Louis Mazawey brings decades of experience as an authority on the tax aspects of employee benefits in all forms to his work at Groom. As counsel to major insurance companies and a variety of plan sponsors—including corporate employers, trade associations, and public retirement systems—Lou has worked closely with qualified plans, 403(b) and 457 plans, IRAs, employee stock ownership plans, executive compensation, retiree medical benefits, plan terminations, mergers and spinoffs, the tax treatment of plan participants, unrelated business income tax, and the use of life insurance and annuities in employee benefit programs. Lou has helped develop and implement a wide variety of benefit strategies involving, among other things: creative uses of insurance products in qualified and nonqualified benefit plans and trusts; innovative approaches for pre-funding retiree medical and life insurance benefits or for moving the liabilities themselves off the balance sheet; strategies for using surplus pension assets, including 401(h) accounts and providing other non-pension benefits; and techniques for de-risking pension liabilities, including retiree cash-outs and annuity transactions. Professional Affiliations Employee Benefits Committee, American Bar Association Charter Member, American College of Employee Benefits Counsel Honors & Distinctions Editorial Board, Journal of Pension Planning and Compliance Editorial Board, Journal of Deferred Compensation Former Adjunct Professor, Georgetown University Law Center Listed, Chambers USA: America’s Leading Lawyers for Business, Employee Benefits & Executive Compensation (2006-2020) Listed, The Best Lawyers in America, Employee Benefits and Tax Law (1989-2021) Lawyer of the Year, The Best Lawyers in America, Employee Benefits (ERISA) Law – Washington, D.C. (2014) Listed, Super Lawyers, Employee Benefits and Tax (2007-2020) Listed, Washingtonian Magazine, Washington, DC’s Best Lawyers: Tax (2018)
Publications Another Major Pension Reform for Multinational Companies to Watch: Netherlands DB to DC Groom PublicationJanuary 19, 2021
Publications President Signs COVID-19, Health and Tax Provisions in End-of-Year Omnibus Bill COVID-19 ResourceDecember 28, 2020
Publications IRS Guidance on SECURE Act Provides More Detail on Changes to Safe Harbor Plans Groom PublicationDecember 28, 2020
Publications Final UBIT Regulations Likely to Affect Many Benefit Plan Investors Groom PublicationDecember 23, 2020
Publications Congressional Pushback to Recent IRS Guidance on Deductibility of Expenses Related to PPP Loans Groom PublicationDecember 10, 2020
Publications IRS and PBGC Give Sponsors Until January 4, 2021 to Make Contributions Under the CARES Act Groom PublicationNovember 18, 2020
Publications IRS Issues Final Regulations Updating Minimum Required Distribution Rules Groom PublicationNovember 17, 2020
Publications Final Regulations Remove Longstanding Default Pension Withholding Provisions, but Delay New Form W-4P Groom PublicationOctober 2, 2020
Publications Round One of SECURE Act IRS Guidance Clarifies Some Key Issues for Retirement Plans Groom PublicationSeptember 21, 2020
Past Events Webinar: Fall Roundup of IRS and DOL Guidance Impacting Plan Sponsors and Their Retirement Plans (September 16, 2020) Groom WebinarSeptember 16, 2020