Mr. Hart has a broad-based employee benefits practice, with experience in areas such as ESOPs, executive compensation, qualified and nonqualified retirement plans, equity-based compensation plans, and welfare benefit plans, with a particular emphasis on the employee benefits aspects of mergers and acquisitions, leveraged ESOP transactions, and tax-qualified retirement plan compliance matters. Mr. Hart's practice also includes matters relating to individual tax-favored savings accounts, such as individual retirement accounts, Coverdell education savings accounts, 529 qualified state tuition programs, and Archer medical savings accounts.