Gordon Earle Nichols

Listed in The Best Lawyers in America® Employee Benefits (ERISA) Law, 1993-2027 "Lawyer of the Year," Nashville, Employee Benefits, 2011 Listed in Mid-South Super Lawyers, Employee Benefits/ERISA, 2006-2008  Listed in Business Tennessee "Best 101 Lawyers in Tennessee," 2005 "150 Best Lawyers in Tennessee," 2006-2008 Listed in Nashville Business Journal,"Best of the Bar," 2003-2006 Martindale-Hubbell®AV Preeminent Rated Tax-Qualified Plans Represented employers of all shapes and sizes (from sole practitioners, professional service providers to Fortune 500 Companies) in connection with the tax-qualification aspects of their retirement plans. Submitted countless requests for favorable determination letters on the tax-qualified status of various retirement plans to the Internal Revenue Service. Represented employers in connection with submissions of plans with operational errors under the Internal Revenue Service’s Employee Plans Compliance Resolution System (“EPCRS”) in order to resolve certain tax-qualification problems resulting from such operational errors. Represented plan sponsors and related fiduciaries in responding to inquiries from the U.S. Department of Labor, including audits and investigations. Represented both plan sponsors and service providers in connection with the ERISA Section 408(b)(2) and 404(a) fee disclosure matters Executive Compensation Church Plans Representation of religious publishers on a variety of pension, welfare benefit, and other compensation matters.  Work on pension and other retirement plan matters for an international distributor of religious texts.  Representation of a major church-affiliated university in connection with various retirement and welfare plan matters. Collectively Bargained Plans Representation of aviation company in connection with a stock sale and related issues regarding the multiemployer plans to which the company was obligated to contribute.  Representation of national health care provider in connection with various retirement and welfare benefit plan obligations arising from the collective bargaining obligations with different groups of represented employees.  Representation of employers attempting to discontinue obligations to contribute to various multiemployer plans, and in negotiations with such plans regarding the payment terms of assessed withdrawal liability amounts. Educational Institutions Ongoing benefits work for regional university.  Representation of a major church-affiliated university on various retirement and welfare plan matters. Employee Stock Ownership Plans Representation of technology company in conversion to a wholly owned Subchapter S ESOP  Regular representation of lending institutions in ESOP loan transactions.  Representation of Trustee of a wholly owned ESOP company in connection with the sale of a $60,000,000 manufacturing facility.  Representation of the plan sponsor and the selling shareholders in a $20,000,000 100% leveraged ESOP transaction.  Representation of an ESOP Trustee in a $18,500,000 100% leveraged ESOP transaction.  Representation of plan sponsors, Trustees, selling shareholders and lenders in various other ESOP matters.  Michael G. Marchant, et al. v. LaSalle Bank, N.A., et al. Represented Amsted Industries, Inc., the initial target defendant in this class action of 14 consolidated cases as returned to the N.D. Ala. after referral to Multi-District Litigation. Government Contractors Ongoing representation of government contractor on defined contribution plan, ESOP, and executive compensation arrangements.  Representation of government contractor regarding controlled group issues involving multiple lines of business.  Representation of government contractor in conversion to 100% S corporation ESOP. Governmental Plans Representation of administrative committee of one of the largest U.S. public retirement systems.  Representation of a state retirement system in connection with all type of tax-qualification, administrative, and litigation matters.  Representation of numerous municipal governments in connection with a myriad of plan design, administration and funding issues associated with their retirement and welfare plans.  Advice to various political subdivisions and governmental-affiliated organizations regarding the governmental plan status of their retirement and welfare plans.  Representation of employers who, despite having paid contributions into a state retirement plan, have been told by such plans that their employees were not eligible to participate in such plans. Healthcare Employers Representation of both public and private national hospital companies in connection with the employee benefits and related compensation issues in various mergers and acquisitions, including both asset and stock sales, for more than 25 years.  Representation of all types and sizes of health care providers regarding the maintenance of the tax-qualified retirement plans of such providers when maintaining multiple plans that provide differing levels of benefits to the employees in different parts of the employer’s controlled group of corporations. Non-Profit Employers Ongoing representation of religious organization on pension plan and welfare plan matters.  Representation of religious publisher on retirement and welfare plan matters as well as supplemental retirement arrangements.  Representation of private universities regarding benefit plan matters including 403(b) plans and early retirement incentive plans. Represented Summa Health in the sale of substantially all of the assets of its integrated health system for $515 million. Included negotiation of letter of intent and definitive agreement, counseling and guidance to nonprofit board of directors and management team, and negotiations with Ohio attorney general for mandatory regulatory approval.