Andrew J. Fawbush
- T. 904-598-6133
- F. 904-598-6233
- afawbush@sgrlaw.com
Legal Assistant: Kristie Murph | 904-598-6309
Trusted advisor in employee benefits and ERISA law, delivering sound retirement and benefit plan governance, protecting participant rights and enabling fiduciaries to meet their obligations.
About Andrew
Andrew J. Fawbush serves clients in the areas of executive compensation and employee benefits, bringing more than 50 years of legal experience to complex legal matters. He is distinguished by his deep expertise in ERISA and employee benefits law, particularly in handling executive compensation issues within mergers and acquisitions. His authoritative guidance benefits boards, compensation committees, and fiduciaries by ensuring compliance and effective governance in compensation and benefit arrangements.
Andrew is Of Counsel in the Executive Compensation and Employee Benefits Practice of Smith Gambrell Russell LLP. He helps employers address the day-to-day challenges of employee benefits and executive compensation, as well as the treatment of these matters in mergers and acquisitions and other corporate transactions. His work includes advising on the design and implementation of equity-based, employment, separation, deferred compensation, change in control and similar compensation arrangements, with respect to Internal Revenue Code Sections 409A, 162(m) and 280G for executive officers and directors. Andrew also conducts in-depth compliance reviews of corporate qualified and non-qualified plans and advises with regard to derisking pension liabilities and pension plan terminations. He regularly represents clients in retirement plan audits conducted by the Internal Revenue Service, Department of Labor and Pension Benefit Guaranty Association.
He is nationally recognized in the field of ERISA and employee benefits. He is ranked in Chambers USA-Employee Benefits & Executive Compensation. He was selected for inclusion in both the Florida Super Lawyers and New York Super Lawyers lists in Employee Benefits/ERISA, as one of The Best Lawyers in America® in the area of Employee Benefits, one of the Top Lawyers in Benefits Northeast Florida by Jacksonville Magazine and one of the “Top Employee Benefits Lawyers” by the International Bar Association. Andrew has written and lectured on many aspects of executive compensation, ERISA and employee benefits and has served on the Advisory Board of the Journal of Retirement Planning.
Andrew has held leadership roles during his career, including President of the Employee Benefit Council of Northeast Florida and as a faculty member in the University of North Florida Certified Employee Benefits Specialist Program. He is active in both professional and community organizations, including the American Bar Association, Tax Section; The Florida Bar, Tax Section, the Law Center Association Board of Trustees at the University of Florida College of Law where he was the initial recipient of the inaugural S. Austin Peele Distinguished Trustee Award. He served on the Board of Directors of the University of Florida Alumni Association and the University of Florida Athletic Association, where he served as President for both. He also enjoyed serving on the boards of the Riverside YMCA, Jacksonville Urban League and Southside United Methodist Church.
Andrew's Practice
Representative Matters
- Assisted Fortune 500 company with implementation of publicly-traded tracker stock as an additional investment option.
- Assisted client with the termination of a defined benefit pension plan and implementation of a wasting trust.
- Assisted multiple clients with successful completion of IRS, DOL and PBGC audits of employee benefits plans ranging in size of $10,000,000 to over $1,000,000,000.
- Advised professional sports associates and other 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.
- Fawbush has served as executive compensation, benefits and ERISA counsel to Fortune 500 companies, their boards of directors and compensation committees, Plan Trustees, Committees and other fiduciaries, plan service providers, multi-employer pension plans and tax-exempt entities, including hospitals, churches, athletic associations sports leagues and charities.
Recognitions
Chambers USA, Employee Benefits & Executive Compensation, Florida (2019-2026)
Florida Super Lawyers, Employee Benefits/ERISA
New York Super Lawyers - Employee Benefits/ERISA
The Best Lawyers in America®, Employee Benefits (ERISA) Law, Jacksonville (2018-2025)
Top Lawyers in Jacksonville - Employee Benefits
International Bar Association - Top Employee Benefits Lawyers
Inaugural S. Austin Peele Distinguished Trustee Award (2012)
Credentials
Education
J.D., University of Florida, served on Law Review
B.A., University of Florida, high honors
Admissions
- Florida
- New York
- Washington D.C.
Organizational Involvement
Professional
American Bar Association, Tax Section
The Florida Bar, Tax Section
Law Center Association Board of Trustees, University of Florida College of Law
Community
University of Florida Athletic Association Board of Directors, President (2011-2019)
Past Board Member, Riverside YMCA
Past Board Member, Jacksonville Urban League
Past Board Member, Southside United Methodist Church
Board of Directors of the University of Florida Alumni Association (President 1994-1995)
Thought Leadership
Retirement Plans: Fiduciary Issues, September 14, 2016.
Speaking UP on Employment Law Issues – ERISA Fiduciary Issues for Retirement Plan Sponsor & Plan Administrator, May 5, 2016.
Hitting a Home Run: Developments in Employee Benefits, May 7, 2015.
New Requirements for Delinquent Retirement Plan Form 5500 Filers, July 31, 2014.
Supreme Court Rejects Presumption of Prudence for ESOP Fiduciaries, June 27, 2014.
Staying Connected with Employment Issues – Managing your Settings: Employment Agreements and the Tax Impact, May 8, 2014.
Long-Awaited Guidance Issues on the Application of the Supreme Court’s DOMA Decision on Retirement Plans, April 7, 2014.
U.S. Supreme Court Declares DOMA Unconstitutional, June 26, 2013.
DOL Issues Advance Notice of Proposed Rulemaking on Lifetime Income Illustrations, May 10, 2013.
Pension & Compensation Misconceptions, May 9, 2013.
Fiduciary Responsibility, February 1, 2013.
DOL Modified Position Regarding Brokerage Windows, July 31, 2012.
DOL Fiduciary Alert: 401(k) Plan Brokerage Windows, June 19, 2012.
Presenter, “Tax Issues Related to Employee Equity Incentives, including Internal Revenue Code Sections 83, 280G & 409A,” The Criser Transactional Law Seminar, June 1, 2012.
Author, DOL Withdraws Its Proposed Definition of ERISA Fiduciary – September 20, 2011.
Author, U.S. Supreme Court Addresses ERISA Remedies for Inaccurate and Misleading Plan Communications, June 15, 2011.
Author, DOL Proposed Extension of Applicability Dates for Retirement Plan Fee Disclosure Rules, June 3, 2011.
Author, Fee Disclosure, May 4, 2011.
Author, DOL Releases Proposed Rule to Expand Definition of an ERISA Fiduciary, October 26, 2010.
Author, 409A – Navigating in the New Work of Deferred Compensation, September 21, 2010.
Author, Deferred Compensation Under 409A: Do You Know It When You See It?, January 14, 2010.
Author, IRS Issues a Corrections Program for Certain Code Section 409A Document Failures, January 7, 2010.
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).
Contributing author, “Important Developments,” The Tax Lawyer (1992–2003).
Co-author, A Guide to the Regulation of Wrap Free Programs (June 2002).
Contributing author, “Executive Compensation Utility Restructuring,” Utility Mergers and Acquisition Exnet (2001).
Co-author, “Solid Gold Exit Strategies,” The Daily Deal (September 1999).
Co-author, “The $500 Million Oversight,” The Daily Deal (November 1999).
Co-author, “Employers Relieved over Section 89 Repeal,” Jacksonville Business Journal (January 1990).
Author, “Deductible Employee Benefit Expenses,” Employee Benefits in Florida (1986).

