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Brandon E. Sherlinski
Partner / JacksonvilleBrandon E. Sherlinski is a Partner in the Executive Compensation and Employee Benefits Practice of Smith, Gambrell & Russell, LLP.
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Full Bio
Mr. Sherlinski practices in all major areas of employee benefits, executive compensation, and ERISA. His specific areas of concentration include advising clients on the implementation, administration, and correction of both qualified plans and nonqualified deferred compensation plans, the design and implementation of equity and equity-based plans for corporate and non-corporate entities, and health and welfare matters. Mr. Sherlinski also has significant experience advising clients on executive compensation and employee benefits matters in connection with mergers and acquisitions, including post-closing employee benefit plan integration.
Mr. Sherlinski received his B.A., cum laude, in Psychology from Franklin and Marshall College in Lancaster, Pennsylvania. He earned his J.D. from the University of Florida Levin College of Law, where he graduated magna cum laude. He received his LL.M. in Taxation from the University of Florida’s Graduate Tax Program.
Mr. Sherlinski is a member of the Florida Bar, the Tax Sections of both the Florida Bar and the American Bar Association and the Order of the Coif.
In addition to his full-time law practice, Mr. Sherlinski donates his time to Hubbard House, a full-service certified domestic violence center in Jacksonville, Florida.He served as Board President in 2023, and has been a board member since 2020. In addition, he is co-leader of its auxiliary organization, Men Against Violence Against Women (MAVAW).
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Representative Experience
- Assisted Fortune 500 company with design and implementation of new employee benefit plans in connection with the spin-off of a publicly-traded subsidiary.
- Performed a compliance audit and prepared updated plan documents for all welfare benefits of a major hospitality chain.
- Analysis, review and migration of multiple retiree health plans to a single platform for a Fortune 100 Company.
- Advised exempt organizations on structuring benefit plans and compensation programs.
- Advised multiple religious affiliated organizations with special church plan issues for both retirement and welfare plans.
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Bar Admissions
Florida -
Education
Undergraduate- Franklin and Marshall College
Law School- University of Florida
LL.M.- University of Florida
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Memberships
American Bar Association
Order of the Coif
Hubbard House, Board President (2023 fiscal year); Board Member (2020-present)
Men Against Violence Against Women, co-leader -
SGR Publications
- New Group Health Plan Annual Attestation Requirement
- COVID-19 Deadline Extensions and Coverage Mandates for Benefit Plans Scheduled to End
- SECURE 2.0 – What Retirement Plan Sponsors Need to Know Now
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2023
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2022
- EBSA Tolls Deadlines For Certain Benefit Plans and Participants
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2021
- Treasury Department Issues Guidance on Payroll Tax Deferral
- IRS Issues Limited 401(k) Safe Harbor Plan Relief for COVID-19
- Investments in Environmental, Social and Governance (ESG) Funds – The DOL Tightens the Fiduciary Standards
- IRS Issues Guidance on CARES Act Retirement Plan Relief
- Department of Labor Provides Guidance on Offering Private Equity Investments in Defined Contribution Plans
- IRS Temporarily Authorizes Spousal Consents for Retirement Plan Elections to be Notarized or Witnessed Electronically
- The Supreme Court Rules that Participants Cannot Sue Over Mismanagement of Defined Benefit Plan Asset Investments
- Department of Labor Finalizes New Rules for Electronic Retirement Plan Disclosures
- Welfare Plan Sponsors May Allow Certain Cafeteria Plan Election Changes Due to COVID-19 Pandemic
- Agencies Extend Benefit Plan Deadlines for Plan Sponsors and Participants Due to COVID-19 Pandemic
