Carlos Gonzalez is a counsel attorney in the Atlanta office of Ogletree Deakins. He has over twenty-five years of experience as an Employee Retirement Income Security Act (ERISA) attorney both in United States and Puerto Rico. Carlos has actively dealt with a wide array of issues regarding the evaluation, implementation, operation, and termination of benefits and compensation programs, including retirement plan qualifications with the Internal Revenue Service (IRS) and the Puerto Rico Department of the Treasury (Hacienda), ERISA fiduciary compliance, governmental audits, cost control strategies, risk management and litigation exposure analysis, multiemployer pension plan withdrawal liability, vendor selection and monitoring, participant enrollment and dependent eligibility audits, United States and Puerto Rico taxation of retirement income and other benefits, transfers of assets and liabilities from United States plans to Puerto Rico plans pursuant to Rev. Rul. 2008-40, and officer pay and equity-based compensation arrangements.
Carlos has served as an advisor to the IRS on its 2004 Puerto Rico Plans Initiative. He also assisted Hacienda with the evaluation and drafting of the retirement plan sections of the Puerto Rico Internal Revenue Code of 2011 (PRIRC) and the drafting of the enacting regulations and other administrative guidance under the PRIRC. Carlos served as an adjunct professor of employee benefits and executive compensation at the University of Puerto Rico Law School.
