Section 409A & Deferred Compensation 409A 409A
Alice Murtos


Partner, Atlanta
404.853.8410

REPRESENTATIVE EXPERIENCE
Alice’s extensive representative experience includes:
  • Compliance reviews of plans subject to Internal Revenue Code section 409A and advice regarding the use of the related Internal Revenue Service (IRS) correction programs. 
  • IRS and U.S. Department of Labor (DOL) voluntary compliance submissions for qualified retirement plans. 
  • Negotiation of a DOL settlement involving prohibited transactions and fiduciary violations, with a waiver of significant proposed penalties.
  • Advice on executive compensation and other employee benefits aspects of transactions such as:
    • The $15 billion merger and split-off transaction between Coca-Cola Enterprises Inc. and The Coca-Cola Company.
    • The merger of Spectrum Brands, Inc. and Russell Hobbs, Inc. to create a publicly held consumer products company with $3 billion in annual revenues.
    • The $850 million merger of Allied Capital Corporation with Ares Capital Corporation.
    • The $4 billion acquisition of Putnam Investments by Great-West Lifeco.

PROFESSIONAL HONORS AND AWARDS
  • Named a “Dealmaker” by the Atlanta Business Chronicle (2008)

PROFESSIONAL AND COMMUNITY INVOLVEMENT
  • Member, Section of Taxation, American Bar Association
  • Member, Section of Taxation, Atlanta Bar Association
  • Member, Southern Employee Benefits Conference
  • Member, Women in Pensions, Atlanta Chapter
  • Former Member, Board of Directors, Georgia Law Center on Homelessness and Poverty
  • Former Member, Board of Directors, The Partnership Against Domestic Violence

RECENT PUBLICATIONS AND SPEAKING ENGAGEMENTS
  • Co-author, “Plan Amendments Required in 2010,” BNA Tax & Accounting, Insights & Developments  (June 2010)
  • Author, “Pension Protection Act of 2006: A Brave New World,” North Carolina Bar Journal (2007)
  • Co-author, “Long Time Coming: A Practical Analysis of Long-Awaited Final Regulations Governing Deferred Compensation Under Section 409A,” Employee Benefit Plan Review (June 2007)
  • Contributor, “Worker Misclassification: The Next Big Legal Concern?” Employee Relations Law Journal, Wrights Reprints (Winter 2007)
  • Speaker, “Challenges in Mergers and Acquisitions,” 2008 Human Capital Leadership Forum (October 2, 2008)







J.D., University of North Carolina School of Law, 1987
Order of the Coif

B.S., University of North Carolina at Chapel Hill, 1984




Georgia