C. Frederick Oliphant

Washington, DC

Fred Oliphant is currently the Chair of Miller and Chevalier's Employee Benefits department. The focus of his practice has been on the federal tax aspects of employee benefits. In this regard, he has worked on almost all types of employee benefits arrangements offered by Fortune 500 companies in the last 30 years, including executive compensation arrangements, retirement and 401(k) plans, health plans, and fringe benefit plans. A substantial part of his practice has involved executive compensation arrangements, including stock option plans, performance and incentive plans, unfunded deferred compensation programs, and supplemental retirement programs. In the area of tax-qualified retirement plans, he has had extensive experience with defined benefit plans, including cash balance and other hybrid plans, 401(k) savings plans, and employee stock ownership plans (ESOPs). Outside the retirement plan area, he frequently deals with tax issues involving other employee benefits, including cafeteria plans, voluntary employees' beneficiary associations (VEBAs), health plans, and life insurance programs. In the past year, he has been heavily involved in advising clients with respect to the health care reform legislation.