Lawyer Bio : James E. Daniel

James E. Daniel

Charlotte

James' practice is devoted to advising employers and individuals concerning employee benefit plans and executive compensation. His strength is in finding practical solutions to critical challenges facing businesses—whether it is by designing an ESOP to enable a business owner to diversify wealth, successfully guiding the employer through an IRS audit of its benefit plans, countering an employee complaint to the Department of Labor, designing an innovative compensation plan, or negotiating the effect of the purchase or sale of a business on the benefits of its employees.

Both employers and individuals have come to rely on James to help them minimize tax liability, preserve assets and maximize the benefits individuals receive from employment. He excels at helping clients keep up with and understand the very technical and constantly changing federal laws governing employee benefits. He enjoys the challenge of taking this complex subject and explaining it in an understandable manner to the people who must comply with the laws. James also conducts seminars on employee benefits topics to professional groups and business people.

James has been named to several best advisor listings, including North Carolina Super Lawyers and Best Lawyers in America. In 2005, James was honored as a Fellow into the American College of Employee Benefits Counsel.

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Professional Activities

Fellow of The American College of Employee Benefits Counsel, Bar Associations: North Carolina Bar Association, Tax Section, Employee Benefits Committee; American Bar Association, Tax Section, Employee Benefits Committee, Past Chairman, Master and Prototype Retirement Plans Subcommittee, Past Chairman, Qualified Plan Distributions Subcommittee, Business Law Section, Employee Benefits and Executive Compensation Committee. Member, Southern Employee Benefits Conference; Member, Charlotte Pension Forum; Member, ESOP Association.

Admitted to practice before the United States District Court for the Western and Middle Districts of North Carolina.

Admitted to bar 1982, NC.

Civic Activities

Member, Board of Directors, Charlotte Children's Choir, 2003-2006;

North Carolina Baptist Retirement Homes, Inc., Board of Trustees, 2002-2005; 2007 present.

Myers Park Baptist Church, Charlotte, NC, Human Resources Committee, 1995-1998, Board of Deacons, 1996-1999, Executive Committee, 1999-2000, Chair, 2000 Annual Budget Campaign;

Boy Scouts of America, Troop Committee, Troop 296, Charlotte, NC, 1997-1999;

First Baptist Church of Winston-Salem, NC, Board of Deacons, 1988-1991, Chairman, 1990-1991, Finance Committee 1987-1990.

Education

B.S. in Business Administration, 1978, University of North Carolina-Chapel Hill, Phi Beta Kappa; Beta Gamma Sigma; Phi Eta Sigma; M.B.A., 1979, Emory University; J.D., 1982, Emory University School of Law, with distinction; Order of the Coif; Law Journal, Staff and Editorial Board.

Prior Legal Experience

Summer Clerk, Womble Carlyle Sandridge & Rice, 1981.

Publications

“Outside Counsel: Who Are They, How to Hire Them, What They Do”,
National Association of Public Pension Attorneys, Annual Meeting, Panel Presentation, 2010;
 
“Avoiding Fiduciary Liability for Retirement Plan Investments and Plan Administrators”, Retirement and Benefits Management Seminar, Moore School of Business, University of South Carolina, 2009.

Presentations

"Complying with the Section 409A Final Regulations", North Carolina Bar Association, NC/SC Tax Section Workshop, May 2008.

"Wellness and the Law: What is Allowed?" International Personnel Managers Association Conference, 2007.

"Deferred Compensation Arrangements and Final 409A Regulations: What Plan Sponsors Should Be Doing Now," Raleigh Tax Forum, 2007.

"Overview of ESOPs," Georgia Financial Planning Seminar, 2007.

"ESOP Planning Opportunities," Grant Thornton Regional Partners Meeting, 2003.

"HIPAA Privacy Rules," Stanley Community College, 2003.

"Recent Developments Affecting 401(k) Plans," American Furniture Manufacturers Association Annual Meeting, 2001.

"Tax Law Changes Affecting 401(k)Plans," Charlotte Area Personnel Administrators Seminar, 2001.

"ESOP Implementation Process," Southeast Regional ESOP Association Meeting, 2001.

"Beating the Tax Man: Solution Oriented Planning with ESOPs," Greater Charlotte Biz Magazine, August 2000.

"Fiduciary Responsibility Under ERISA," Wachovia Bank, N.A. Asset Management and Institutional Client Service Conference, 2000.

"Role of Employee Benefits in Mergers and Acquisitions," Cambridge Institute Seminar, 1999 and 1995.

"Preventing Plan Problems," Cambridge Institute Seminar, 1998.

"Recent Developments in Laws Affecting Employee Benefits," First Union National Bank Client Conference, 1996.

"Supplemental Retirement and Nonqualified Deferred Compensation Plans," Branch Banking and Trust Company Client Conference, 1996.

"Avoiding ERISA Litigation," Queens College Human Resources Conference, 1995.

"When to Tell on Yourself: Internal Revenue Service Voluntary Compliance Programs," Southern Employee Benefits Conference, 1995.

"What You Should Know About Master and Prototype Plans," Bureau of National Affairs Pension and Employee Benefits National Seminar, 1994 and 1993.

"Retirement Plans: Basic Features and Defined Contribution Approaches," Queens College Continuing Education Division, CEBS Course III, Fall Semesters 1993 and 1992.

"Avoiding Fiduciary Liability for Retirement Plan Investments," Kidder Peabody & Co. Client Conference, 1992.

"Legal Aspects of Employee Stock Ownership Plans," Wachovia Bank, N.A. Client Conference, 1992.

"Executive Compensation and Alternatives to Qualified Retirement Plans," North Carolina Bar Foundation Seminar, 1992.

"Selected Legal Issues Relating to Health Care Plans," Carolina Claims Association Conference, 1991.

"Selected Coverage and Nondiscrimination Issues for Qualified Retirement Plans," Southern Pension Conference, 1990.

Additional Information

Firm Management Responsibilities
Retirement Plan Committee, Personnel Committee, Training Committee and Budget Committee.

Areas of Proficiency

  • ERISA
  • Pension
  • Profit-Sharing Plans
  • Employee Benefits

Honors

Practice & Industry Teams

Articles

Publications

Client Alerts

Case Studies

Events