James B. Bristol

James Bristol has more than 30 years of experience guiding many types of business organizations, tax-exempt organizations and governmental entities through the full spectrum of Employee Retirement Income Security Act (ERISA), executive compensation and benefits matters, ranging from plan design and compliance advice to negotiating transactions and providing litigation support. A significant portion of his practice involves employee stock ownership plan (ESOP) acquisitions, representing business owners, trustees and corporate ESOP sponsors.

James' practice has been focused on healthcare providers and creating solutions for employee benefits programs that can work within managed service organization (MSO) and other complex structures that have been developed for the regulatory environment of healthcare. He has extensive experience in designing, drafting and implementing tax-qualified benefit plans, supplemental retirement programs, equity compensation programs and deferred compensation arrangements. He has specific knowledge and experience in navigating Section 280G golden parachutes in change in control matters and Section 409A deferred compensation advice and planning. James takes a practical approach to managing complex compliance issues that is focused on crafting real-world solutions that meet each client's goals. For boards and leadership teams, he can advise on equity compensation packages for incoming executives and directors and routinely advises on executive employment terms in the recruiting process and executive separation packages for those who are departing.

Well versed in federal tax rules, ERISA, U.S. Securities and Exchange Commission (SEC) and stock exchange rules that surround benefits and compensation, James recognizes the complexity of the regulatory environment and is also sensitive to the impact of compensation and equity incentive programs in the sphere of financial reporting, public relations and shareholder scrutiny. Clients value his practical approach to resolving conflicts and complex issues. He has served on several occasions as an expert witness on ERISA matters.