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Jack Lund is an associate in the firm’s Washington, DC office where he is a member of the Employee Benefits and Executive Compensation practice group. Mr. Lund advises clients on all aspects of employee benefits including tax-qualified retirement plans, health and welfare plans, Individual Retirement Arrangements, global incentive plans, executive compensation, and corporate transactions. In so doing, Mr. Lund is particularly adept at leveraging his public policy experience to craft creative strategies for solving his clients’ most difficult regulatory and legislative problems.
- Promoted client policy interests before the IRS, Department of Treasury, and Congress (including before Joint Committee on Taxation).
- Facilitated the ethical and tax efficient transition of an executive into a key governmental position.
- Drafted Congressional testimony for major trade association discussing regulatory barriers created by Department of Labor and IRS policy with respect to so-called “missing” or “lost” participants.
- Designed legislative proposals for IRA reform.
- Assisted clients with responses to DOL audits.
- Advised clients and plan administrators on day-to-day operations, claim and benefit administration (including drafting claim denial letters), plan interpretation, governance, and other matters.
- Drafted restatements, plan amendments, summary plan descriptions, and summaries of material modification for tax-qualified retirement plans, health and welfare plans, and executive compensation arrangements including large non-qualified plans.
- Counseled clients on compliance of their non-qualified plans with Section 409A of the Internal Revenue Code including advising a Fortune 100 company on the design and implementation of a state-of-the-art 409A specified employee policy.
- Advised several companies on top-hat filings for non-qualified plans.
- Counseled a Fortune 100 company on avoiding pitfalls associated with the creation of an “accidental” MEWA.
- Contributed to feasibility studies on global compliance.
- Advised on employee benefits and executive compensation issues in large corporate transactions.
Pro Bono
- Representation of a religious institution in a RLUIPA appeal before the United States Court of Appeals for the Sixth Circuit and the Supreme Court of the United States.
Memberships and Affiliations
- The Federalist Society
Previous Experience
- United States Senate Committee on Finance, Law Clerk
March 19, 2020, Inside Compensation
Last night (Wednesday, March 18, 2020) the President signed the Families First Coronavirus Response Act after it passed the Senate in the afternoon by a vote of 90-8. The Act requires all private health plans to cover COVID-19 diagnostic testing—coverage that most insured and large self-insured health plans already are providing. The Act also requires...… ...
March 18, 2020, Tax Withholding & Reporting Blog
UPDATE: President Trump signed the bill into law this evening. This afternoon, the Senate voted 90-8 to approve the House-backed Families First Coronavirus Response Act. The legislation will provide up to ten weeks of paid FMLA leave and two weeks of paid sick leave to certain employees affected by COVID-19. Details on the legislation, which...… Continue ...
March 17, 2020, Tax Withholding & Reporting Blog
This weekend, the House of Representatives passed the Families First Coronavirus Response Act, a relief bill negotiated with the agencies and supported by the President. On Monday night, the House of Representatives substantively modified that bill in a follow-on resolution, H. Res. 904, referred to as technical corrections. Despite the changes, concerns have ...
October 15, 2019, Inside Compensation
On July 10, 2019, the Sixth Circuit considered vexing questions of statutory interpretation in an ERISA case. A dispute over whether a transaction bonus plan was an ERISA employee pension benefit plan hinged on the meaning of two terms common in federal statutes: “results in” and “extending to.” While the meaning of the statute was...… Continue Reading
October 8, 2019, Inside Compensation
Our own Richard Shea and Jack Lund recently contributed a post to the RetireSecure Blog maintained by the Pension Research Council of the Wharton School at the University of Pennsylvania. The post discusses the competing rhetoric surrounding the impact of proposed financial transaction taxes on the American retirement system.… Continue Reading
October 7, 2019, Pension Research Council
December 6, 2016, Covington Digital Health
We have followed (here and here) the adoption of the Interstate Medical Licensure Compact (“IMLC”) by various states and the subsequent formation of a commission under the IMLC. We believe that the IMLC presents one promising avenue for the proliferation of telemedicine. In this post, we explore another initiative designed to encourage the development of...… ...
November 4, 2016, Covington Digital Health
In July of 2015 we noted that nine states had enacted laws to join the Interstate Medical Licensure Compact. We described this cooperative program intended to allow physicians to obtain expedited licenses to practice in multiple states. This would facilitate the delivery of telemedicine across state lines; physicians are generally prohibited from practicing, ...