Dean J. Scoular
Contact Dean:
moc.s1714051496ulppo1714051496se@ra1714051496luocS1714051496D1714051496
888-840-6830 ext. 8
Dean focuses his practice on counseling clients with the design, implementation and operation of qualified plans, non-qualified deferred compensation plans, health and welfare plans, and other benefit related issues. Dean’s background includes all types of qualified plans including Employee Stock Ownership Plans (“ESOPs”).
Dean’s ESOP experience includes company, trustee, and shareholder representation in numerous ESOP transactions as well as ongoing advice related to administration and design.
Dean regularly advises clients regarding compliance related issues with regard to the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) as well as the Internal Revenue Code of 1986, as amended (“Code”). This includes navigating the various governmental correction programs as well as representation during DOL investigations and IRS audits.
Dean has practiced exclusively employee benefits law for over 24 years. Prior to graduating from law school Dean worked for regional third-party administrators, a life insurance company within their retirement plan division, and the employee plans division of the Internal Revenue Service.
ARTICLES PUBLISHED
Planning for In-Kind Contributions to Qualified Plans, Journal of Pension Planning & Compliance, Volume 22, Number 2, Summer 1996, at 73.
Benefit Consequences of Choice of Entity (co-author), The Missouri Business Law Quarterly, Volume 3, Number 4, Winter 1997/1998, at 11.
Participant Loans (a/k/a “But It’s My Money”), The St. Louis Bar Journal (Bar Association of Metropolitan St. Louis), Vol 50, No 1, Summer 2003, at 18.
403(b) sponsors finding success beating back lawsuits (co-author), Investment News, September 1, 2018.
Now What? Life after the DOL Fiduciary Rule, Plan Consultant, Winter 2019 at 30.
SPEECHES AND PRESENTATIONS
Plan Loans, Bar Association of Metropolitan St. Louis, March 21, 2001
Summary Plan Descriptions, Working In Employee Benefits, September 11, 2001
Participant Loans (a/k/a “But It’s My Money”), Worldwide Employee Benefits Network, January 21, 2003
Nonqualified Deferred Compensation Plans, Blumenfeld, Kaplan & Sandweiss, P.C. Tax Seminar, December 2, 2004
It’s Automatic: Cashing Out Under the New Rollover Rules, Worldwide Employee Benefits, September 21, 2004.
Roth 401(k) Plans, Blumenfeld, Kaplan & Sandweiss, P.C. Tax Seminar, November 30, 2005
Pension Protection Act of 2006, Blumenfeld, Kaplan & Sandweiss, P.C. Tax Seminar, December 6, 2006
American Reinvestment and Recovery Act: And Your New COBRA Duties, The Lowenbaum Partnership, LLC Webinar, March 12, 2009
Healthcare Reform, The Lowenbaum Partnership, LLC 2010 Seminar, September 29, 2010 and October 7, 2010
Is an ESOP Right for You? Legal and Fiduciary Issues, National Center for Employee Ownership – Western Conference, September 21, 2011
Avoiding Conflicts in ESOP Transactions, Beyster Institute (UC San Diego) Employee Ownership Conference, April 25, 2012
Best Practices When You Have an ESOP and a 401(k) Plan, Beyster Institute (UC San Diego) Employee Ownership Conference, April 25, 2012
Employee Benefits in M&A Transactions – What You Need to Know, Sacramento County Bar Association – Business Section, March 13, 2013
Issues to Be Addressed Prior to Selling Your Company, Beyster Institute (UC San Diego) Employee Ownership Conference, April 24, 2013
Fiduciary Rules Under ERISA, Nationwide Mutual Insurance Company – General Counsel Brown Bag Lunch, September 11, 2015
Retirement Benefit Plans for Governmental Employers, “Bi-taxual” Employers, Tax-Exempt Employers and Churches, American Society of Pension Professionals and Actuaries Cincinnati Regional Conference, November 9, 2015
Retirement Plans 101, Nationwide Mutual Insurance Company – General Counsel Brown Bag Lunch, July 19, 2016
Grandfathering under the Fiduciary Regulations, Nationwide Mutual Insurance Company – General Counsel Brown Bag Lunch, August 10, 2016
SECURE Act Roundtable, Pension Resources Institute Roundtable; January 23, 2020.
Education
- J.D., Saint Louis University School of Law, cum laude
- B.S., Accounting, University of Wyoming
Law Licenses
- Missouri
- Ohio