Brian M. Pinheiro is Chair of Ballard Spahr's Business and Finance Department and the Practice Leader of the firm's Employee Benefits and Executive Compensation Group. He is a member of Ballard Spahr's Elected Board.
He represents for-profit, tax-exempt, church, and government employers on matters relating to executive compensation, including Section 409A and the Section 280G golden parachute rules; tax-qualified retirement plans, including cash balance pension plans; 401(k), 403(b), and 457 plans; and health and welfare benefit plans.
Mr. Pinheiro focuses on compliance with the statutory and regulatory rules relating to such plans, including rules arising out of ERISA, the Internal Revenue Code, HIPAA, COBRA, and the ADEA. He advises boards of directors and compensation committees on the design and operations of executive compensation arrangements, and counsels retirement plan investment committees on ERISA fiduciary issues. He has represented employers before the IRS, the U.S. Department of Labor (DOL), and the Pension Benefit Guaranty Corporation, and has assisted employers in seeking approval under various government-sponsored voluntary correction programs, including the IRS Employee Plans Compliance Resolution System (EPCRS) and the DOL Voluntary Fiduciary Correction Program (VFCP). Mr. Pinheiro has advised clients on strategies and compliance under the Patient Protection and Affordable Care Act.