Charles C. Shulman has over 20 years experience in ERISA, employee benefits and executive compensation.  He has substantial experience in employee benefits compliance and M&A work, negotiating and advising various issues relating to qualified and non-qualified plans, ERISA liability, fiduciary issues, executive compensation, welfare plans and employment issues.  Charlie advises regarding all aspects of employee benefits and executive compensation, including the following:

• implementation and compliance with requirements of pension plans, ESOPs, 401(k) plans, 403(b) plans and other retirement programs or arrangements, and drafting plan documents and summary plan descriptions for such plans;
• submitting such qualified plans for IRS approval and issues relating to nondiscrimination testing and reporting and disclosure obligations;
• correction of documentary or operational failures of qualified plans through self-correction or through government agencies' voluntary compliance programs;
• disputes with the Pension Benefit Guaranty Corporation regarding underfunded pension plans, and transactions purported to evade liability;
• qualified plan mergers, spinoffs, freezes, terminations and partial terminations, ERISA controlled group liability and ERISA multiemployer withdrawal liability;
• compliance with reporting and disclosure obligations and other requirements under ERISA and the Internal Revenue Code relating to severance plans, insured or self-insured health plans, retiree health, COBRA continuation coverage, multiple employer welfare arrangements (MEWAs), cafeteria plans, etc.
• preparing and reviewing QDROs;
• issues and negotiations relating to employment, severance and change of control agreements for executives or other employees, and related IRC § 280G golden parachute and § 409A deferred compensation requirements;
• representing CEOs, senior executives and companies regarding employment, retention and severance agreements;
• wrongful terminations and employment discrimination, as well as ERISA litigation;
• supplemental retirement plans, deferred compensation plans, 457 plans and other nonqualified arrangements, and compliance with IRC § 409A requirements for nonqualified deferred compensation;
• incentive bonus plans and public company performance-based compensation requirements of IRC § 162(m);
• ERISA, executive compensation and employment due diligence for transactions, and drafting and negotiating of purchase and sale agreements and loan agreements, as well as ESOP buyouts;
• equity-based compensation, including nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, phantom stock, profits interests, employee stock purchase plans, IRC § 83 rules, etc.;
• public companies executive compensation proxy disclosure and § 16 short-swing profit rules, etc.; and
• reductions in force and compliance with the WARN Act; drafting employee handbooks.

Charlie has lectured on ERISA topics in various forums, including:

• BNA Tax Management Advisory Board – Annual Compensation Planning Meeting, Successor Liability Under ERISA, Nov. 18, 2010.
• Park Avenue Presentations Webinar – Misclassifying Leased Employees, October 26, 2010.
• Park Avenue Presentations Webinar - 10 Common ERISA Plan Mistakes and How to Correct Them, with Anthony A. Dreyspool, July 28, 2010. 
• Confertel Webinar - How to Survive a Government Audit of Your ERISA Plan, with Anthony A. Dreyspool, April 22, 2010.  
• Numerous client presentations.

Legal Education:  NYU School of Law, J.D., 1989;  NYU School of Law, LL.M. in Taxation, 1992                          

Bar Admissions:  12/21/1989 New Jersey;  01/17/1990 New York

Affiliations and Honors:

Fellow - American College of Employee Benefits Counsel

Editorial Advisory Board - Journal of Deferred Compensation, 2003 – Current

Founder – ERISA Peer Lunch Group,

Member - American Bar Association

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From 

Charles C. Shulman, Esq. recommended by:

Bob Griffin - CEO Trump Entertainment Resorts - Atlantic City - November 30, 2010:
"I have utilized the services of Mr. Shulman in the areas of employee benefits and executive compensation over the years and have found him to be among the best.  Charles' vast knowledge of the law, as it relates to both of these areas, has provided me with the tools needed to make sometimes difficult decisions, easy and fair.  His expertise in employment contract law is outstanding.  I would highly recommend Mr. Shulman to anyone in need of sound advice in the aforementioned areas."

