Michael G. Paton is a partner with Barnes & Thornburg LLP, resident in the firm’s largest office in Indianapolis, Indiana where he is a member of the Corporate Department and Chairman of the Compensation and Employee Benefits Practice Group. For over 25 years he has concentrated his practice on the many legal issues surrounding employee benefits. His “full service” practice encompasses a broad spectrum of activities, including drafting and design of both qualified and non-qualified retirement plans, cash balance and other "hybrid" plans, 401(k) plans and employee stock ownership plans (ESOPs). He counsels regional and national clients extensively on legal issues involved in the design and administration of health, “cafeteria,” and other fringe benefit plans, including the HIPAA privacy and security requirements, and most recently on the interpretation of provisions of the Patient Protection and Affordable Care Act (PPACA). His practice also includes counseling clients with respect to executive compensation issues, including compliance with the requirements of Section 409A. As part of his administrative practice he is closely involved with governmental agencies, including the Department of Labor and the Internal Revenue Service.
Mr. Paton also advises a number of tax-exempt and governmental employers on employee benefit matters relating to qualified plans, 403(b), 457(b) and 457(f) plans and 409A compliance.
Mr. Paton has been a frequent participant in employee benefit seminars on a variety of topics including PPACA, qualified retirement plans, ESOPs, health benefit plans, fiduciary responsibilities and other employee benefits issues.
