Jason S. Luter counsels his clients on all aspects of employee benefits, ERISA, and legal tax and executive compensation matters. His practice includes plan design, tax qualification, administration, fiduciary responsibility, ESOPs, and compliance with and litigation involving ERISA.
With a clear understanding of a wide variety of complex tax and employee benefits issues, Jason represents a diverse group of clients, including Fortune 500 and privately held companies; private equity groups; emerging businesses and venture capital companies; and governmental, quasi-governmental and tax-exempt entities in all aspects of employee benefits and transactional matters, as well as trustees, lenders, management groups and fiduciaries involved with employee stock ownership plans (ESOPs).
Jason's extensive work in executive compensation matters involves complex issues related to Code Sections 409A (deferred compensation) and 280G (change in control or "golden parachute" arrangements). Jason also counsels his clients regarding fiduciary governance and responsibility, the Internal Revenue Code, the Patient Protection and Affordable Care Act, and other federal and state laws affecting compensation, retirement and health benefit plans, including Section 125, cafeteria plans, “wrap plans,” and 401(k), 403(b), 457(b) and 457(f) plans.
Jason’s experience in matters involving tax controversy, ERISA and employment litigation provides his clients a unique perspective when disputes arise. Clients also appreciate Jason’s direct approach to issues and matter-of-fact counsel. In addition, Jason has taught ERISA, Employee Benefits and Executive Compensation at Southern Methodist University Dedman School of Law.
- Georgetown University Law Center, LL.M., Taxation, Employee Benefits, 2009, with distinction
- Southern Methodist University Dedman School of Law, J.D., 2007
- Southern Methodist University, B.B.A., 2004, magna cum laude
- U.S. District Court, Eastern District of Texas
- U.S. District Court, Southern District of Texas
- Dallas Bar Association, Member
- Dallas Bar Association, Employee Benefits Section, Board Member
- Associate Producer, Dallas Summer Musicals
Jason's Areas of Focus
- Employee Benefits and Executive Compensation
- Best Interest Compliance
- Corporate Transactions
- ERISA Litigation
- Executive Compensation
- Financial Services ERISA
- Health and Welfare Plans
- Retirement Plans
- Tax-Exempt Employers
- Investment Management
- Investment Advisers
- Investment Companies