Jason Luter is a tax attorney at Gray Reed & McGraw with extensive experience in all types of employee benefits, ERISA, and executive compensation matters. He advises employers in all aspects of employee benefits and executive compensation matters, including plan design, tax qualification and implications, administration, fiduciary responsibility, and compliance with ERISA, the Internal Revenue Code, the Patient Protection and Affordable Care Act (Health Care Reform), and other federal and state laws affecting compensation, retirement and health benefit plans. Jason represents a diverse group of clients, including Fortune 500 companies, privately-held companies, governmental and quasi-governmental entities and tax-exempt entities. He advises companies, private equity groups, trustees, lenders, management groups, and fiduciaries involved with employee stock ownership plans (ESOPs). Jason also handles tax litigation and ERISA litigation issues, and has significant experience in employment litigation matters.
- Represents a wide range of companies with respect to the employee benefits issues involved in the clients' mergers and acquisitions including the freezing and termination or merger of benefits plans (e.g., 401(k) and pension plans), extension of coverage to the acquired employees under the surviving entity’s benefit plans, plan audits and plan corrections including taking benefit plans through the Employee Plans Compliance Resolution System ("EPCRS") with the Internal Revenue Service and the Voluntary Fiduciary Correction program ("VFC") with the Department of Labor.
- Provides tax-favored ownership succession planning solutions, as well as entity growth and expansion plans for companies through Employee Stock Ownership Plans (“ESOPs”).
- Counsels clients on a wide variety of benefits issues including employee benefit coverage extension and exclusion for foreign workers in the US and for US workers transferred abroad.
- Counsels clients on executive compensation matters, including design and drafting of executive compensation plans such as Incentive and Non-Qualified Stock Option plans, restricted stock plans and other equity-based compensation arrangements, Phantom Stock and Stock Appreciation Right plans, bonus and profit sharing plans, and more. Jason's work in executive compensation matters extensively involves complex issues related to Code Sections 409A (deferred compensation) and 280G (change in control or "golden parachute" arrangements).
- Represents clients in disputes with the IRS and DOL and in defending audits of welfare and pension benefit plans. Common have involve multiple employer welfare arrangements ("MEWAs"), over-funded and under-funded employer sponsored pension and retirement benefit plans, 401(k) plans and simplified employee pension plans.
- Represented a client in a case of first impression before the United States District Court for the Southern District of Texas, Houston Division. The case involved issues of international comity, US and foreign immigration and employment laws, and several issues involving employer-employee relations and contracts.
- Immigration law experience focusing on inbound business immigration for employers and representing companies that have been raided by ICE and are under investigation by the US Attorney's Office regarding its employment practices.
Professional Activities, Memberships & Affiliations
- Teaching ERISA, Employee Benefits and Executive Compensation at Southern Methodist University Dedman School of Law (2012 - present)
- Dallas Bar Association
Community Involvement, Memberships & Affiliations
- Dallas Summer Musicals, Associate Producer
- Named a Rising Star in 2016 by Texas Super Lawyers (a Thomson Reuters business) as published in Texas Monthly magazine.