James P. Moser

Contact James:

moc.s1603103943ulPPO1603103943SE@re1603103943somj1603103943

888-840-6830 ext. 7

435.232.3894

James focuses his practice on counseling clients with the design, implementation and operation of qualified defined contribution plans, with an emphasis on Employee Stock Ownership Plans (“ESOPs”).

James’s ESOP experience includes company, trustee and shareholder representation in numerous ESOP transactions, including leveraged buy-outs, corporate stock redemptions, shareholder succession and corporate reorganizations.

James regularly advises clients on deferred compensation arrangements, including stock appreciation rights (SARs), phantom stock, qualified and non-qualified stock options, and compliance with Internal Revenue Code Section 409A.

James previously served as an ERISA Enforcement Advisor and the National ESOP Coordinator for the Department of Labor’s Employee Benefits Security Administration where he identified and corrected violations of ERISA in connection with ESOPs, including stock drops, improper valuations, prohibited loans, discrimination issues, voting rights, diversification and refinancing.

Professional Activities

  • ESOP Association, Member,
    • Associate Member of the Legislative and Regulatory Committee
    • Executive Committee Member, Northwest Chapter
  • National Center for Employee Ownership, Member
  • National Institute of Pension Administrators, Member

Speaking Engagements

  • “Section 409(p) Anti-Abuse Laws – What the Company Needs to Know”, NCEO Employee Ownership Conference 2019
  • “Protecting your ESOP Transaction: Transactional Liability and Insurance Protection”, NCEO Employee Ownership Conference
  • “IRS Compliance Procedures for ESOPs-From Audit Through the Tax Court”, NCEO Employee Ownership Conference
  • “EBSA Investigations: Common Violations and Tips to Avoid Them” NCEO Employee Ownership Conference
  • “Fiduciary Compliance and Fiduciary Liability”, 2019 Northwest Chapter of the ESOP Association Annual Conference
  • Senior Manager ESOP Informational Workshop, Northwest Chapter of the ESOP Association
  • Trustee Roundtable, The ESOP Association Las Vegas Conference and Trade Show

Education

  • LL.M., Taxation & Employee Benefits, Georgetown University Law Center
  • J.D., Valparaiso University School of Law
  • B.S., Business and Human Resource Management, Utah State University