James focuses his practice on federal taxation matters with special emphasis on employee benefits. Prior to practicing law, he spent six years practicing public accounting. He is actively involved in efforts to clarify and simplify state and federal pension laws, particularly those pertaining to affiliated service groups, controlled groups, and employee leasing.
In addition, James provides legal counsel to non-organizational or independent physicians in the area of mergers and acquisitions of medical practices, having participated in representing clients on both sides of such transactions. He has also been involved in the formation of management service organizations (MSOs) and other forms of health care entities that manage physicians’ practices.
Further, James has represented commercial and industrial clients in employee benefits matters involving mergers and acquisitions. He has also practiced in the area of collectively bargained (union) plans, Professional Employer Organizations (PEOs), employee stock ownership plans (ESOPs), executive compensation, and welfare benefit plans.
James has published various articles on mergers and acquisitions of physician practices and numerous articles on estate planning and employee benefits topics in Estate Planning and Taxation for Accountants. He has also contributed to speeches given by the firm’s partners at the annual meetings of the American Society of Pension Actuaries, Enrolled Actuaries, Ohio State University Tax Conference, Southern Law Institute Tax Conference, and Illinois Medical Group Management Association. James has also spoken at the Illinois CPA Society on various employee benefit plan topics.
