Mr. Schwartz is an Officer of the Firm, leader of the Employee Benefits Practice Group and a former member of the Firm’s Board of Directors. He has practiced primarily in the employee benefits area since 1977 and has provided advice on all facets of employee benefits. He has significant experience drafting and implementing defined benefit plans, defined contribution plans, deferred compensation plans, ESOPs, health and welfare programs and executive compensation programs. He has also served as primary counsel in a number of ERISA lawsuits.
In recent years, he has written and lectured on various topics in the benefits field including ESOPs, the exclusive benefit rule and employee welfare benefit plans. He is the author of a BNA Tax Management Portfolio entitled, Employee Benefits for Tax-Exempt Organizations, and a Chapter Editor of the treatise, Employee Benefits Law, published by BNA. Mr. Schwartz also authored the chapter entitled "State and Federal Regulation of Health Insurance." in the Fourth Edition of Fundamentals of Health Law published by the American Health Lawyers Association. In 2000, Mr. Schwartz was elected as a Charter Fellow of the American College of Employee Benefits Counsel.
On April 28, 2005, Mr. Schwartz was named to the IRS Advisory Committee on Tax Exempt and Government Entities (ACT) by the United States Department of Treasury. The ACT is a formal body of external stakeholders in the specialized areas of tax-exempt organizations, employee retirement plans, tax-exempt bonds and federal, state, local and Indian tribal governments.
Publications
- "The Source of Payment: The State and Federal Regulation of Private Healthcare Plans." Fundamentals of Health Law (Ch. 7, Fifth Edition) published by the American Health Lawyers Association
- "Church Welfare Plans and IRC Section 410(d)." Benefits Law Journal. Vol. 21, No. 1 (Spring 2008)
- "Employee Benefits for Tax-Exempt Organizations." 373-3rd Tax Management Portfolio. (2006)
- "Eligible Plans under Code Section 457: New Life for an Old Idea." Journal of Deferred Compensation. Volume 7, Number 2 Page 14. (Winter 2002)
- "Employee Benefits Law." Contributing Author and Chapter Editor, Treatise. Bureau of National Affairs. Volume 2nd Edition. (2000)
- "Benefits and Compensation Law for Nonprofits." Executive Editor Monthly newsletter published by M. Lee Smith Publishers, LLC. (1999 to 2004)
- "The Intentionally Defective Church Plan." Benefits Law Journal. Volume #: 10, No. 3. (Autumn 1997)
- "Is It Health Reform Yet?" The St. Louis Bar Journal. Vol. XLIV, No. 2. (Fall 1997)
- "ESOPs: There’s More to the Fable." St. Louis Small Business Monthly. (January 1993)
- "Employee Benefits Law." American Bar Association Treatise. (1991)
- "May Non-Competes Still be Used in §457(f) Plans After §409A?," BNA Tax Management, Insights and Commentary.
- "State and Federal Regulation of Health Insurance," Third, and Fourth Edition, Fundamentals of Health Law, published by the American Health Lawyers Association.
Seminars
- “EGTRRA – Impact on Retirement Plans of Non-Profit and Government Employers” December 6, 2001 Bar Association of Metropolitan St. Louis Review of New EGTRRA Rules
- Recent Cases on the Exclusive Benefit Rule: Where are We Going? August 24, 2000 Bar Association of Metropolitan St. Louis Discussion of Exclusive Benefit Rule
- Report by the Subcommittee on Public Plans and Plans Sponsored by Exempt Organizations February 26, 2000 ABA Section of Labor and Employment Law Employee Benefits Committee, Mid-Winter Meeting General Review
- Report by the Subcommittee on Public Plans and Plans Sponsored by Exempt Organizations February 20, 1999 ABA Section of Labor and Employment Law Employee Benefits Committee, Mid-Winter Meeting General Review
- Report by the Subcommittee on Public Plans and Plans Sponsored by Exempt Organizations February 21, 1998 ABA Section of Labor and Employment Law Employee Benefits Committee, Mid-Winter Meeting General Review
- Report by the Subcommittee on Public Plans and Plans Sponsored by Exempt Organizations February 22, 1997 ABA Section of Labor and Employment Law Employee Benefits Committee, Mid-Winter Meeting General Review
- A Practical Guide to Current Benefit Administration Issues April 27, 1995 Lorman Education Services, St. Louis, MO Overview seminar
- Report by the Subcommittee on Public Plans and Plans Sponsored by Tax Exempt Organizations February 25, 1995 ABA Section of Labor and Employment Law Employee Benefits Committee, Mid-Winter Meeting General Review
- Report by the Subcommittee on Public Plans and Plans Sponsored by Tax Exempt Organizations January 29, 1994 ABA Section of Labor and Employment Law Employee Benefits Committee, Mid-Winter Meeting General Review
- Employee Benefits for Governmental and Tax-Exempt Employers April 30, 1992; June 4, 1992 ABA ERISA Basics Course 457/403(b) plans
- Pension Withholding Act December 9, 1992 KMOX Radio, St. Louis, MO Implications of new law
- ERISA Litigation October 22, 1992 MoBar CLE, St. Louis, MO Procedural aspects of ERISA litigation
- Employee Benefits for Tax-Exempt Organizations August 27, 1991 WEB, St. Louis, MO 457/403(b) plans
- Welfare Plans - The New Nondiscrimination Rules February 8, 1991; February 15, 1991 MoBar CLE, St. Louis, MO and Columbia, MO A review of 105(h) and 505
- ESOP Update April 25, 1989 Organization to whom presentation was made: The Bar Association of St. Louis Overview of ESOPS
- ESOPs and Business Planning November 5, 1987 The ESOP Association, Kansas City, MO Overview of ESOPS
- ESOPs and Business Planning November 5, 1987 The ESOP Association, Kansas City, MO Overview of ESOPS
Cases
- Geissal v. Moore Medical, et al. 158 F.Supp.2d 976, 2001 WL 930017, 25 EBC 2584 (E.D. Mo. 2001) Case claiming relief under COBRA
- Geissal v. Moore Medical, et al. 192 FRD 620, 2000 WL 430172 (E.D. Mo. 2000) Case claiming attorney/client privilege
- Geissal v. Moore Medical, et al. 2000 WL 374604 (E.D. Mo. 2000) Disqualification claim
- Maniace v. Juvenile Shoe 40 F.3d 264, 1994 WL 613151, 18 EBC 2585 (8th Cir. 1994) Breach of fiduciary duty under ERISA
- Alberici v. Davis, 2005 U.S. District Lexis 31275, 2005 WL 3307299,(E.D. Mo. 2005). Case disqualifying QDRO.
- Geissal v. Moore Medical, et al. 338 F.3rd 926, 30 EBC 2692 (8th Cir. 2003). Case claiming relief under COBRA.
- Alberici vs. Davis, 2006 U.S. App. Lexis 17082, 2006 WL 1841210 (8th Cir. 2006). Eighth Circuit affirms district court order disqualifying QDRO.
Transactions
- Designed and implemented ESOP transaction for major national construction company.
- Designed and implemented deferred compensation for large health care entity.
- Designed and implemented defined benefit plan for major publicly traded company.