James V. Cole II is a principal at Groom Law Group where he specializes in employee benefit matters and pension investments.  Mr. Cole's practice includes specialization in issues regarding fiduciary duty, prohibited transactions, reporting and disclosure, tax qualification of employee benefit plans, UBIT, and tax exempt organizations.  He has represented plans and financial institutions during numerous IRS and DOL audits.  He is a contributing author to the reporting and disclosure chapter of the ABA Employee Benefits Handbook and the ERISA and labor disputes chapter of ERISA: A Comprehensive Guide.  Mr. Cole is also the author of The Demisay Dilemma: Plan Asset Transfers Under ERISA, the Code, and Taft-Hartley and The Merger of Multiemployer Apprenticeship Plans: Compliance with ERISA, the Tax Code, and Taft-Hartley – Traps for the Unwary.