Morris Manning & Martin, LLP

Bruce Wynn

Bruce H. Wynn

Partner
Phone: 404.504.7694
Fax: 404.365.9532
[email protected]
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Bruce H. Wynn is a Senior Partner in the Tax and Benefits and Compensation Practices. Since his law school graduation, Mr. Wynn has practiced law with major law firms in both Alabama and Georgia, with well over 20 years of experience in the area of employee benefits and executive compensation.

Mr. Wynn has extensive experience dealing with tax-qualified retirement plans, employee welfare benefit plans and nonqualified deferred compensation arrangements, as well as extensive experience dealing with equity compensation arrangements such as stock option plans and restricted stock arrangements. Mr. Wynn also has experience with VEBA trusts and issues with self-funded welfare plans, HRAs, MSAs, HSAs, FSAs, prohibited transactions and exemption there from, nonqualified deferred compensation arrangements (Sections 409A and 3121(v)), golden parachute payments, Section 162(m) deduction limitations and the performance-based compensation exception, and other compensatory issues. Mr. Wynn has represented and advised clients in numerous administrative matters before the Internal Revenue Service (including numerous EPCRS (voluntary compliance) and determination letter filings), the U.S. Department of Labor and the Pension Benefit Guaranty Corporation, and has represented and advised clients in many tax and ERISA litigation and pre-litigation matters.

During his early years of practice in Alabama, Mr. Wynn acted as counsel for numerous small businesses and was frequently involved with plan administrative and design issues associated with small businesses. After moving to Georgia, as an attorney with Jones, Day, Reavis & Pogue, Mr. Wynn acted as counsel for several Fortune 500 companies with respect to their employee benefit plans (both pension and welfare), assisting in their administrative and compliance efforts and in the design of their plans. Before joining Morris, Manning & Martin, Mr. Wynn also practiced law with Long, Aldridge & Norman, and was involved with numerous equity compensation arrangements involving incentive stock options, non-qualified stock options, stock appreciation rights, and restricted stock units.

Representative Experience

  • Represented Fortune 500 company in the design and development of an Employee Stock Ownership plan
  • Represented Fortune 500 company in procuring a private letter ruling allowing transfer of liabilities from an underfunded plan to an overfunded plan, saving the company several million dollars
  • Part of the defense team in litigation alleging ERISA application to bonus arrangement where plaintiff lost on summary judgment
  • Represented company where PBGC sought several million dollars relative to their audit of a defined benefit plan terminated years earlier with an outcome resolved for less than $100,000
  • Assisting numerous employers with daily employee benefit plan administrative and fiduciary issues
  • Advising and assisting numerous employers participating in plan corrections under IRS employee plans compliance resolution, DOL voluntary fiduciary correction, and delinquent filer voluntary compliance programs
  • Designing and providing administrative assistance with equity compensation arrangements and nonqualified deferred compensation plans subject to Code Section 409A
  • Routinely involved with mergers and acquisitions relative to labor, employment and employee benefits issues

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