- Reductions in Force? Beware of Partial Termination
- How the CARES Act Impacts Employer-Sponsored Group Health Plans
- Retirement Plan Relief in the CARES Act
- IRS Clarifies Impact of Postponed Tax Deadline on Retirement Plans, IRAs and HSAs
- Employer Protection of Personal Health Information Related to COVID-19 Pandemic
- COVID-19 Testing Mandate Passed by the House, Now Moves to the Senate with Trump’s Support
- High Deductible Health Plans May Waive Cost-Sharing for Coronavirus Testing and Treatment
- Congress Permanently Repeals ACA Taxes and Passes SECURE Act
- Fifth Circuit Rules the ACA’s Individual Mandate Unconstitutional, Asks Lower Court to Decide on the Rest
- IRS Extends Form 1095-C Distribution Deadline Once Again
- Federal Privacy Rules Require Amendment to Benefit Plan Service Agreements
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2020
- Department of Labor Proposes New Rules for Electronic Retirement Plan Disclosures
- Final Regulations Update 401(k) Hardship Withdrawal Rules
- Hot Topics in Executive Compensation
- New Access to Multiple Employer Retirement Plans and Potential New Protections for Participating Employers
- IRS Allows High Deductible Health Plans to Provide Pre-Deductible Benefits for Chronic Care Management
- Executive Order on Health Care Transparency May Impact Employer Sponsored Group Health Plans
- Final Regulations Allow Employers to Reimburse Premiums for Individual Medical Insurance
- SECURE Act – House Overwhelmingly Passes Retirement Reform Bill
- HHS Proposes to Revise ACA Section 1557 Rule: Impacts Transgender Benefits and Group Health Plan Notices
- IRS Expands Determination Letter Opportunities for Retirement Plans
- New Self-Correction Opportunities for Retirement Plan Loans and Other Errors
- Association Health Plan Rules Struck Down
- Texas Court Strikes Down ACA
- IRS Releases Much-Anticipated Proposed Regulations Clarifying Hardship Distribution Rules
- IRS Annual Cost-Of-Living Adjustments – Employee Benefit Plan Limitations For 2019
- Federal Government Proposes To Expand HRA Use
- DOL Proposes to Relax Multiple Employer Plan Rules
- Additional Revision to IRS Cost-of-Living Chart
- Employment and Benefits: Six Key Considerations for Startups and Growing Businesses
- New Tax Bill Passed Both Houses of Congress
- UPDATE: IRS Cost-of-Living Adjustments Employee Benefit Plan Limitation for 2018
- Tax Reform Update: Deferred Compensation Likely to Survive, Individual Mandate May Not
- Deferred Compensation May Live to See Another Day
- Is Deferred Compensation Dead under the Proposed Tax Bill?
- IRS Provides Relief for Victims of Hurricane Irma
- IRS Provides Relief for Victims of Hurricane Harvey
- House Passes Bill to Repeal and Replace the ACA
- ACA Repeal-and-Replace Bill Released
- IRS Publishes New Guidelines on 401(k) Hardship Distributions
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2017
- IRS Issues Final Regulations Eliminating Need to File Section 83(b) Election with Returns
- DOL Increases Civil Penalties of Benefits-Related Violations
- Long-Awaited DOL Fiduciary Final Rule Released Today
- DOL Targeting the Failure to Timely Commence Retirement Plan Benefits to Participants
- Happy New Year! – Last Minute Extension of ACA Reporting Requirements
- Happy Holidays: Cadillac Tax Delayed for Two Years
- BREAKING NEWS: “ACA SMALL EMPLOYER DEFINITION TO REMAIN AT 50 EMPLOYEES UNDER THE PACE ACT”
- Supreme Court Rules in Favor of Same-Sex Marriage
- BREAKING NEWS: U.S. SUPREME COURT UPHOLDS FEDERAL SUBSIDIES UNDER THE AFFORDABLE CARE ACT (ACA)
- A Fiduciary’s Duty to Monitor Retirement Plan Investment Alternatives Is Continuous and Not Restricted by ERISA’s Statute of Limitations
- DOL Expands the Definition of Fiduciary
- IRS Amends Qualified Retirement Plan Rollover Safe Harbor Notices
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2015
- ERISA Client Alert: New Requirements for Delinquent Retirement Plan Form 5500 Filers
- Update: Fourth Circuit Court of Appeals Issues Conflicting Ruling Upholding Federal Subsidies Under the ACA
- REMINDER: PCORI Fees Due No Later Than July 31st
- Federal Court Invalidates Key Component of the ACA
- U.S. Supreme Court Limits the Contraceptive Mandate for Certain Companies
