Blake MacKay concentrates his practice on assisting employers in the design and compliance of qualified retirement plans and cash-based deferred compensation arrangements and handling all aspects of employee benefits in mergers, acquisitions, and related financial transactions. Mr. MacKay’s practice involves advising clients on matters related to qualified retirement plans (including pension, cash balance, profit-sharing, 401(k) and ESOPs), 403(b) plans, 457(b) plans and other retirement and deferred compensation plans for tax-exempt entities. Mr. MacKay assists clients with the voluntary correction of errors involving qualified retirement plans with the IRS and DOL, as well as with legal audits with the IRS, DOL and PBGC. He also advises clients with respect to the ERISA and tax aspects of executive deferred compensation arrangements, including compliance with Internal Revenue Code Section 409A. Mr. MacKay is an adjunct professor at Emory Law School in Atlanta, Georgia, where he teaches the ERISA and Employee Benefits course.
- Represented employers in negotiations with the PBGC regarding liability under ERISA Section 4062(e).
- Represented numerous employers regarding the design, implementation and administration of all types of qualified retirement plans and deferred compensation arrangements, including advice on regulatory compliance with the Internal Revenue Code and ERISA.
- Represented many large public companies, private employers and private equity funds regarding the employee benefits issues related to corporate mergers and acquisitions, including advising these employers on the integration of their benefit plans and executive compensation arrangements.
- Represented many employers regarding voluntary correction of errors involving qualified retirement plans, including errors relating to tax qualification and ERISA fiduciary requirements.
- Represented employers regarding qualified retirement plan spinoffs, plan mergers, transfers of assets and liabilities, and plan terminations.
- Drafted amendments to hundreds of non-qualified deferred compensation arrangements and individual executive agreements for compliance with Code Section 409A.
“Confusion over Compensation: How to Navigate Significant Changes to Schedule C for Form 5500 Filings,” Benefits Law Journal, Vol. 23, No. 3, Autumn 2010.
"When to Serve Notice: Notice Requirements Affected by the Pension Protection Act of 2006," Benefits Law Journal, Vol. 21, No. 4, Winter 2008.
"Federal Benefits Developments," Benefits Law Journal, Vol. 20, No. 4, Winter 2007.
"Save Your Deferred Compensation! Comply with the Final Section 409A Regulations," Benefits Law Journal, Vol. 20, No. 3, Autumn 2007.
"Pension Protection Act of 2006 — What to do Now: Provisions Effective in 2006 and 2007," Bloomberg Corporate Law Journal, Vol. 2, Issue 2, Spring 2007.
“Finally Final: The IRS Issues Final Modifications to the Relative Value Disclosure Regulations,” Journal of Pension Benefits, Volume 13, Number 4, Summer 2006.
“Surprise! You’re Still a Fiduciary: Avoiding Ongoing ERISA Fiduciary Liability upon Resignation as Trustee,” Benefits Law Journal, Volume 18, Number 4, Winter 2005.
“IRC Section 409A: Does Your Nonqualified Deferred Compensation Plan Require Urgent Care?” Benefits Law Journal, Volume 18, Number 1, Spring 2005.
- ABA Section of Taxation Employee Benefits committee
- GA Bar Section of Employee Benefits
- Atlanta Bar
- J. Reuben Clark Law Society