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

Bar 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)

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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Tuesday, March 16, 2021

COBRA Provisions in the American Rescue Plan Act: Time is of the Essence for Employers

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”), which is the latest round of federal economic stimulus legislation in response to the ongoing COVID-19 pandemic. The ARPA has several benefits-related provisions, the most notable of which is the COBRA premium subsidy...

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