John Walch focuses on all aspects of qualified and non-qualified benefit plans, including equity-based incentive and compensation plans, nonqualified deferred compensation plans, qualified profit sharing plans, 401(k) plans, ESOPs, pension and welfare benefit plans.
For more than 15 years, John has designed, drafted and obtained IRS approval of hundreds of qualified retirement plans. For plans facing disqualification, he has obtained compliance statements from the IRS's Voluntary Compliance Program or negotiated positive resolutions to audit or determination letter issues. He also advises plan fiduciaries on operational issues involving QDROs, plan investment policies and fiduciary liability issues.
John also works with employers to design deferred compensation, stock option, stock appreciation right, phantom stock and other incentive plans. He advises businesses on issues related to parachute payments, COBRA, and other benefit plan issues.
John also has extensive experience obtaining individual prohibited transaction exemptions from the U.S. Department of Labor, defending IRS audits of qualified plans and litigating ERISA cases.
Professional Experience
- Ater Wynne LLP, Portland, Oregon, Of Counsel, 2004 to present
- Benner & Associates, P.C., Associate, 2002 to 2004
- Standard Insurance Co. Retirement Plans Division, Senior Pension Attorney, 1998 to 2002
Education
- J. Reuben Clark School of Law, Brigham Young University, J.D., 1987
- Brigham Young University, B.S., 1984
Admitted to Practice
- Oregon, 1996
- Washington, 1996 (inactive)
- California, 1989
- Utah, 1988
- United States Court of Appeals for the Ninth Circuit, 1990
- United States District Court for the District of Oregon, 1996
- United States District Court for the Central District of California, 1990
- United States Tax Court, 1996
Professional Activities
- Western Pension and Benefits Conference, Member
- Oregon State Bar Taxation and Labor Sections
- Portland Community College, Adjunct Faculty, Qualified Plans Seminar
Community Activities
- Tigard-Tualatin School District Budget Advisory Committee, 2008 to present
- Tigard High School Athletic Booster Club, President, 2008 to present
- Templeton Elementary School Site Council, 2002 to 2004
- Boy Scouts of America, Troop 842; Troop Committee, Cub Master, Merit Badge Counselor
- Youth Indoor Soccer Coach
Representative Matters
- Design equity incentive plans for public and private clients, including LLCs
- Prepare public company’s qualified plan’s investment policy statement, Administrative Committee Charter and consult on ERISA fiduciary issues
- Conduct plan fiduciary audit and recommend best practices for large, multi-location assisted living company
- Represent plan before IRS in Employee Plans Compliance Resolution System proceeding to obtain compliance letter absolving several severe operational failures
- Advise plan administrator regarding domestic relations orders
- Advise deferred compensation plans regarding impact of new deferred compensation statute on stock appreciation rights or stock option plans and recommend corrective actions
- Advise on merger of defined benefit plans following acquisition
- Represent ESOP and plan fiduciaries in alleged breach of fiduciary duty claim
- Assist investment funds with ERISA prohibited transaction issues arising with pension plan investors
Representative Publications and/or Presentations
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