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Alan Hahn is co-chair of the Benefits & Compensation Practice Group of Davis & Gilbert.  His practice is devoted to advising clients in the design and implementation of creative, unique and tax-effective employee benefit plans and programs.

Mr. Hahn's broad practice covers all types of employee benefit and compensation plans and programs, including retirement, health & welfare, deferred compensation and equity plans.  His clients include Fortune 500 companies, as well as mid-size and smaller employers. He counsels clients in a multitude of areas, including plan establishment and day-to-day plan management, as well as in settings such as mergers and acquisitions and bankruptcies.  Mr. Hahn has extensive experience in:

  • Qualified retirement plans (401(k) plans, money purchase plans, defined benefit pension plans, and Employee Stock Ownership Plans (ESOPs))
  • Health and welfare plans (self-insured medical plans, fully-insured medical plans, health savings accounts (HSAs), health reimbursement accounts (HRAs), dental plans, vision plans, health care flexible spending account plans, dependent care flexible spending account plans, disability plans, cafeteria plans, wellness programs, life insurance plans, educational assistance plans, and transportation plans, among others)
  • Non-qualified deferred compensation plans (SERPs, excess plans, phantom equity plans and other types of deferred compensation plans)
  • Equity plans (stock option plans, employee stock purchase plans, and incentive compensation plans)
  • Bonus and severance plans

In addition, Mr. Hahn works closely with employers on privacy issues, with a focus on privacy and security requirements under Health Insurance Portability and Accountability Act (HIPAA). He advises employers on their HIPAA compliance efforts, both with respect to Protected Health Information it collects as a HIPAA covered entity (e.g., as a sponsor of a group health plan) and as a business associate of a HIPAA covered entity (e.g., as a service provider to a HIPAA covered entity).

Mr. Hahn has been recognized by The Legal 500 United States in the area of labor and employment: workplace and employment counseling for two consecutive years (2015-2016). He is an active speaker, who regularly presents in group settings to update clients on current employee benefits issues, speaking on a wide variety of employee benefit topics.

Before joining Davis & Gilbert, Mr. Hahn was a Manager in the Employee Benefits-Tax Group in the New York office of Deloitte & Touche, where he provided employee benefit advice to some of the region’s and nation’s largest employers.

REPRESENTATIVE ENGAGEMENTS

  • Designed and drafted plan documents, summary plan descriptions and amendments for numerous individually designed 401(k), 403(b), defined benefit, money purchase and other qualified retirement plans, including documents for plans holding over $1B in assets.
  • Designed and drafted plan documents and summary plan descriptions for numerous health and welfare plans, including cafeteria plans, wrap plan documents and summary plan descriptions for medical, dental and other health and welfare plans, including documents for employers with over 45,000 employees.
  • Designed and drafted plan documents for numerous deferred compensation plans, SERPs, Section 457 plans, and phantom stock plans.
  • Reviewed and amended deferred compensation plans for compliance with Internal Revenue Code Section 409A.
  • Counseled numerous organizations on HIPAA issues arising in connection with their representing pharmaceutical companies, medical providers and other HIPAA covered entities.
  • Designed and drafted plan documents for equity plans, including stock option, restricted stock and employee stock purchase plans.
  • Drafted policies, procedures and forms in respect of HIPAA, including new HIPAA laws added under the HITECH Act.
  • Drafted and negotiated vendor service agreements on behalf of numerous large employers (self-insured medical, dental, vision, leave administration, COBRA, flexible spending, among others).
  • Assisted numerous employers in putting into place and implementing systems to monitor, identify and correct errors made in administering qualified retirement plans and health and welfare plans.
  • Provided HIPAA privacy and security training to employee benefits and HR personnel who handle Protected Health Information under employer group health plans, including annual training to over 100 employees of a single employer with a decentralized structure.
  • Prepared applications to the IRS on behalf of several employers to negotiate remedial plans for operational errors made in administering qualified retirement plans.
  • Performed due diligence in connection with numerous merger and acquisition transactions, including drafting and negotiating employee benefit related provisions of corporate merger agreements.
  • Attended quarterly meetings with numerous pension committees to review plan investment results with committee members and investment consultants, and provided committee members with advice and counsel regarding their ERISA fiduciary responsibilities.
  • Provided advice to numerous employers relating to federal, state and local health care mandates affecting employers, including the Affordable Care Act and laws issued in Massachusetts and San Francisco.
  • Defended pension plan fiduciaries charged with breach of fiduciary duties.
  • Defended numerous employers in IRS and DOL audits involving pension and health and welfare plans.

