Sections 409a and 457: Answers to 250 Frequently Asked Questions

Mr. Berglund is a partner in the St. Louis, Missouri, office of Bryan Cave LLP, an international law firm. Mr. Berglund has spent his entire legal career with Bryan Cave, encompassing almost 30 years. He is a member of the firm's Employee Benefits and Executive Compensation Group and its Tax Advice and Controversy Group. He primarily represents large employers with sophisticated plans. He routinely counsels clients on tax law (especially regarding Code Section 409A), ERISA, securities law, and other issues relating to the design and structure of most types of executive and employee benefit plans. These include appropriate structures for employment agreements, severance plans, stock options plans, nonqualified deferred compensation plans, qualified plans, cafeteria and fringe benefit, and other welfare benefit plans.

Louis Richey is an attorney by training and currently senior vice-president with McCamish Systems LLC, an Infosys Company located in Atlanta, Georgia. McCamish Systems is one of the nation's leading providers of outsourced administrative and other back-office support services for life insurance carriers and other major financial services organizations, such as banks and brokerage companies. Infosys is a leading global information technology and administration business process outsourcing company. Mr. Richey helps lead the McCamish Retirement Services Group and is the legal and content expert for all of McCamish's executive, employee and qualified and nonqualified pension benefit web-based marketing, design and plan administration platforms. He has over 30 years' experience in executive and employee benefits compensation consulting, planning and insurance for Fortune 1000 public, closely-held and tax-exempt organizations and their employees.