Stuart Bumpas

Stuart Bumpas focuses on employee benefits, tax, and nonprofit organizations. A former Assistant to the Commissioner of the Internal Revenue Service, he has substantial experience designing and implementing tax-qualified retirement plans, representing clients before the Internal Revenue Service and the U.S. Department of Labor, and designing and implementing employee stock ownership plans, including related loan transactions.

He also works on executive compensation, stock option plans, golden parachute arrangements, welfare benefit plans, COBRA and VEBA issues and issues under the Patient Protection and Affordable Care Act.

In one case, he represented a large, publicly held technology company in auditing qualified plans, identifying operational errors, and submitting proposed corrections to the IRS under voluntary correction procedures.

Representative Experience:

• Represented large, publicly held retail company in designing and implementing deferred compensation agreements for top executives.
• Represented large, publicly held manufacturing company in restating qualified plans maintained by all divisions and subsidiaries.
• Represented large, publicly held tech company in auditing qualified plans, identifying operational errors and submitting proposed corrections to IRS under voluntary correction procedures.
• Represented national, high-profile nonprofit organization in merger of local affiliate in each of 50 states into national organization.
• Design and implementation of charitable foundation to coordinate charitable giving activities of publicly held electronic processing firm.
• Represented publicly held restaurant/food operation company in addressing benefits issues relating to mergers and acquisitions.

Professional History :

• Partner, Locke Lord LLP
• Assistant to Commissioner of Internal Revenue Service (1973 – 1974)
• Adjunct Professor, Southern Methodist University School of Law (1977)

Professional Affiliations :

• Member, American Bar Association, Section of Taxation, Committees on Employee Benefits and Exempt Organizations
• Member, State Bar of Texas
• Former Chairman, Committee on Legal Aspects of the Arts, State Bar of Texas
• Member, Dallas Bar Association
• Member, District of Columbia Bar Association
• Fellow, Texas Bar Foundation

Education :

• LL.M., The George Washington University Law School, 1973
• J.D., The University of Texas School of Law, 1969
• B.A., Brown University, 1966

Admissions :

• Texas, 1969
• District of Columbia, 1972