- Another Year-Long Delay for Employee Choice Under ACA Small Business Exchanges
- Supreme Court Rejects Presumption of Prudence for ESOP Fiduciaries
- U.S. Supreme Court Holds that Inherited IRAs are Not Exempt from Bankruptcy
- New COBRA Model Notices Issued
- Long-Awaited Guidance Issued on the Application of the Supreme Court’s DOMA Decision on Retirement Plans
- U.S. Supreme Court Holds Severance Payments are Wages Subject to FICA
- Newly Released Guidance: HHS Allows Non-Compliant Policy for Another Two Years and IRS Simplifies Employer Administrative Burden
- IRS Issues Final Regulations Clarifying When Property Will Be Considered Subject to a Substantial Risk of Forfeiture
- The Waiting Is Over: ACA Waiting Period Final Regulations Issued
- ACA “Play or Pay” Penalties Delayed Again
- IRS Issues Guidance on Application of Supreme Court’s DOMA Decision to Cafeteria Plans, FSAs, and HSAs
- IRS Issues Long-Awaited Guidance on In-Plan Roth Rollovers
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2014
- Agencies Modify “Use-Or-Lose” Rule for Health FSAs
- HHS Issues Model HIPAA Notices of Privacy Practices
- PPACA Marketplace Notice Update
- All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes
- IRS Releases Additional Guidance on Delay of PPACA Play or Pay Penalties and Employer Reporting Requirements
- Happy Fourth of July! PPACA Pay or Play Penalties and Employer Reporting Requirements Delayed Until 2015
- US Supreme Court Declares DOMA Unconstitutional
- DOL Issues Advance Notice of Proposed Rulemaking on Lifetime Income Illustrations
- DOL Releases Marketplace Guidance and Model Notices – October 1 Deadline
- Agencies Issue New Summary of Benefits and Coverage Requirements and Templates
- Court of Federal Claims Upholds Application of Code Section 409A to Discounted Stock Options
- HHS Issues New Rules on Contraceptive Coverage for Faith-Based Entities
- HHS Releases Final HIPAA Regulations
- Fiscal Cliff Bill Causes Change in Exclusion for Transit Benefits
- IRS Updates Retirement Plan Correction Procedures
- Agencies Release Multiple PPACA Regulations Impacting Employer-Sponsored Group Health Plans
- IRS Begins Releasing Cost of Living Adjustments for Benefit Plans
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2013
- Department of Labor Fiduciary Alert Regarding Float
- DOL Modifies Position Regarding Brokerage Windows
- Agencies Issue Guidance Regarding Definition of “Full-Time Employee” and Waiting Period Limitations Under PPACA
- U.S. Supreme Court to Rule on Constitutionality of Health Care Reform Legislation
- IRS Issues Sample Plan Amendment and Extends Deadline for Compliance with Section 436
- Good News: Agencies Delay Summary of Benefits and Coverage Requirement
- New HIPAA Audit Program Is Underway
- IRS Issues Additional Guidance on Form W-2 Reporting Requirements
- Agencies Issue Additional Guidance on Mental Health Parity Implementation
- REMINDER: Upcoming Deadline for Information Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans
- Compliance Dates for Disclosure of Retirement Plan Fees Extended by DOL Final Rule
- Agencies Issue Final Regulations on Summary of Benefits and Coverage Requirement and FAQs Addressing Other PPACA Mandates
- Agencies Issue FAQs on Summary of Benefits and Coverage Requirement and Update on Supreme Court Hearings
- Supreme Court Hears Oral Arguments on Constitutionality of PPACA
- Agencies Issue Additional FAQs on PPACA’s Summary of Benefits and Coverage Requirements
- ERISA Stock Drop Cases: Eleventh Circuit Adoption of “Moench Presumption”
- DOL Fiduciary Alert: 401(k) Plan Brokerage Windows
- IRS Issues Proposed Regulations under Code Section 83 Clarifying When Property Will Be Considered Subject to a Substantial Risk of Forfeiture
- BREAKING NEWS: U.S. Supreme Court Upholds Health Care Reform, Including the Individual Mandate, but Declares the Medicaid Expansion Unconstitutional
- DOL Withdraws Its Proposed Definition of ERISA Fiduciary
- IRS Cost-Of-Living Adjustments: Employee Benefit Plan Limitations For 2012
- Update on Constitutional Challenges to the Health Care Reform Legislation
- Happy First Birthday Health Care Reform, and DOL Extends Enforcement Grace Period for Certain Claims Appeals Process Changes
