- J.D.The University of Michigan Law Schoolcum laude1975
- A.B.University of North Carolina at Chapel HillPhi Beta Kappa1971
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.
- Obtained private letter ruling allowing section 420 transfers with respect to retirees taking lump sum distributions (PLR 201511044).
- Obtained private letter rulings allowing a defined benefit pension plan to offer a lump sum window to retirees in pay status (PLR 201228045, PLR201424031, PLR 201431034).
- Obtained favorable administrative scrutiny determinations by IRS with respect to separate lines of business under section 414(r).
- Provided advice on the application of Sections 409A and 162(m) to Fortune 500 companies, including the preparation of relevant documents.
- Chambers USA: Employee Benefits & Executive Compensation (District of Columbia), 2010 - 2020
- The Best Lawyers in America®: Employee Benefits (ERISA) Law, 1987 - 2021
- Legal 500: Labor & Employment: Employee Benefits, Executive Compensation, and Retirement Plans (Design and Transactional), 2010 - 2017; Leading Lawyer, 2012 - 2017; Hall of Fame, 2017, 2019 - 2020
- Washington, DC Super Lawyers®: Employee Benefits; Tax, 2010, 2013 - 2020
- Who's Who in American Law
- Charter Fellow, American College of Employee Benefits Counsel
- Editorial Advisor, Journal of Pension Planning & Compliance
- Member, Section of Taxation, American Bar Association
District of Columbia
Washington, DC, August 20, 2020 – Miller & Chevalier Chartered is pleased to announce that 30 firm lawyers were selected as top Washington, DC, practitioners in The Best Lawyer
Washington, DC, June 22, 2020 – Miller & Chevalier Chartered announced today that the firm received numerous practice and individual rankings in the 2020 edition of Legal 5
Washington, DC, April 27, 2020 – Miller & Chevalier Chartered today announced that the firm received multiple practice and individual lawyer rankings in the 2020 edition of
Washington, DC, August 16, 2019 – Miller & Chevalier Chartered is pleased to announce that 26 firm lawyers were selected as top Washington, DC, practitioners in The Best Lawyer
Washington, DC, May 29, 2019 – Miller & Chevalier Chartered announced today that the firm received practice and individual rankings in the 2019 edition of Legal 500 United
In this article, Fred Oliphant, Gary Quintiere, and Nick Wamsley* examine the implications of a recent Internal Revenue Service (IRS) announcement stating the Service's intention to close its deter
In this article, Fred Oliphant and Allison Rogers discuss workplace wellness programs particularly as they relate to nonprofit organizations.
In this alert, Allison Rogers and Fred Oliphant discuss the potential application of the Affordable Care Act's (ACA's) Employer Shared Responsibility Rules to tax-exempt organizations.
Fred Oliphant and Allison Rogers