Carl advises employers in a wide variety of employee benefits and executive compensation issues, including issues arising in the merger and acquisition context. His practice includes designing and drafting nonqualified deferred compensation plans, executive incentive compensation programs, and employment and severance agreements, drafting retirement plan and health and welfare plan documents, reviewing service provider contracts, and helping employers implement employee stock ownership plans (ESOPs). Carl’s practice focuses on compliance with a variety of laws, including the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, Code Section 409A, the Health Insurance Portability and Accountability Act (HIPAA), the Affordable Care Act (ACA), the Consolidated Omnibus Budget Reconciliation Act (COBRA), and related laws.
While Carl practices in all areas of the employee benefits field, he is one of the firm’s main Affordable Care Act and Code Section 409A specialists. He specifically enjoys working closely with employers on designing broad-based employee benefits and compensation programs, for both executives and rank and file employees. These programs can include anything from a standard 401(k) plan to a more complicated ESOP, various health insurance plan designs, and other health and welfare benefits (dental, vision, disability, etc.) and may also include employee stock options, employment agreements, change in control agreements, phantom stock programs, and other types of compensation arrangements. He works closely with employers in the manufacturing, health care services, and private equity industries, but has experience in working in all types of industries.
University of Florida, J.D., 2007
Georgetown University Law Center, LL.M. Taxation, Employee Benefits Certificate, with distinction, 2008
Dean’s List
University of Florida, B.S. Finance, 2004
Selected for inclusion in Kentucky Rising Stars®, 2016-2022
Kentucky Bar Association, Tax Section, Chair
Greater Louisville Inc. Business Services Committee for JCPS Talent Development Academies
Louisville Employee Benefits Council, Program Committee, 2011-2012, 2015-2016
Louisville Deferred Compensation Practitioners
American Bar Association
Kentucky Bar Association
Louisville Bar Association
I Would Rather Be Reading, Board Member
Focus Louisville, Class of 2015 (Leadership Louisville Center)
Family and Children’s Place, Golf Tournament Planning Committee, 2012
Volunteer Income Tax Assistance Program
The Plan Sponsor University – Key Note Speaker on ERISA Fiduciary Duties
“New ERISA Disability Claims Procedures Are in Effect, Are You In Compliance?”, Clear Law Institute, July 18, 2018, Presenter
“DOMA, Employee Benefits and Employment Implications,” MC Academy, August 27, 2013
“HIPAA Privacy and Security – The New Final Regulations,” MC Academy, June 18, 2013
“The Health Care Reform Act,” MC Academy, April 16, 2013
“Health Care Reform and Benefit Claims, Internal Claims and Appeals and External Review Under PPACA,” Louisville Employee Benefits Council, February 22, 2011, Cincinnati Employee Benefits Conference, June 10, 2011
“Limited Liability Companies in Kentucky,” Fourth Edition
“Business Succession Planning,” Second Edition
The HR Benefits Authority Newsletter, regular author
“Quick Reference to ERISA Compliance,” 2012 Edition, Aspen Publishers
January 31, 2022
June 15, 2021
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March 19, 2021
March 18, 2021
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December 10, 2020
November 30, 2020
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April 1, 2020
February 4, 2020
November 27, 2019
October 31, 2019
August 2, 2019
April 29, 2019
November 5, 2018
July 16, 2018
April 4, 2018
March 22, 2018
March 22, 2018
December 6, 2017
November 18, 2016
October 5, 2016
October 5, 2016
September 12, 2016
November 18, 2015