SPEAKING ENGAGEMENTS

"Why Everything Changes in 2017 - Managing Your 401(k) and Defined Benefit Plan," Baker Tilly, Westminster Consulting, LLC and Davis & Gilbert Webinar, June 8, 2017

"Hot Topics in Labor & Benefits Law Affecting Employers in 2017 and Beyond," Crystal & Company Webinar, May 17, 2017

"Employee Discrimination and Harassment Complaints: Best Practices for Conducting Effective Internal Investigations," Davis & Gilbert Labor & Employment Seminar, December 2016

"What HR Needs to Know Now," Crystal & Company Webinar, June 28, 2016

"How to Prepare for 2016: Proposed New Federal Overtime Regulations, New Employee-Friendly Laws in NYS and NYC, and Joint Employer Issues," Davis & Gilbert Labor & Employment Seminar, March 2016

"Making Sense of the IRS Forms 1094/1095 Delay and Other Health Care Reform Requirements," Crystal & Company Conferences, February 2016

"Health & Welfare Plan Update," Institute of Management Accountants Program, October 27, 2015

"Healthcare Trends & DOL Audits: How To Prepare," Crystal & Company Breakfast Seminar, October 8, 2015

"DOL Audit: Are You Prepared? Total Health and Welfare Plan Compliance," Crystal & Company Conference, July 28-29, 2015

"Medical Leave and Accommodation: Current Issues Under the FMLA and ADA," Davis & Gilbert Labor & Employment Seminar, July 2015

"ACA and Wellness: Will You Avoid the Excise Tax in 2018?" and "ACA Compliance: Implementing a Cost-Effective, Compliant Legal Strategy," 9th Annual National HR in Hospitality Conference & Expo, March 16-18, 2015

"Consultants, Temporary Workers, and Shared Employees: The Changing Legal Landscape," Davis & Gilbert Labor & Employment Seminar, March 2015

"The Affordable Care Act Employer Mandate, What In-House Counsel Need to Know," New York In-House Counsel Program, June 24, 2014

"Countdown to ACA Compliance: Navigating the Alternatives/Avoiding the Latest Pitfalls," Davis & Gilbert Benefits & Compensation Webinar, June 17, 2014

"Employer Mandate Under the ACA: Navigating the Final Regulations," Davis & Gilbert Benefits & Compensation Seminar, April 2014

"The Affordable Care Act: Where Are We, and Where Are We Going?" and "Under the Microscope: An ACA Case Study – Key Challenges, Priorities and Solutions at Loews Corporation," 8th Annual National HR in Hospitality Conference & Expo, April 28-30, 2014

"Managing Health-Related Requests for Accommodation and Leaves of Absence," Davis & Gilbert Labor & Employment Seminar, February 2014

"Affordable Care Act Seminar," Chinese Chamber of Commerce, January 16, 2014

PUBLICATIONS

Co-Author, "Revenue Sharing: Risks, Rewards, and Reality for Plan Fiduciaries," Spring 2017

Co-Author, "Financial Wellness: Are You Legally Fit?" Confero, Spring 2017

Co-Author, "New Law Allows Small Employers to Offer Standalone HRAs," D&G Benefits & Compensation Alert, January 2017

Co-Author, "New ACA Section 1557 Nondiscrimination Requirements: Lessons for All Plan Sponsors, Despite Seemingly Narrow Scope," Employee Relations Law Journal, Winter 2016

Co-Author, "Next ACA Employer Reporting Deadline Fast Approaching," D&G Benefits & Compensation Alert, November 2016

Co-Author, "The New Definition of "Fiduciary" Under ERISA: Plan Sponsors Need to Evaluate Their Service Provider Relationships," Employee Relations Law Journal, Autumn 2016

Co-Author, "Workforce of the Future: Is Your Plan Ready?" Confero, Fall 2016

Co-Author, "ACA Considerations in M&A Transactions," Employee Relations Law Journal, Summer 2016

Co-Author, "Private Equity Funds Held Liable for Unfunded Pension Obligations of Their Portfolio Company," D&G Benefits & Compensation Alert, April 13, 2016

Co-Author, "Defined Benefit Plan Documents: The New Normal (Retirement Age)," Confero, Spring 2016 

Co-Author, "Five Years Later: The SEC's Proposed Rule for Clawbacks of Incentive-Based Compensation," Employee Relations Law Journal, Winter 2015

Author, "The Tibble vs. Edison Case," Confero, Fall 2015

Co-Author, “The Benefits of Using Contract Equity to Attract, Reward, and Retain Key Employees of Closely-Held Companies,” Employee Relations Law Journal, Autumn 2015

Co-Author, "Achieving 20/20 Fiduciary Vision,” Confero, July 2015

Co-Author, "Effective July 3: San Francisco Ordinances Impose Significant Employment Obligations on Retail Industry," D&G Labor & Employment Alert, July 2015

Co-Author, "Davidson v. Henkel: The Effect on FICA Withholding Under Nonqualified Plans and its Broader Impact," Employee Relations Law Journal, Summer 2015

Co-Author, "Section 409A Issues in Employment Contracts," Employee Relations Law Journal, Spring 2015

Co-Author, "The Perils of PERA: Putting 401 (k) PERAs and ERISA Budget Accounts under the Fiduciary Microscope," Employee Relations Law Journal, December 2014

Co-Author, "Countdown to ACA Compliance: Key Issues Under the Employer Mandate," Employee Relations Law Journal, Autumn 2014

