Larkin, David C.

Jim Landon has extensive experience in corporate tax and employee benefits law, particularly in matters relating to all aspects of ERISA. He has represented plan sponsors, corporate and individual trustees, and investment managers in matters relating to tax-qualified pension and savings plans as well as nonqualified plans. He is particularly knowledgeable in the area of multinational employers and transfers of employees within controlled groups. He has also dealt with self-funded and insured medical benefits and other welfare benefits plans, including cafeteria and spending account plans.

Jim counsels clients, including ChoicePoint and Balfour Beatty, with employee benefits issues in corporate transactions such as mergers, sales, acquisitions, and spin-offs involving assets as well as stock. This counseling involves applicable provisions of COBRA, as well as the Internal Revenue Code, including issues of partial terminations, restrictions on distributions from 401(k) plans, and rationalization of benefits among groups. He advises employers and individual executives on executive compensation and the negotiation of employment agreements. He also serves as the general counsel of a major nonprofit organization and has extensive experience in matters of nonprofit tax and governance issues.

Jim is a member of the ABA (Taxation Section, Employee Benefits Committee), the State Bar of Georgia, the Atlanta Bar Association, and the Southern Employee Benefits Conference. He is the author of numerous publications and is a frequent speaker on ERISA-related issues.