Kirk Sher­manKirk Sherman

ksherman@splawfirm.net

All posts by Kirk

Pro­fes­sional Career

Attorney–Sherman & Pat­ter­son, Ltd.
Focus­ing on key employee com­pen­sa­tion in tax-exempt hos­pi­tals, credit unions and asso­ci­a­tions, and in tax­able orga­ni­za­tions; deferred com­pen­sa­tion strate­gies and insurance-based com­pen­sa­tion. 1990 to present.
Vice Pres­i­dent and Gen­eral Counsel–MCG / Health Care Com­pen­sa­tion
Devel­oped key employee com­pen­sa­tion plan design (includ­ing tax and fund­ing analy­ses), and com­pleted gen­eral coun­sel respon­si­bil­i­ties. 1989 to 1990.
Associate–Maslon, Edel­man, Bor­man & Brand
Focused on key employee com­pen­sa­tion, life insur­ance, estate plan­ning, non­profit orga­ni­za­tions, and cor­po­rate and indi­vid­ual tax­a­tion. 1984 to 1989.

Edu­ca­tion

  • Uni­ver­sity of Vir­ginia, J.D., 1984; Vir­ginia Tax Review, Exec­u­tive Editor.
  • Brigham Young Uni­ver­sity, B.A. in Eco­nom­ics, cum laude 1981.

Pub­li­ca­tions

  • “Split-Dollar Com­pen­sa­tion Plan­ning Post-Notice 2001-10,” Tax Ana­lysts OneDisc Weekly Tax Review, Vol­ume 4, No. 9 (June 1, 2001).
  • “Life Insur­ance and Death Ben­e­fits,” Chap­ter B:14, Ben­ders Fed­eral Tax Ser­vice (1989).
  • “Estate Freezes and Alter­na­tive Strate­gies,” Finan­cial and Estate Plan­ners Quar­terly, Report No. 316 (1988).
  • “Franklin v. Com­mis­sioner: Loan Par­tic­i­pa­tion and Inter­est Paid with Bor­rowed Funds,” 3 Vir­ginia Tax Review 199 (1983).

Sam­ple Presentations

  • NAFCU – Explor­ing Crit­i­cal Fac­tors of Split-Dollar Retire­ment Plans: Under­stand­ing, Design, Admin­is­tra­tion. (Pod­cast) March 1, 2010
  • NAFCU – Under­stand­ing the Ins and Outs of Non-Qualified Retire­ment Plans for Your Credit Union. (Pod­cast) Decem­ber 14, 2009
  • Min­nesota State Bar Asso­ci­a­tion Con­tin­u­ing Legal Edu­ca­tion – Qual­i­fied and Non-Qualified Deferred Com­pen­sa­tion, May 2001.
  • AALU – Non­qual­i­fied Deferred Com­pen­sa­tion Asso­ciates Panel, May 2000.
  • MSBA – 17th Annual Advanced Employee Ben­e­fits Work­shop, “Exec­u­tive Com­pen­sa­tion Update,” Jan­u­ary 1997.
  • The Gov­er­nance Insti­tute — “Excess Ben­e­fit ‘How Much is Too Much?’ Pit­falls with the IRS” — pre­sen­ta­tion on TBOR 2 Inter­me­di­ate Sanc­tions, Novem­ber 1996.
  • ASCLU “Exit Strate­gies from Non­qual­i­fied Deferred Com­pen­sa­tion Plans” Octo­ber 1996.
  • AALU — “Hot Topic Tele­sem­i­nar” — pre­sen­ta­tion on Sec­tion 457 issues, Decem­ber 1995.

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