Michael Poland is a counsel in the North America Executive Compensation and Employee Benefits Practice Group. He routinely advises companies on various executive compensation and employee benefits matters, as well as employee benefit aspects of mergers and acquisitions. Mr. Poland advises clients on the design, implementation and operation of tax-qualified retirement plans, welfare benefit plans and nonqualified plans. He assists clients with all aspects of regulatory compliance with the Internal Revenue Code, ERISA and COBRA. Additionally, he advises clients on ERISA's fiduciary and prohibited transactions provisions. Mr. Poland also represents clients in plan qualification and other issues related to the IRS. He serves as a volunteer advising attorney for the Center for Disability and Elderly Law and is a regular contributing author to Corporate Taxation.