gradient
gradient

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 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
  • Representation of a global employer in connection with the establishment of a phantom equity arrangement (based on business unit performance) in multiple countries

Civic Involvement & Honors

    • American College of Employee Benefits Counsel – Fellow
    • Best Lawyers in America (Employee Benefits, Corporate Law, and Mergers & Acquisitions Law)
    • Missouri Super Lawyers (Employee Benefits)
    • Director, Delta Dental of Missouri (Chair of Compensation Committee)
    • Adjunct Professor of Law, Washington University Graduate Tax Program (1992-1996)
    • Missouri Super Lawyers (Employee Benefits)
    • Director, Delta Dental of Missouri (Chair of Compensation Committee)
    • Adjunct Professor of Law, Washington University Graduate Tax Program (1992-1996)
    • Adjunct Professor of Law, Washington University Graduate Tax Program (1992-1996)
Read More

Publications

  • Section 409A: Answers to 200 Frequently Asked Questions, American Bar Association, 2013
  • "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

Speaking Engagements

  • “How Much is Too Much? Notice and Notification Requirements under the ACA,” The John Marshall Law School 12th Annual Employee Benefits Symposium, Chicago, Illinois, April 4, 2014
  • “Health Care Reform – What it Means to Large Employers,” Sponsored by The Design Professionals Coalition, The American Club, Kohler, Wisconsin, August 17, 2013
  • “Group Medical Captives – Theory and Practice,” Strategic Risk Solutions Webinar, June 5, 2013
  • “Taxation of Qualified Plan Distributions and Required Minimum Distributions,” “Securities Law Issues in Employee Benefits,” “Nondiscrimination and Permitted Disparity,” and “401(k) Plans,” ALI-ABA Fundamentals of Employee Benefits Law Program, Washington Marriott Metro Center, Washington, D.C., May 16-18, 2012
  • Protecting Fiduciaries From Madness and Other Liability – In March and All Through the Year,” Sponsored by the Employee Benefits Association of St. Louis, March 15, 2012
  • “Wellness Programs,” Sponsored by the Louisville Employee Benefits Association, March 13, 2012
  • “Taxation Issues Associated with Captive Insurance: The Primary Issues Associated with Employee Benefits Reinsured through Captives,” World Captive Forum, Miami, Florida, February 1, 2012
  • "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