Seth's Profile

Seth is an Associate in the Employee Benefits & Executive Compensation practice at Maynard Cooper. Seth advises clients in connection with qualified and non-qualified retirement plans, executive and equity compensation arrangements, Code Section 409A compliance, an array of matters involving health and welfare plans, and the benefits aspects of mergers and acquisitions.

Prior to joining Maynard Cooper, Seth’s practice involved tax planning, mergers and acquisitions, securities compliance, and estates, trusts, and family business planning. This broad practice allowed Seth to develop an appreciation of a wide range of legal and regulatory issues affecting business owners and executives. Seth leverages this experience to provide each client with technical advice that reflects the client’s business objectives while addressing all relevant ERISA/employee benefits and related tax matters.

Seth's Experience

  • Represented health care practice in restructuring ownership to accommodate growth and developing incentives for employees
  • Represented domestic owners in sale of foreign subsidiary
  • Advised clients on tax issues surrounding debt for equity swaps
  • Advised clients on charitable giving structures
  • Advised a regional clinic practice on executive compensation

Seth's Affiliations and Civic Involvement

  • Alabama State Bar, Section of Taxation
  • American Bar Association, Sections of Taxation and Business Law
  • Montgomery County Bar Association
  • Birmingham Bar Association

Admissions

State Bar: Alabama

U.S. District Court: Alabama (Middle)

U.S. Tax Court

Supreme Court of Alabama

Education
  • New York University School of Law
    • (LL.M. in Taxation)
  • University of Alabama School of Law
    • (J.D.)
  • Vanderbilt University
    • (B.A., Economics)

Friday, September 17, 2021

The DOL's Laser Focus on Mental Health Parity: Practical Considerations for Plan Sponsors

Last month, the U.S. Department of Labor (“DOL”) entered into a settlement agreement with UnitedHealthcare Insurance Company, United Behavioral Health, and Oxford Health Insurance, Inc. (collectively, “United”), wherein United agreed to pay more than $15.6 million to settle allegations that they violated the Mental Health Parity and Addiction Equity Act...

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Monday, March 29, 2021

DOL Delivers Administrative Headaches with Updated Outbreak Period Extension Guidance

Just as (everyone thought) time was set to expire on the 2020 Outbreak Period Extension guidance released by DOL, HHS, IRS, and the Department of the Treasury, the DOL (in coordination with the other agencies) released EBSA Disaster Relief Notice 2021-1 (“Notice 2021-1”) setting forth a case-by-case approach for determining...

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Wednesday, March 24, 2021

Flex Plans are Extra Flexible in 2021

Employers who sponsor a Section 125 cafeteria (“flexible benefits”) plan, including those with a health and/or dependent care flexible spending account (each a “FSA”), may adopt new rules for their plans under the Consolidated Appropriations Act, 2021 (the “CAA”), and related IRS Notice 2021-15 (the “Notice”). In addition to these...

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