Daryl Lander is Counsel in the firm’s employee benefits and executive compensation practice.  Ms. Lander focuses her practice on tax and ERISA issues relating to tax-qualified pension and 401(k) plans, health plans, nonqualified deferred compensation plans, other executive compensation, and fringe benefits.  She represents a range of clients in diverse industries, from Fortune 50 corporations to small businesses and non-profits, in connection with their employee benefit plans and programs.

Ms. Lander has assisted clients with a wide variety of benefits and compensation projects, including the design, establishment, amendment, operation, administration, merger, acquisition, spin-off, freezing, and termination of pension, 401(k), health, and executive compensation plans.  She also provides advice concerning corporate transactions involving benefit plans and ERISA fiduciary considerations affecting employee benefit programs. Ms. Lander has also conducted client seminars and provided guidance concerning compliance with the Affordable Care Act.

Ms. Lander has experience with may types of health and welfare plans including medical and prescription drug plans, cafeteria plans, flexible spending accounts (FSAs), disability plans, and fringe benefit programs.  She has advised on a full range of legal issues such as plan drafting, plan adoption and amendments, tax treatment of benefits, tax and ERISA compliance, COBRA continuation coverage, HIPAA privacy, compliance with the Affordable Care Act, direct contracting with heath care providers and other health cost containment strategies, and mergers and acquisitions issues affecting health and welfare plans.

REPRESENTATIVE EXPERIENCE

  • Advised clients in choice of plans, plan design, preparation of plan documents and disclosures, and plan amendments.
  • Prepared board of directors resolutions and memoranda concerning plan changes.
  • Drafted regulatory filings for tax-qualified plans, including applications for favorable IRS determination letters on retirement plans and plan amendments.
  • Advised and prepared plan amendments and regulatory filings with IRS in connection with plan freeze and termination.
  • Advised and assisted in Department of Labor audit of retirement plan.
  • Counseled management on general ERISA fiduciary roles and responsibilities regarding oversight of employee benefit plans.
  • Advise on HIPAA Privacy and Security compliance, including preparation of HIPAA privacy and security policies and procedures.
  • Advised on U.S. Supreme Court opinion in U.S. v. Windsor and Defense of Marriage Act
  • Assisted with design and implementation of on-site health clinics, health cost containment strategies and direct contracting with providers.
  • Advise on compliance of nonqualified deferred compensation plans and employment agreements with section 409A and related regulations; prepare compliance amendments.

PREVIOUS EXPERIENCE

  • Lander Legal Group, LLC
  • Crowell & Moring, Of Counsel
  • PricewaterhouseCoopers, LLC

MEMBERSHIPS AND AFFILIATIONS

  • D.C. Bar Association

Education

  • Georgetown University Law Center, LL.M., Taxation, 1983
  • Willamette University School of Law, J.D., 1981
    Law Review, Comment Editor
  • Georgetown University School of Languages and Linguistics, M.A., Teaching English As A Second Language and Bilingual Education, 1977
  • Wheaton College, B.A., 1975

Clerkship

  • Oregon Supreme Court, Chief Justice Arno H. Denecke, 1981-1982

Admissions

  • District of Columbia