Cher E. Wynkoop has extensive experience designing, implementing and maintaining complex employee benefits programs, including retirement, health and welfare and executive and deferred compensation programs, including analysis of the impact of Code Sections 409A, 280G and 162(m).
She also regularly counsels clients on complicated ERISA issues related to mergers, acquisitions, collective bargaining agreements and retiree health plans. She advises clients on many facets of the Affordable Care Act, wellness programming, HIPAA and HITECH requirements. Cher’s clients include for-profit, tax-exempt entities and governmental entities.
Cher is a member of the Firm’s Policy Committee and Recruiting Committee and the leader the firm’s Employee Benefits and Executive Compensation practice. Cher serves as an officer on the Board of the South Hampton Roads YMCA. Cher is a graduate of Hampton Roads CIVIC Class of 2010.
- Represented a publicly traded financial institution and a large manufacturer in connection with complex acquisitions. In the course of those engagements designed and negotiated a substantial number of executive employment and separation agreements, designed a cash incentive program, and handled the merger and integration of several union and nonunion tax-qualified retirement programs.
- Designed and implemented a new safe harbor Code 401(k) program for a large retail client to replace and terminate a costly and complex defined benefit plan, which included transitioning the 401(k) plan to a new investment and recordkeeping provider.
- Restructured various health and welfare benefit plans/programs for a large non-profit client to streamline Internal Revenue Service and Department of Labor reporting requirements and to comply with the Affordable Care Act; negotiated several administrative service agreements with health, welfare and retirement services vendors.
- Regularly assists for profit and charitable organizations in designing and negotiating executive employment agreements, deferred compensation plans and supplemental retirement programs, as well as amending such programs to comply with the restrictions of Internal Revenue Code Sections 409A and 457(f).
- Counseled a governmental entity with respect to the merger of the retirement plan of one of its instrumentalities with and into its retirement plans, negotiation of a SERP benefit for in-coming executives and compliance with plan administration and fiduciary obligations of its 457(b) plan.
- Regularly assists clients and negotiates with the IRS and DOL in audit proceedings and voluntary compliance filings.
- Provides HIPAA/HITECH training, business associate agreements and related policy manuals to various clients.
- LL.M. Taxation, Capital University, 1996
- J.D., Capital University, 1994
- B.S., United States Air Force Academy, 1989
- Virginia State Bar
- Norfolk Portsmouth Bar Association
- Ohio State Bar
- Pennsylvania State Bar
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