John A. Wilhelm

John Wilhelm counsels businesses regarding employee benefits and compensation matters, including the establishment, operation, and tax and ERISA implications of qualified retirement plans including pensions, 401(k) plans and ESOPs, nonqualified deferred compensation plans and stock option, stock purchase and restricted stock plans. This includes advice regarding establishing and maintaining the tax-exempt status of VEBAs and profit-sharing, pension and welfare benefit trusts and the application of UBIT to any of their profit making activities. This also includes advice in structuring nonqualified deferred compensation plans to comply with Internal Revenue Code Section 409A.

Mr. Wilhelm has extensive experience in representing companies in connection with IRS and Labor Department audits of their employee benefit plans, including representation at the appeals levels of these agencies. Mr. Wilhelm also has assisted numerous companies in addressing problems with their employee benefit plans under the various correction programs of these agencies including the IRS Employee Plans Compliance Resolution System and its Voluntary Correction and Self Correction Programs and the Labor Department's Voluntary Fiduciary Correction Program and Delinquent Filer Voluntary Compliance Program.

Mr. Wilhelm also works with the firm's business transactions group in handling employee benefits issues in merger and acquisition transactions including such matters as dealing with qualified plan issues, handling equity compensation of the target and dealing with golden parachute rules.

Significant Matters
Recent matters include the following: (1) assisting company in restructuring qualified retirement programs, including frozen defined benefit plan and multiple profit sharing plans; (2) correcting significant problems in the 401(k) plans of several different clients using the various correction programs put in place by the IRS; (3) counseling regarding the application of the Section 409A rules for nonqualified deferred compensation; (4) representing plan sponsors in Labor Department audits involving allegations of prohibited transactions and breach of fiduciary duties and IRS audits involving retirement plan qualification issues; (5) putting in place a growth participation program to grant interests in a limited liability company to management personnel; and (6) assisting several companies in granting equity ownership to management personnel and other employees on a tax-favored basis through the establishment of employee stock ownership, stock purchase, stock option, and/or restricted stock plans.

Actively involved in organizations related to his profession, Mr. Wilhelm is a member of The ESOP Association, National Center for Employee Ownership and Section of Taxation, Employee Benefits Committee and its Administrative Practice Subcommittee, American Bar Association.

Good to know

Areas of Practice 1) Employee Benefits and Executive Compensation
Law School Georgetown University Law Center (J.D., 1981)
Education Thiel College (B.A.,1969)
Bar Member / Association District of Columbia Bar Association, Virginia State Bar Association, Tennessee State Bar Association
Most recent firm Venable LLP
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