Glenn D. Gunnels

Glenn Gunnels is a partner in the Tax Section of Smith, Gambrell & Russell, LLP.

Mr. Gunnels’ main practice area is Executive Compensation and Employee Benefits.

Mr. Gunnels’ practice focuses on all areas of employee benefits and executive compensation. His employee benefits expertise includes advising clients with respect to the design, implementation, and administration of tax-qualified retirement plans and health and other welfare plans. He regularly advises clients with respect to ERISA, HIPAA, and COBRA issues. He has particular expertise in advising clients with respect to ERISA fiduciary issues and in using leveraged ESOPs to purchase closely-held companies.

His executive compensation expertise includes advising clients with respect to the design, implementation, administration, and compliance of stock-based (including stock options, stock appreciation rights and restricted stock plans) and other deferred compensation plans, employment agreements, severance agreements, and change of control arrangements.

Mr. Gunnels received his B.B.A. in Finance from the University of Memphis in 1990 and his M.B.A. from the University of Memphis in 1994. He earned his J.D. from Northwestern University School of Law in 1998.

Mr. Gunnels is a member of the Georgia, Illinois (inactive) and Kentucky Bars. He is a member of the American Bar Association, the Georgia Bar Association, and the Kentucky Bar Association. He is also a member of the ESOP Association, the National Centerfor Employee Ownership, the American Society of Pension Professionals & Actuaries (ASPPA) and is a past member of the Society for Human Resource Management (SHRM).

Publications

• Co-author, Pension Protection Act of 2006 — The Impact on Employee Stock Ownership Plans, Insight (Willamette Management Associates and Willamette Capital), Winter 2007.
• Co-author, Chapter on retirement benefit considerations for limited liability companies in the book LIMITED LIABILITY COMPANIES IN KENTUCKY, (University of Kentucky College of Law, Office of Continuing legal Education), 2000.

Presentations

• 409A Regs At Last — How Employers Should React, presentation to the Worldwide Employee Benefit Network, Atlanta, GA — January, 2006.
• Health Insurance Portability and Accountability Act (HIPAA), presentation to 14th Annual Kentucky Human Resources Conference, Louisville, KY — October, 2000.