- IRS Releases Guidance on Form W-2 Health Coverage Reporting
- Repeal of PPACA’s Form 1099 Provision and DOL Issues Additional PPACA Guidance
- Electronic Disclosure Rules: DOL Wants Your Thoughts on Changes President Signs Repeal of PPACA’s Form 1099 Provision
- DOL Proposes Extension of Applicability Dates for Retirement Plan Fee Disclosure Rules
- U.S. Supreme Court Addresses ERISA Remedies for Inaccurate and Misleading Plan Communications
- Important Reminder: Cafeteria Plan Amendments Regarding OTC Medications Required by June 30
- IRS Announces Extension of Form 8895-SSA Filing Due Date
- DOL Extends and Aligns Applicability Dates for Retirement Plan Fee Disclosures
- Agencies Respond to Comments from Employers and Others and Issue Amended Claims and Appeals Process Regulations
- New Guidance Released on Preventive Services for Women
- 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
- 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: Additional Guidance Released on Claims Appeals Process Changes
- Update on Health Care Reform: Interim Relief from W-2 Reporting Obligations and DOL Guidance on Retiree-Only Plans
- DOL Releases Final Rule Regarding Disclosure of Retirement Plan Fees and Expenses to Plan Participants
- DOL Releases Proposed Rule to Expand Definition of an ERISA Fiduciary
- IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2011
- Breaking News on Health Care Reform Grandfather Rules: Now Changes in Insurance Policies and Carriers Are Permissible
- IRS Modifies Section 409A Correction Procedures
- GINA Regulations Provide Additional Guidance on Wellness Programs
- IRS Issues Final Guidance on Small Business Health Care Tax Credit
- Update on Health Care Reform: Agencies Delay Application of Nondiscrimination Rules to Fully-Insured Plans
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Press
- Smith Gambrell Russell Represents Utility Associates, Inc. in Majority Investment from Greater Sum Ventures
- Smith Gambrell Russell Represents RapidIT-Cloudbera in Acquisition by Kainos Group
- Smith Gambrell Russell Represents CAIRE in Acquisition of MGC Diagnostics to Expand Clinical Healthcare Portfolio
- Smith Gambrell Russell Represents Client Valmet in Acquisition of Coldwater
- Smith Gambrell Russell Represents The Adecco Group in Sale of Legal Solutions Business to Consilio
- Smith, Gambrell & Russell Represents Aptitude Health in Majority Investment from Linden Capital Partners
- Smith, Gambrell & Russell Represents Strategic Management Decisions in Acquisition by Press Ganey
- Smith, Gambrell & Russell Client, the Adecco Group, Completes $612 Million Sale of Soliant Health to Olympus Partners
- Smith, Gambrell & Russell Represents Tecum Equity in Purchase of Pinnacle Cranes
- Smith, Gambrell & Russell Represents Internet Provider GigaMonster in Significant Capital Raise through Majority Investment from Barings
- Smith, Gambrell & Russell Represents The Adecco Group in Agreement to Sell Soliant Health to Olympus Partners for $612 Million
- Smith, Gambrell & Russell Represents Republic National Distributing Co. in Joint Venture Partnership with Young’s Market Company
- Smith, Gambrell & Russell Elects 4 Attorneys to Partnership
- Smith, Gambrell & Russell Represents Internet Provider GigaMonster in Acquisition of Amtech Communications
- SGR and Client, Blueprint RF, Recognized as Winner for Acquisition by Cox Communications at the 17th Annual M&A Advisor Awards
- Smith, Gambrell & Russell Represents MS Biotec® in Strategic Investment Transaction with Paine Schwartz Partners
- Smith, Gambrell & Russell Represents the Adecco Group in Acquisition of BioBridges
- Smith, Gambrell & Russell Represents Blueprint RF in Acquisition by Cox Communications
- Smith, Gambrell & Russell Represents NetDragon Websoft Inc. in Acquisition of Jumpstart Games, Inc.
- Smith, Gambrell & Russell Represents Client, Gerdau, in Sale of Atmosphere Annealing and NitroSteel to Z Capital
- Smith, Gambrell & Russell Represents Trinity Healthcare Staffing Group in Acquisition
- Smith, Gambrell & Russell Represents Adecco Group in Beeline Merger with IQNavigator
- Smith, Gambrell & Russell Represents SASCO Chemical Group, Inc. in Acquisition