William K. Bortz

William (Bill) Bortz brings more than four decades of experience on tax qualified retirement plans, deferred compensation plans, and health care issues in both the private sector and as Associate Benefits Tax Counsel at the US Treasury Department. During his tenure at Treasury, Bill was instrumental in shaping regulations and guidance related to tax and ERISA law, as well as legislative development of the law.

He worked on all aspects of employee benefits law, particularly with respect to tax-qualified retirement plan law affecting public, private, and charitable entities. While in government, Bill was a point person on a wide variety of employee benefits topics, including:

• Complex hybrid and cash balance pension plans
• Define benefit plan funding
• Non-qualified deferred compensation plans
• Tax aspects of employee stock ownership plans (ESOPs)
• Health plans and health issues, including HIPAA and long-term care insurance
• Plans of governmental and tax-exempt employers, including tax-exempt plans under Code section 403(b) and deferred compensation plans under Code section 457(b) and (f)

Before joining Treasury in 1995, Bill was an ERISA partner at a large firm, where he also handled corporate merger and acquisition work. Bill’s experience as a partner in a large law practice, combined with his Treasury experience as Associate Benefits Tax Counsel, gives him an understanding of the practical and business aspects of employee benefits and ERISA generally.

Bill has served as an adjunct professor at the University of Baltimore and Georgetown University Law School.

Professional Affiliation:

• American Bar Association
• District of Columbia Bar Association
• New York Bar Association

Bar & Court Admissions:

• District of Columbia
• Supreme Court of the State of New York, Appellate Division, Second Judicial Department
• US Court of Appeals, District of Columbia
• US Court of Appeals, Second Circuit
• US District Court, Southern District of New York

Education:

• J.D., University of Wisconsin Law School, 1974
• Ph.D., University of Wisconsin Graduate School, 1974
• B.A., University of Maryland, 1966