Michael Chittenden Email & Phone Number

Michael Chittenden practices in the areas of payroll taxes, information reporting and withholding, and employee fringe benefits. Mr. Chittenden has advised clients on issues relating to qualified plans, welfare and fringe benefits, including compliance with statutory and regulatory requirements, plan design, and benefit disputes. In addition, he has experience counseling multinational companies and foreign retirement plans on reporting and withholding requirements under the Foreign Account Tax Compliance Act ("FATCA"). He has also represented large employers in payroll tax disputes with the IRS and in seeking penalty relief for various information reporting failures.In his practice, Mr. Chittenden has advised clients on a variety of operational issues including the preparation of qualified domestic relations orders procedures, investment policies, and determination letter applications, reviewing domestic relations orders for qualification issues, 401(h) accounts, and the Code and ERISA requirements for defined benefit plan freezes and terminations. Mr. Chittenden also has experience working with non-qualified and welfare benefit plans. He has drafted change-in-control plans and executive retention plans, and advised clients on payroll tax withholding requirements and planning opportunities related to such plans. He has advised clients on compliance with or avoidance of the requirements of Code Section 409A. Mr. Chittenden has advised multiple clients on the termination or substantial modification of their retiree medical benefits.Mr. Chittenden has also been actively engaged in shaping employee benefits policy. He previously served as the Director of Retirement Legislation & Regulation at The ERISA Industry Committee (ERIC), a national trade association that represents the interests of large employers on employee benefits and compensation issues.

Listed skills include Government Relations, Legal Research, Legal Writing, Policy, and 18 others.