Member, Miller & Chevalier
Anthony Provenzano's practice focuses on the tax, ERISA, and other laws impacting executive compensation and employee benefits, as well as the employment tax and reporting issues that may arise with respect to such arrangements. He routinely advises clients on the various rules regarding non-qualified, equity, and tax-qualified arrangements, and the surrounding employment tax and deduction issues. In addition, Mr. Provenzano's practice includes controversy matters involving the IRS, DOL and PBGC exams and disputes.
Mr. Provenzano's extensive experience in executive compensation and employee benefit matters allows him to advise clients on the broader legal implications of an arrangement and how various benefit regimes could interact. His experience in handling controversy matters, involving split dollar arrangements, deferred compensation programs, mispriced stock options, and qualified plans, can also help a client understand how plan language may be viewed by a government examiner or a participant asserting a claim. Clients quoted by Chambers have described Mr. Provenzano as "very thorough and very knowledgeable of the tax code."
Mr. Provenzano is frequently asked to speak on matters regarding executive compensation, including deferred compensation and the attendant payroll tax and reporting obligations with respect to such arrangements, the deduction limitations under Internal Revenue Code Section 162(m), defending against IRS executive compensation and employment tax audits, and IRS guidance regarding correction of failures under a Code Section 409A arrangement.
Member, Miller & Chevalier
Anthony Shelley is a Member with Miller & Chevalier Chartered in Washington, DC. His practice focuses on litigation and regulatory issues relating to health and pension benefits. Mr. Shelley's experience includes matters involving the Employee Retirement Income Security Act (ERISA), other federal employee benefits statutes, such as the Federal Employees Health Benefits Act, and the Affordable Care Act (ACA).
He has defended companies and plans in class actions and individual suits concerning challenges to benefits denials, exclusions from coverage, fiduciary actions, medical provider claims, and subrogation and reimbursement determinations. He has dealt in depth with issues of federal jurisdiction and preemption of state law, as well as governmental regulatory authority and administrative law. He has argued before the U.S. Supreme Court and served as lead counsel in numerous cases before the U.S. Courts of Appeals. Mr. Shelley advises insurers and employers regularly on the ACA's requirements and its implementing regulations. Another aspect of Mr. Shelley’s practice focuses on claims against the Pension Benefit Guaranty Corporation (PBGC) in connection with the termination of pension plans under distress and the PBGC's subsequent administration of those plans.
Mr. Shelley is frequently quoted on timely issues and speaks regularly at national and industry conferences. Mr. Shelley has been published in a wide variety of business publications. He was Chair of Miller & Chevalier's Executive Committee from 2011 to June 2017.
Mr. Shelley also has a substantial pro bono practice, having been appointed by the DC Circuit more than a dozen times in the past several years to represent prisoners and other indigents on important constitutional, statutory, and procedural issues.
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