James C. Williams

Jim has assisted US multinational corporations with global equity arrangements and provides advice to public multinational corporations based abroad on extending their parent company equity plans to executives of their US subsidiaries. Jim also advises clients on issues relating to the global workforce, including secondment agreements and issues relating to international assignments. Regarding deferred compensation, Jim provides advice and counsel to clients concerning nonqualified deferred compensation arrangements, discounted stock option plans, section 457 plans, and grantor (rabbi) trust and secular trust arrangements. 

Jim advises companies on the design, formation and operation of qualified retirement plans. These include defined benefit pension plans, profit sharing plans, 401(k) plans, ESOPs and 403(b) plans. He consults on the redesign and restructuring of broad-based retirement programs, including restructuring initiatives prompted by mergers, acquisitions, spin-offs, and cost-savings. 

Jim regularly represents clients with respect to the employee benefits aspects of mergers and acquisitions, including due diligence, negotiations and post-transaction benefits integration. This representation includes advice on golden parachute excise tax issues, successor employer issues under COBRA, and termination and withdrawal issues.

Jim advises clients on the design, formation, and operation of employee welfare benefit plans, including health plans, cafeteria plans and fringe benefit plans. He provides advice to clients on COBRA issues and funding post-retirement medical obligations. 

Jim has broad experience with Title I ERISA matters, including reporting and disclosure issues, fiduciary responsibility issues, prohibited transactions and DOL enforcement actions. He advises employers, advisers, lenders, and trustees with respect to the participation of employee benefit plans in private equity and lending arrangements.