 422 and 423. In the area of tax-qualified retirement plans, Mr. Oliphant has had extensive experience with defined benefit plans, 401(k) savings plans and employee stock ownership plans (ESOPs). Mr. Oliphant has also advised clients with respect to other employee benefits, including cafeteria plans, voluntary employees' beneficiary associations (VEBAs), health plans and life insurance programs. Clients quoted by Chambers appreciate his "incredible amount of experience and knowledge."

Mr. Oliphant has been successful in representing clients under the IRS Employee Plans Compliance Resolution System (EPCRS) correction programs, and also is frequently called on to advise clients with respect to the application of the section 401(a)(4) nondiscrimination rules. His practice in the retirement plan area has also included obtaining non-bank custodian approvals for organizations seeking to be custodians of retirement plan assets.