Alson R. Martin

Al is co-chair of the firm's Business & Finance Division. He represents private, professional and publicly traded businesses. Al is listed in The Best Lawyers in America, Guide to Leading U.S. Tax Lawyers, The National Registry of Who's Who ™ and is a Fellow of both the American College of Tax Counsel and the American College of Employee Benefits Counsel. He has received a rating from Martindale-Hubbell that indicates he has reached the height of professional excellence and has been recognized for the highest levels of skill and integrity. He is a recognized national authority in the fields of business law, taxation and retirement plans. He is author of the book Limited Liability Companies and Partnerships (1996) and co-author of the book Kansas Corporation Law & Practice (Including Tax Aspects) 3d ed. (1992). He is also Technical Editor of The 401(k) Adviser. Al is president of the Small Business Council of America, a national tax and employee benefits lobbying group. He also has testified in Congress regarding federal tax legislation. Additionally, Al has written many articles in various publications, including University of Kansas Law Review, Journal of Pension Planning, Digest of Tax Articles, Journal of the Kansas Bar Association, The Practical Accountant Magazine, Tax Management, Compensation Planning Journal, ALI-ABA Course Materials and Journal Taxation of Employee Benefits. Al has also spoken to many organizations, including the national meeting of the American Bar Association, Tax Section; The national ESOP Association Annual Convention; the Southern Federal Tax Conference; the Notre Dame Estate Planning Symposium; the Ohio Pension Conference; and the Georgia Tax Conference. Business Transactions-Serves as general counsel for over 200 privately-owned businesses. Has represented numerous purchasers and sellers of businesses in negotiating, structuring and closing numerous transactions, including (1) management investors involved in taking companies private, (2) the sale of stock, assets, mergers, acquisitions, spin-offs and split-ups, and (3) multiple joint ventures, creation of IPAs, ASCs and other health care entities. ERISA Plans & Executive Compensation-Plan design, legal compliance and drafting of all types of retirement plan documents, including defined benefit, money purchase, target benefit, cash balance, 401(k), profit sharing and ESOPs, as well as cafeteria plans, health plans, stock option programs, phantom stock and other incentive programs. Al was asked to be the plaintiff's co-counsel by the Houston, Texas, firm of Susman & Godfrey involving the establishment and operation of Burlington Industries' ESOP. The defendants paid the plaintiffs $27.5 million in 1996, the largest settlement/verdict to that date in any ESOP case. Education 1976 LL.M. (Taxation), New York University School of Law 1971 J.D., cum laude, New York University School of Law 1968 B.A., highest distinction, University of Kansas