Jason S. Luter

Partner, Tax
2021 McKinney Avenue
Suite 1600
Dallas, Texas 75201
t 214.999.4107 f 214.999.3107

As a Partner in the Tax and Corporate Practice groups at Gardere, Jason Luter has extensive experience in a wide range of legal tax matters. His expertise includes employee benefits, the Employee Retirement Income Security Act of 1974 (ERISA) and executive employment agreements and compensation matters such as tax qualification and implications, including design and drafting of executive compensation plans such as Incentive and Non-Qualified Stock Option plans, restricted stock plans and other equity-based compensation arrangements, Phantom Stock and Stock Appreciation Right plans, bonus and profit sharing plans, and more. Jason's work in executive compensation matters extensively involves complex issues related to Code Sections 409A (deferred compensation) and 280G (change in control or "golden parachute" arrangements).

Jason also specializes in counseling his clients regarding fiduciary governance and responsibility, the Internal Revenue Code, the Patient Protection and Affordable Care Act, and other federal and state laws affecting compensation, retirement and health benefit plans, including Section 125, cafeteria plans, “wrap plans,” 401(k), 403(b), 457(b), and 457(f) plans.

Additionally, he represents clients in disputes with the IRS and DOL and in defending audits of welfare and pension benefit plans.

With a deep understanding of a wide variety of complex tax and employee benefits issues, Jason represents a diverse group of clients, including Fortune 500 and privately-held companies, private equity groups, emerging businesses and venture capital companies, governmental, quasi-governmental and tax-exempt entities in all aspects of employee benefits and transactional matters, as well as trustees, lenders, management groups and fiduciaries involved with employee stock ownership plans (ESOPs). 

Jason’s experience in matters involving tax controversy, ERISA and employment litigation provides his clients a unique perspective when disputes arise. His clients often comment on Jason’s direct approach to issues and matter-of-fact counsel.

The results that Jason has achieved for his clients led to his being named a Rising Star in 2016 and 2017 by Texas Super Lawyers (a Thomson Reuters business), as published in Texas Monthly magazine, and to Jason being named a Top Rated Employee Benefits Attorney in the State of Texas.

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