Jules Z. Halpern, Esq. - Principal Halpern Employment Law Advisors - NYC & Long Island - April 29, 2010: 
“Our firm has collaborated and continues to communicate frequently on legal issues with Charles Shulman, Esq. We find that he has broad knowledge of employee benefits and he presents our clients with thoughtful and well researched responses to often highly involved questions. Charles distinguishes himself by his mastery of the subject matter involved and his prompt responsiveness. Most importantly to us and to our clients, he applies legal principles in a thoughtful, highly practical and cost-effective manner, so that our clients can make intelligent business decisions, knowing the exact balance of risks involved. We highly recommend him to our colleagues.”

Anthony A. Dreyspool, Esq. - Prominent ERISA Attorney - NYC - April 28, 2010: 
“I have worked with Charlie Shulman on several matters and spoken with him at webinars on ERISA compliance. He has an exhaustive knowledge of the laws relating to employee benefit plans and executive compensation. His experience and expertise cover virtually every area of those laws. He is extremely hard working and is dedicated to client service. He is also a very nice guy. I recommend him whole-heartedly as a top ERISA attorney.”

Michael J. Canan, Esq. - Shareholder, Gray Robinson, P.A. - Orlando, FL - May 21, 2010: 
“I have known and worked with Charlie Shulman for almost 20 years.  During much of that time, he has written and updated a chapter in Qualified Retirement Plans (a book I author) on employee benefit plans and executive compensation in mergers and acquisitions.  His chapter is so thorough and instructive, that it is used as a study guide by a number of prominent law firms.  He has also written other instructive employee benefits material for books that I author.

In addition, I have had the opportunity to work with Charlie in dealing with certain employee benefits client matters, where I felt his expertise would be particularly useful.  Again, his work has been outstanding."

Glenn J. Waldrip, Jr., Esq. - Partner & Co-Department Head, EB/EC Practice Area, Cahill Gordon & Reindel LLP - NYC - April 28, 2010: 
“Charlie is an accomplished, experienced and dedicated employee benefits practitioner who has had broad exposure within the employee benefits practice.”

Alden J. Bianchi, Partner & EB/EC Practice Group Leader, Mintz Levin, Boston - July 18, 2010:  
"Really nice job on your "Roadmap to Employment and Change of Control Agreements" article in June 2010 Tax Management Compensation Planning Journal.  I have been a regular and loyal reader of this journal since about 1986, and this article is among the best and most useful in all that time."

E. David Smith, Esq. - Attorney-Owner, Smith & Associates, Attorneys-at-Law - April, 29, 2010: 
“Charles is an expert in his field, a very complex field, and is a great resource and adviser for every business. Today, employment and benefits law is so intricate and a business needs Charlie as its attorney to be able to best reward its employees and comply with laws and regulations.”

Chaim Book, Esq. - Head of Employment Law Practice, Moskowitz, Book & Walsh, LLP, NYC - April 1, 2009: 
“Charles is a top-notch lawyer with blue-chip experience and a wealth of knowledge at his fingertips. Very smart, very creative. I have recommended his services to a number of my clients and would do so again.”

Amy Klein - Member practicing Employee Benefits Law, Bond, Schoeneck & King, PLLC, Albany NY - April 7, 2009: 
“In our numerous interactions as experienced benefits professionals, I have found Charlie to be a thoughtful and thorough benefits attorney. He is always ready to share his extensive knowledge.”

Samuel Krause, Attorney, Skadden Arps - June 3, 2009: 
“Charlie is an outstanding attorney in general, and a fantastic employee benefits and executive compensation attorney in particular. He and I worked on a number of projects, and even we were not on the same matters, he was always a go-to guy if you had a question or a tough legal issue that needed a solution. He was, and is, an attorney I would turn to if I was stymied, and I recommend him wholeheartedly.”