Matthew Cristy

Mr. Cristy practices employee benefits and tax law, focusing on qualified plans, nonqualified plans, executive compensation, and governmental plans. Mr. Cristy works with clients to design and draft retirement plans, compensation agreements, employment procedures and policies, and severance agreements and reduction in force programs. He also advises clients on the day-to-day maintenance and operation of these plans and programs and ongoing issues employers face in implementing their plans and programs. Mr. Cristy's experience covers a wide variety of benefit plan issues arising under ERISA and the Internal Revenue Code, including Section 401(k) plans, traditional defined benefit pension plans, Section 403(b) tax-sheltered annuities, Section 457 deferred compensation plans, employee stock ownership plans (ESOPs), voluntary employees' beneficiary associations (VEBAs), and welfare benefit plans. He has extensive experience drafting deferred compensation plans, health benefit plans, fringe benefits plans and policies, plan amendments, summary plan descriptions (SPDs), and employment and severance agreements. He has also advised employers on health benefit, COBRA, and USERRA issues related to employee benefits. He writes frequently on employee benefits and tax law matters. His article "The Bankrupt's Guide to Employee Benefits: What to Do When Your Company Is in Financial Straits" will be published in the Summer edition of the Journal of Pension Benefits. Among the other numerous articles Mr. Cristy has written and co-authored are the following articles for major journals: "New York's 'Convenience of the Employer' Rule: From Defending the Fisc to Punishing Telecommuters," co-authored by Mr. Cristy for the Journal of State Taxation, March-April 2006; and "Measuring Assets and Liabilities Under the I.R.C. Sec. 108 Insolvency Exclusion" written by Mr. Cristy for the Emory Bankruptcy Developments Law Journal, Spring 2003. He has also written several articles on state and local tax matters. Mr. Cristy also practices in the field of state and local taxation. In addition to answering a variety of state and local tax questions for corporations, his experience includes drafting voluntary disclosure agreements and requests for favorable tax rulings from state and local tax authorities. He is a member of the State Bar of Georgia, the Bar's Tax Section, and the Atlanta Chapter Steering Committee for the Worldwide Employee Benefits (WEB) Network. He is admitted to practice before the U.S. District Court for the Northern District of Georgia, the Supreme Court of Georgia, the Court of Appeals of Georgia, and Georgia's superior courts. While attending Emory University School of Law, Mr. Cristy was Research Editor of the Emory Bankruptcy Development Law Journal, a James L. Colson Scholar and a recipient of the Dean's Public Service Award.