Alson R. Martin, J.D., LL.M. is a recognized national authority in the fields of business law, taxation, health care, and employee benefits. He is the author of the 2013 Healthcare Reform Facts and 2014 Healthcare Reform Facts, both best-selling reference works on the 2010 Patient Protection and Affordable Care Act.
He serves as general counsel for over 300 privately owned businesses. Mr. Martin has represented numerous purchasers and sellers of businesses in negotiating, structuring and closing numerous transactions, including management investors involved in taking companies private; the sales of stock, and assets, mergers, acquisitions, spin-offs and split-ups; and multiple joint ventures, as well as the creation and sales of ambulatory surgery centers, specialty hospitals, and other health care entities.
Mr. Martin works with over 300 retirement plans, including areas of plan design, legal compliance, and drafting of all types of retirement plan documents, including defined benefit, money purchase, cash balance, 401(k), profit sharing, and ESOP plans, as well as cafeteria plans, health plans, stock option programs, phantom stock, deferred compensation, and other incentive programs. He has worked extensively with IRC § 409A in connection with severance pay, deferred compensation, stock option, and other arrangements for the payment of compensation. Mr. Martin was asked to be the plaintiffs’ co-counsel by the Houston, Texas, firm of Susman & Godfrey involving the establishment and operation of Burlington Industries’ ESOP. The defendants paid the plaintiffs $27.5 million in 1996, the largest settlement/ verdict to that date in any ESOP case.
Mr. Martin has been for many years Co-Chair and speaker at the Annual Advanced Course of Study Professional Service Organizations, a faculty member for the ALI-ABA Courses Estate Planning for the Family Business Owner and Sophisticated Estate Planning Techniques, as well as speaker at many national meetings of the American Bar Association Tax Section, the ESOP Association Annual Convention, Mountain States Pension Conference, Southern Federal Tax Conference, Notre Dame Estate Planning Symposium and the Ohio Pension Conference, as well as the Alabama, Georgia Federal, Kansas, Missouri and Tennessee Tax conferences.
Mr. Martin is president and a director of the Small Business Council of America, a national tax and employee benefits lobbying group. He also has testified in Congress regarding federal tax legislation. He was a delegate to the 1995 White House Conference on Small Business and 2006 Savers’ Summit, Washington, D.C.
Mr. Martin was co-author of the original Kansas Limited Liability Company Act (third enacted in U.S.) and author (Kansas, second enacted in U.S.) and coauthor (Missouri) of the IRA/Qualified Plan shield statutes. He was a Trustee, Johnson County Community College (1977-1981), and adjunct professor of Tax Law at Kansas University (1977-1979) and UMKC Law Schools (1976-1979).
Mr. Martin was a Lieutenant, Judge Advocate General’s Corps, U.S. Navy (1972-1975).