Brian Berglund has counseled clients for over 30 years in the employee benefits, executive compensation, captive insurance and tax areas. Recent client engagements include the following:

• Representation of an employer in connection with the contribution of real property to a defined benefit pension plan
• Representation of a board of trustees in connection with the establishment of a group life and health insurance program and captive insurance arrangement covering 1,400 employers who are members of the same trade association
• Representation of an employer in connection with an IRS audit of the employer’s defined benefit plan during which the agent alleged certain operational errors in connection with plan administration (audit resolved without monetary penalties following agreement to self-correct certain errors)
• Representation of employer in connection with Department of Labor audit in which certain violations of ERISA were alleged (audit resolved without monetary penalties)
• Representation of health care benefit manager in connection with the establishment of a stop loss health insurance product providing for a guarantee of pharmacy spend, including the formation of a captive insurance company and negotiation of reinsurance treaty with fronting carrier

Bar and Court Admissions

Missouri, 1981

United States District Court for the Eastern District of Missouri

United States Tax Court

Education

Washington University, J.D., Order of the Coif, 1981

Carleton College, B.A., Mathematics, magna cum laude, Phi Beta Kappa, 1978

Publications

• "409A: The 100 Most Frequently Asked Questions," Published by ALI-ABA, October 2010
• "Correcting 409A Violations to Minimize Deferred Compensation Taxes: Not Just for Benefit Lawyers," St. Louis Bar Journal, Winter 2009
• "Taxation of Qualified Plan Distributions and Required Minimum Distributions," ALI-ABA Business Law Course Materials Journal, August 2007
• "Securities Law Issues Relating to Employee Benefit Plans," Thomson-West Corporate Counsel’s Guide to Nonqualified Deferred Compensation Agreements, September 2006
• "Employee Benefit Aspects of the Sarbanes-Oxley Act of 2002," Thomson-West Corporate Counsel’s Guide to Nonqualified Deferred Compensation Agreements, September 2006
• "The Blackout Rules Under the Sarbanes-Oxley Act of 2002," Employment Law Counselor, Sept. 15, 2004
• "Prohibition of Insider Loans Under Sarbanes-Oxley," Employment Law Counselor, Sept. 15, 2004

Speeches and Seminars

• "Ethics in the Practice of Benefits Law," Sponsored by the Bar Association of Metropolitan St. Louis, St. Louis, Missouri, June 9, 2011
• "Nondiscrimination and Permitted Disparity," Fundamentals of Employee Benefits Course Sponsored by ALI-ABA, Philadelphia, Pennsylvania, April 6-8, 2011
• "Taxation of Distributions and Required Minimum Distributions," Fundamentals of Employee Benefits Course Sponsored by ALI-ABA, Philadelphia, Pennsylvania, April 6-8, 2011
• "Introduction to Health Care Reform: The Patient Protection and Affordable Care Act," Fundamentals of Employee Benefits Course Sponsored by ALI-ABA, Philadelphia, Pennsylvania, April 6-8, 2011
• "Section 401(K) Plans," Fundamentals of Employee Benefits Course Sponsored by ALI-ABA, Philadelphia, Pennsylvania, April 6-8, 2011
• "Guidance on Avoiding and Fixing Scrivener's Errors in Drafting Plans: Fiduciary Issues, Tax Compliance Problems & Benefit Claims," presented to the American Conference Institute (ACI) in New York on May 24-25, 2010
• "The Genetic Information Nondiscrimination Act ("GINA")," presented to the St. Louis Area Business Health Coalition on February 9, 2010
• "Section 409A Correction Program," Sponsored by the Bar Association of Metropolitan St. Louis, March 12, 2009

Civic Involvement and Honors

• American College of Employee Benefits Counsel – Fellow
• Best Lawyers in America (Employee Benefits)
• Missouri Super Lawyers (Employee Benefits)
• Director, Delta Dental of Missouri
• Adjunct Professor of Law, Washington University Graduate Tax Program (1992-1996)