Michael A. Tomberg
Partner
Michelle Newton
713.223.2300 x2459
Michael A. Tomberg's practice concentrates in the area of employee benefits with a particular focus on the analysis and structuring of employee benefits in business reorganizations, acquisitions and mergers. In such matters, Mr. Tomberg endeavors to minimize the potential risk of benefits liabilities and to maximize the income tax benefits of the transaction to the client. Mr. Tomberg also negotiates and drafts purchase agreements, coordinates due diligence and assists clients in the benefits transition.
Mr. Tomberg has a wide range of experience in ensuring compliance with ERISA and federal tax laws. He regularly designs, drafts and implements qualified and non-qualified employee pension and welfare benefit plans, such as employee stock ownership plans, 401(k) plans, pension plans, cafeteria plans and other types of employee benefit arrangements, including various types of governmental plans.
Mr. Tomberg advises clients on the administration of employee benefit plans and compliance with the requirements under federal tax laws, ERISA and state laws with regard to distributions, filings, qualified domestic relations orders, COBRA, and fiduciary duties in plan administration, reorganization and termination, including the termination of qualified plans and liquidation of qualified plan trusts in relation to the bankruptcy of the plan sponsor. Mr. Tomberg represents clients before the Internal Revenue Service, Pension Benefit Guaranty Corporation and the Department of Labor.
Mr. Tomberg structures and drafts executive compensation arrangements to meet the particular needs of his clients, and has extensive experience in assisting clients in compliance with the complex area of deferred compensation.
Mr. Tomberg also assists clients in the implementation of medical privacy and security regulations under HIPAA. He advises clients on developing HIPAA compliance programs, including initial compliance assessments, gap analyses and implementations, including workforce training, of privacy procedures at the clients’ workplaces.
Representative Matters
Lead benefits attorney with respect to several mergers and acquisitions valued in excess of $100million by negotiating and drafting purchase agreements, coordinating due diligence and implementing benefits transition aspects.
Lead benefits attorney in coordinating the termination of qualified benefit plans and liquidation of the plans' trusts with respect to the bankruptcy of the plan sponsor to comply with the federal tax laws and ERISA by organizing and filing applications for determination letter and IRS Voluntary Correction Program submissions.
Education
LL.M., Taxation, New York University School of Law, 1999
J.D., magna cum laude, St. Thomas University School of Law, 1998
B.S., Nova Southeastern University, 1992
Bar Admissions
Texas
Florida
Court Admissions
U.S. Tax Court
Affiliations
American Bar AssociationHouston Bar Association
Southwest Benefits Association