Seyfarth Shaw LLP

Employee Benefits & Executive Compensation; International Employee Benefits; Defined Contribution Plans

Co-Chair, Defined Contribution Plans Practice Group

Mr. Downing advises employers on a broad range of employee benefit matters. Mr. Downing has experience counseling clients on qualified and nonqualified retirement and welfare plan matters regarding plan design and administration, fiduciary responsibility, claims procedures, disclosure requirements, and general ERISA compliance.

He has assisted clients in drafting benefit plans and amendments including defined contribution plans, defined benefit plans, executive employment agreements, equity incentive plans, directors compensation plans, and health and welfare plans. He has also reviewed administrative service agreements with third-party providers to determine whether such agreements adequately represent the client’s best interests.

He has conducted compliance audits on behalf of clients in order to proactively assess any potential liabilities, and he has experience representing clients before the IRS and U.S. Department of Labor. Such experience includes working with these agencies to correct: (1) tax qualification errors, (2) Code Section 409A errors, (3) the improper withholding and remittance of FICA taxes on non-qualified deferred compensation, and (4) breaches of fiduciary duty.

In addition, Mr. Downing has particular expertise in advising clients on the international tax and benefits issues arising from a mobile and multinational workforce.

American Bar Association; Loyola University Chicago School of Law Alumni Association; University of Minnesota Alumni Association (Chicago Chapter)

J.D., Loyola University of Chicago School of Law, magna cum laude (2006); Tax Certificate, Loyola University of Chicago School of Law (2006); B.A., University of Minnesota (2001)