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John J. McGowan, Jr.

John McGowan has substantial experience—gained from almost 30 years of professional practice—designing, defending and attacking benefit plans, plan sponsors and plan fiduciaries. He has a well-documented history of handling the special challenges that organizations and fiduciaries face from plan-covered individuals and from government agencies when things go wrong, no matter what the root cause: plan financial distress or failure; failure of a trusted vendor or adviser; plan mis-administration; abandonment; prohibited transactions; or tax-qualification issues.

John also brings his substantial experience to bear when counseling and representing plans, plan sponsors and plan fiduciaries—in both the private and public sectors—caught up in fundamental and systemic change, including:

• the ongoing shift from traditional employer-financed retirement plans and systems to worker-financed and worker-controlled retirement savings plans and programs; and
• the ongoing reformation of the U.S. healthcare delivery system, which is re-assigning the roles played by healthcare providers, third party payers (insurers and other risk-pooling entities) and consumers (workers, retirees and their dependents, and the benefit plans and other organizations that represent those interests) and re-defining their respective financial and legal responsibilities.

Representative Experience

• Helped public and private companies and business associations operating in a variety of industries (e.g., rubber, glass, automotive, aluminum, professional sports, steel, etc.) control, limit or eliminate their pension and medical benefits obligations in numerous instances in connection with a bankruptcy proceeding or a labor negotiation (or both).
• Represented plan sponsors and plan fiduciaries to protect their interests in connection with an agency proceeding (including those initiated by the Internal Revenue Service, the U.S. Department of Labor/U.S. Solicitor of Labor, the Pension Benefit Guaranty Corporation and state insurance commission).
• Helped plan fiduciaries and plan service providers bring private lawsuits, or defend themselves in private lawsuits brought against them by others, to avoid (or at least, limit) their personal liability.
• Represented employers, obligated to contribute to financially-distressed multiemployer pension funds, to limit their legal and financial liability.
• Advised employers, health insurers, employee staffing/leasing companies and business associations revise and/or restructure their insured and self-insured coverages to respond to incremental health care reform initiatives, including those that occurred in 1996 and 2010 (federal level).

Recent Representative Writings

Health Care Reform

• “Reinsurance, Risk Corridor and Risk Adjustment: Final Rules Answer Many Questions But Raise Even More,” Baker Hostetler Health Law Update (March 29, 2012)
• “The Betting Window Remains Open: More Potential Differences Between Federal, State Exchanges,” Baker Hostetler Health Law Update (January 5, 2012)
• “Controversy Over State-Based Health insurance Exchanges: Politics As Usual Or Dangerous Brinksmanship?” Baker Hostetler Health Law Update (December 8, 2011)
• “Health Care Reform: Employer Advisory,” Baker Hostetler Executive Alert (April 8, 2010)

Problems With Non-Employee Workers

• “Safe Harbor or Venus Fly Trap? What to Make of the IRS Offer to Voluntarily Settle Worker Misclassification Problems,” BNA’s Pension & Benefits Daily (October 7, 2011), BNA’s Pension & Benefits Reporter (October 11, 2011), BNA’s Daily Labor Reporter (October 17, 2011) and BNA’s Daily Tax Reporter (October 27, 2011)

Plan Fiduciary Issues & Concerns

• “What To Do After LaRue,” Workforce Management (June 30, 2008)
• “Participant Rights Expand Under Defined Contribution Plans,” American Bar Association’s Labor and Employment Law Section Newsletter (Spring 2008)
• “Legal Issues Must Be Carefully Considered When Shifting From DB to DC Plan,” Employee Benefit News (September 2007)
• “Before We Bury All The Defined Benefit Plans,” American Bar Association’s Labor and Employment Law Section Newsletter (Spring 2007)

Professional Affiliations and Recognitions

• American Bar Association (Tax Law Section, Labor and Employment Law Section, Tort and Insurance Law Section)
• Ohio State Bar Association
• Cleveland Metropolitan Bar Association
• Internal Revenue Service TEGE Advisory Council (Great Lakes)
• Recognized in Chambers USA Guide: America’s Leading Lawyers for Business
• Listed in The Best Lawyers in America
• Named an “Ohio Super Lawyer”