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John J. McGowan, Jr.

John McGowan concentrates his practice in the field of employee benefits and executive compensation, but also handles related legal questions in the fields of federal, state and local taxation, bankruptcy and employment law.

Mr. McGowan is continuously involved in benefits and benefits-related matters, including counseling and representing plan sponsors and/or plan fiduciaries in connection with the establishment, revision, modification, merger, bifurcation and/or termination of pension, money purchase, stock bonus, ESOP and profit-sharing plans (including 401k plans), as well as group health plans, “split dollar” life insurance plans and dependent care assistance plans.

Mr. McGowan also represents and counsels for-profit and tax-exempt clients in connection with various executive compensation matters, including the federal and state tax, securities, bankruptcy and employee benefits law aspects of supplemental executive retirement plans (SERPs), contributory nonqualified deferred compensation plans and programs, restricted stock and restricted stock unit plans and agreements, stock purchase and stock option plans and agreements, and bonus and incentive plans and programs. Mr. McGowan also coordinates the activities of the firm’s Tax Section in the field of executive compensation.

Additionally, Mr. McGowan counsels and represents plan sponsors and/or plan fiduciaries in connection with the design, preparation, implementation, modification, negotiation and/or termination of group health plans and related financing arrangements, including salary reduction “cafeteria-type” plans, high deductible plans and tax-exempt health and welfare trusts.

Mr. McGowan regularly counsels clients on how to respond to plan-related changes in the federal tax, fiduciary, securities, labor relations, bankruptcy, wage and hour and employment discrimination laws, as well as changes in relevant state laws, including state insurance and mandated benefit laws. In addition, he has had extensive experience in designing and updating funded and unfunded deferred compensation plans, stock option plans, stock purchase plans and incentive stock option programs.

Mr. McGowan has written and spoken on a number of subjects involving or relating to employee benefits, including: “Borrowing Employee Contributions for Other Purposes Is A High Stakes Game Not Worth The Risk,” Journal of Taxation of Employee Benefits (July, 1997); “Fall Out from The Tax Court’s Decision in Lozon v. Comm’r: New Questions for Independent Contractors And The Plans In Which They Participate,” RIA’s Pension & Benefits Week (July 28, 1997); “Assessing the Impact of Workers Misclassification on Benefit Plans After Vizcaino v. Microsoft,” RIA’s Pension & Benefits Week (two parts, September 15 & 22, 1997); “Before We Bury All The Defined Benefit Plans,” American Bar Association’s Labor and Employment Law Section Newsletter (Spring 2007); “Legal Issues Must Be Carefully Considered When Shifting From DB to DC Plan,” Employee Benefit News (September 2007); “Participant Rights Expand Under Defined Contribution Plans,” American Bar Association’s Labor and Employment Law Section Newsletter (Spring 2008); “What To Do After LaRue,” Workforce Management (June 30, 2008); and “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).

Mr. McGowan represents both large and small public sector and private sector clients in disputes involving the United States Department of Labor (including plan audits and service provider audits and actual or threatened Solicitor enforcement actions), the Internal Revenue Service (including plan disqualification matters and closing agreements), the Pension Benefit Guaranty Corporation and various state agencies. He has handled or assisted on numerous litigated matters, including matters involving insurance policy and contract coverage disputes, collective bargaining agreement disputes, multiemployer pension and health and welfare plans withdrawal liability, arbitration and collection actions, benefits denial disputes, breach of fiduciary duty actions, COBRA and other ERISA rights violations, prohibited transaction claims, and service provider and insurance carrier controversies.

Mr. McGowan has actively assisted in labor negotiations involving pension, healthcare, life insurance and other benefits matters and regularly counsels clients on experience-rated healthcare insurance contracts, unfunded “administrative service” arrangements and open—and closed-panel health maintenance organizations.

Mr. McGowan is a member of the Ohio State Bar and the American (Employee Benefits Committees, Labor & Employment Law [Subcommittee on Fiduciary Responsibility] and Tort & Insurance Law and Tax Sections), Ohio and Cleveland Metropolitan Bar Associations. He is a member of the Internal Revenue Service/Great Lakes TE/GE Council and is admitted to practice in Ohio and before numerous federal district and appellate courts. Mr. McGowan routinely is among those named by (Ohio) Super Lawyers, Best Lawyers in America and Chambers USA as one of the leading practitioners in the area(s) in which he regularly practices.