Areas of Practice
- Executive Compensation and Employee Benefits
- Mergers and Acquisitions
- Financing and Commercial Transactions
- Corporate Law
- Corporate Governance
- Tax Law
Undergraduate School
University of Florida
Law School
University of Florida
Bar Admissions
Florida , New York, District of Columbia
Memberships
University of Florida Athletic Association Board of Directors, President (2011-2012)
Recognitions
Florida Super Lawyers - Employ Benefits/ ERISA
New York Super Lawyers - Employee Benefits/ERISA
The Best Lawyers in America - Employee Benefits
Top Lawyers in Jacksonville - Employee Benefits
International Bar Association - Top Employee Benefits Lawyers
SGR Publications & Presentations
- Compliance Dates for Disclosure of Retirement Plan Fees Extended by DOL Final Rule
- REMINDER: Upcoming Deadline for Information Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans
- Agencies Issue Additional Guidance on Mental Health Parity Implementation
- IRS Issues Additional Guidance on Form W-2 Reporting Requirements
- New HIPAA Audit Program Is Underway
- Good News: Agencies Delay Summary of Benefits and Coverage Requirement
- IRS Issues Sample Plan Amendment and Extends Deadline for Compliance with Section 436
- U.S. Supreme Court to Rule on Constitutionality of Health Care Reform Legislation
- IRS Cost-Of-Living Adjustments: Employee Benefit Plan Limitations For 2012
- IRS Announces Voluntary Worker Classification Settlement Program
- DOL Withdraws Its Proposed Definition of ERISA Fiduciary
- Update on Health Care Reform: Agencies Release Proposed Regulations on the New Summary of Benefits Requirement & PPACA Changes Medicare Part D Annual Enrollment and Notice Period
- New Guidance Released on Preventive Services for Women
- Agencies Respond to Comments from Employers and Others and Issue Amended Claims and Appeals Process Regulations
- DOL Extends and Aligns Applicability Dates for Retirement Plan Fee Disclosures
- IRS Announces Extension of Form 8895-SSA Filing Due Date
- Important Reminder: Cafeteria Plan Amendments Regarding OTC Medications Required by June 30
- U.S. Supreme Court Addresses ERISA Remedies for Inaccurate and Misleading Plan Communications
- DOL Proposes Extension of Applicability Dates for Retirement Plan Fee Disclosure Rules
- Electronic Disclosure Rules: DOL Wants Your Thoughts on Changes President Signs Repeal of PPACA’s Form 1099 Provision
- Repeal of PPACA’s Form 1099 Provision and DOL Issues Additional PPACA Guidance
- IRS Releases Guidance on Form W-2 Health Coverage Reporting
- Happy First Birthday Health Care Reform, and DOL Extends Enforcement Grace Period for Certain Claims Appeals Process Changes
- Update on Constitutional Challenges to the Health Care Reform Legislation
- USCIS Releases New Handbook for Employers Regarding I-9 Process
- Update on Health Care Reform: Agencies Delay Application of Nondiscrimination Rules to Fully-Insured Plans
- IRS Issues Final Guidance on Small Business Health Care Tax Credit
- GINA Regulations Provide Additional Guidance on Wellness Programs
- IRS Modifies Section 409A Correction Procedures
- Breaking News on Health Care Reform Grandfather Rules: Now Changes in Insurance Policies and Carriers Are Permissible
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2011
- DOL Releases Proposed Rule to Expand Definition of an ERISA Fiduciary
- DOL Releases Final Rule Regarding Disclosure of Retirement Plan Fees and Expenses to Plan Participants
- Update on Health Care Reform: Interim Relief from W-2 Reporting Obligations and DOL Guidance on Retiree-Only Plans
- Update on Health Care Reform: Additional Guidance Released on Claims Appeals Process Changes
- Update on Health Care Reform: September 23 First Effective Date for Health Care Reform Compliance, and OTC Reimbursement and Mini-Med Guidance Released
- Update on Health Care Reform: The Claims Appeals Process Changes
- Update on Health Care Reform: The Preventive Service Rules
- DOL Issues Retirement Plan Fee Disclosure Interim Final Regulation
- Update on Health Care Reform: DOL Releases Model Notices on Adult Child Coverage, Lifetime Limits, and Patient Protections
- Update on Health Care Reform: Interim Final Rules Released Addressing Pre-Existing Condition Exclusions, Dollar Limits, Rescission and Patient Protections
- Update on Health Care Reform: Interim Final Rules Released Addressing “Grandfathered” Health Plan Status
- IRS Releases Revised Form 941 to Reflect HIRE Act Payroll Tax Exemption
- 401(k) Compliance Check Questionnaire Project
- HIRE Act Provides Tax Benefits for Hiring Unemployed Workers
- Health Care Reform Legislation: Focus on the Early Retiree Reinsurance Program
- Health Care Reform Legislation: Focus on Dependent Coverage
- COBRA Subsidy Eligibility Period Extended to May 31, 2010
- Obama Health Care Reform Legislation Becomes Final
- Historic Senate Health Care Act and Reconciliation Bill Passed by the House, First Step in the Controversial Reconciliation Process to Obama Health Care Reform
- DOL Issues Model SCHIP Notices and Reminder of Important HIPAA HITECH Deadline
- Group Health Plans Require Review Due to New Mental Health Parity Regulations
- DOL Issues Model Notices for COBRA Subsidy Extension and Update on Health Care Reform
- IRS Issues a Corrections Program for Certain Code Section 409A Document Failures
Other Publications & Presentations
- “Deductible Employee Benefit Expenses,” Employee Benefits in Florida (1986).
- Co-author, “Employers Relieved over Section 89 Repeal,” Jacksonville Business Journal (January 1990).
- Co-author, “The $500 Million Oversight,” The Daily Deal (November 1999).
- Co-author, “Solid Gold Exit Strategies,” The Daily Deal (September 1999).
- Contributing author, “Executive Compensation Utility Restructuring,” Utility Mergers and Acquisition Exnet (2001).
- Co-author, A Guide to the Regulation of Wrap Free Programs (June 2002).
- Contributing author, “Important Developments,” The Tax Lawyer (1992–2003).
- Co-author, “Am I My Brother/Sister Corporation’s Keeper: The Right to Contribution for Pension Plan Underfunding,” Journal of Retirement Planning (July-August 2009).

