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Randall Cook's practice focuses on qualified retirement plans, employee benefits, executive compensation and federal audits involving ERISA.

Retirement Plans

Mr. Cook regularly advises clients in the selection and maintenance of qualified retirement plans, including profit sharing plans, money purchase pension plans, 401(k) plans, 403(b) plans, stock bonus plans, employee stock ownership plans, and defined benefit plans. His services include:

• Advising employers on the various advantages and disadvantages of selecting one retirement plan over another
• Analyzing employee data and work force demographics in order to implement and maintain the most appropriate and cost-efficient plan
• Meeting with employee groups to explain the features and benefits of employer-provided retirement plans
• Designing and maintaining retirement plans in compliance with complex and constantly changing IRS and Department of Labor requirements
• Performing annual nondiscrimination analyses, including integrated plan allocations, ADP and ACP testing, cross-testing, age-weighting, and top-heavy plan contribution calculations
• Working with accountants and plan administrators in preparing and reviewing annual tax returns, employee benefit statements, and summary annual reports
• Consulting with retirees in order to minimize the tax consequences of retirement plan distributions

Mr. Cook counsels clients on the legal aspects of establishing and maintaining employee benefit programs. In this capacity, he regularly:

• Designs and implements cafeteria plans, flexible spending plans, dependent care assistance plans, and insured medical reimbursement plans

• Meets with employee groups to explain the operation and advantages of an employer's benefit program

• Performs minimum coverage and minimum participation testing to assure full compliance with IRS regulations
  

Mr. Cook works with clients in designing executive compensation packages that minimize taxes and maximize executive retention. His services include:

• Drafting all varieties of non-qualified deferred compensation plans, including golden parachute plans, salary continuation plans, shadow stock plans, rabbi trusts, and section 457 plans (for non-profits)
• Assuring compliance with IRS and Department of Labor filing requirements involving executive compensation plans

Mr. Cook represents businesses and individuals in all aspects of federal examinations involving ERISA.  His experience includes:

• Representing qualified plan sponsors during audits by the IRS and the Department of Labor 
• Obtaining determination letters from the IRS regarding the qualification of new plans or the legal status of terminating plans

Mr. Cook is a member of the Business Law and Tax Law sections of the Oregon State Bar and the Western Pension & Benefits Conference. He has been a guest speaker at seminars and courses sponsored by Chemeketa Community College, the Salem Corps of Retired Executives, the Western Pension & Benefits Conference, and numerous professional organizations.

Mr. Cook graduated from Willamette University College of Law, where he served as Executive Editor of the Willamette Law Review. Following law school, he served for one year as a judicial clerk at the Oregon Court of Appeals.