Arlen Brammer is Principal and Executive Compensation Consultant. His practice includes a broad range of employee benefits issues. Specifically, Arlen is experienced in all aspects of executive compensation and equity-based compensation. He designs non-qualified deferred compensation arrangements including RABBI trusts, excess benefit plans, and top-hat plans. His plans incorporate restricted stock, incentive stock options, non-qualified stock options, reloads, stock appreciation rights, and phantom stock. He advises clients regarding reporting and withholding issues associated with equity-based compensation and golden parachute payments. He consults with clients regarding repricing issues and golden parachute tax planning.
Arlen also designs qualified retirement plans, including defined contribution plans, 401(k) plans, 403(b) plans, 457(b), 457(f), and defined benefit plans, including complex defined plans, ESOP’s and other sophisticated designs to achieve client goals. He has been responsible for compliance with the applicable law in all aspects of plan administration. He performs due diligence and integration for all employee benefits, qualified plans, health and welfare benefits, and equity compensation. He counsels clients regarding voluntary compliance programs and has extensive experience with IRS audits of benefits plans. He has litigated in state and federal court employee benefits and ERISA issues. He counsels clients and litigates fiduciary issues arising from employee benefits programs.
Arlen led the ERISA practice group at Holme Roberts and Owen, LLP (HRO”). Prior to joining HRO, Arlen established and led the employee benefits group at Andersen, LLP (formerly Arthur Andersen, LLP) in Denver, Colorado. Prior to Andersen, in his capacity as Director of Compliance, Plan Design and Documentation for Fidelity Investments in Salt Lake City, he managed a group of consultants and attorneys in Salt Lake City and Boston. Before Arlen entered the practice of law, he operated a small business with approximately $13 million of annual revenues and 80 employees.
Arlen is a frequent speaker on benefits issues and is an adjunct professor at the Graduate Tax Program of the University of Denver in the area of Qualified Plans and Executive Compensation. He has taught executive education classes at the Wharton School of Economics and the Haas School of Management.
Practice Emphasis:
Employee Benefits, ERISA, Executive and equity-based compensation, and Qualified Plans
Education:
LL.M., Taxation, University of Denver College of Law, 1990
J.D., University of South Dakota School of Law, 1984
B.S., University of Minnesota, 1981
Licensed:
California since 2006
Colorado since 1991
South Dakota since 1984
Bar Associations:
American
California
Colorado
South Dakota