Co-Author, "Final Employer Mandate and Reporting Requirement Regulations Published: It’s Time to Pay or Play," D&G Benefits & Compensation Alert, March 2014

Co-Author, "2014 Employment-Based Tax Credits Available for New York Employers," D&G Taxation Alert, March 2014

Co-Author, “Pay-Or-Play Delayed: Employer Mandate and Reporting Requirements Under Health Care Reform Delayed Until 2015,” D&G Benefits & Compensation Alert, July 2013

PRESS

Quoted, FiduciaryNews, "Beyond Auto-Mania: The Future of 401k Plan Design," on by Christopher Carosa, October 3, 2014

Quoted, NAPAnet, "Retirement Ready: Or Not?," by Judy Ward, August 4, 2015

Quoted, FiduciaryNews, "How Poor Plan Design Damages Retirement Readiness," by Christopher Carosa, September 30, 2014

PROFESSIONAL MEMBERSHIPS/AFFILIATIONS

New York State Bar Association

BAR ADMISSIONS

New York

EDUCATION

Fordham University School of Law, J.D., 1995
Brooklyn College of the City University of New York, B.S., 1992


The Legal 500 - The Clients Guide to Law Firms

REPRESENTATIVE ENGAGEMENTS

  • Designed and drafted plan documents, summary plan descriptions and amendments for numerous individually designed 401(k), 403(b), defined benefit, money purchase and other qualified retirement plans, including documents for plans holding over $1B in assets.
  • Designed and drafted plan documents and summary plan descriptions for numerous health and welfare plans, including cafeteria plans, wrap plan documents and summary plan descriptions for medical, dental and other health and welfare plans, including documents for employers with over 45,000 employees.
  • Designed and drafted plan documents for numerous deferred compensation plans, SERPs, Section 457 plans, and phantom stock plans.
  • Reviewed and amended deferred compensation plans for compliance with Internal Revenue Code Section 409A.
  • Counseled numerous organizations on HIPAA issues arising in connection with their representing pharmaceutical companies, medical providers and other HIPAA covered entities.
  • Designed and drafted plan documents for equity plans, including stock option, restricted stock and employee stock purchase plans.
  • Drafted policies, procedures and forms in respect of HIPAA, including new HIPAA laws added under the HITECH Act.
  • Drafted and negotiated vendor service agreements on behalf of numerous large employers (self-insured medical, dental, vision, leave administration, COBRA, flexible spending, among others).
  • Assisted numerous employers in putting into place and implementing systems to monitor, identify and correct errors made in administering qualified retirement plans and health and welfare plans.
  • Provided HIPAA privacy and security training to employee benefits and HR personnel who handle Protected Health Information under employer group health plans, including annual training to over 100 employees of a single employer with a decentralized structure.
  • Prepared applications to the IRS on behalf of several employers to negotiate remedial plans for operational errors made in administering qualified retirement plans.
  • Performed due diligence in connection with numerous merger and acquisition transactions, including drafting and negotiating employee benefit related provisions of corporate merger agreements.
  • Attended quarterly meetings with numerous pension committees to review plan investment results with committee members and investment consultants, and provided committee members with advice and counsel regarding their ERISA fiduciary responsibilities.
  • Provided advice to numerous employers relating to federal, state and local health care mandates affecting employers, including the Affordable Care Act and laws issued in Massachusetts and San Francisco.
  • Defended pension plan fiduciaries charged with breach of fiduciary duties.
  • Defended numerous employers in IRS and DOL audits involving pension and health and welfare plans.

SPEAKING ENGAGEMENTS

"Why Everything Changes in 2017 - Managing Your 401(k) and Defined Benefit Plan," Baker Tilly, Westminster Consulting, LLC and Davis & Gilbert Webinar, June 8, 2017

"Hot Topics in Labor & Benefits Law Affecting Employers in 2017 and Beyond," Crystal & Company Webinar, May 17, 2017

"Employee Discrimination and Harassment Complaints: Best Practices for Conducting Effective Internal Investigations," Davis & Gilbert Labor & Employment Seminar, December 2016

"What HR Needs to Know Now," Crystal & Company Webinar, June 28, 2016

"How to Prepare for 2016: Proposed New Federal Overtime Regulations, New Employee-Friendly Laws in NYS and NYC, and Joint Employer Issues," Davis & Gilbert Labor & Employment Seminar, March 2016

"Making Sense of the IRS Forms 1094/1095 Delay and Other Health Care Reform Requirements," Crystal & Company Conferences, February 2016

"Health & Welfare Plan Update," Institute of Management Accountants Program, October 27, 2015

"Healthcare Trends & DOL Audits: How To Prepare," Crystal & Company Breakfast Seminar, October 8, 2015

"DOL Audit: Are You Prepared? Total Health and Welfare Plan Compliance," Crystal & Company Conference, July 28-29, 2015

"Medical Leave and Accommodation: Current Issues Under the FMLA and ADA," Davis & Gilbert Labor & Employment Seminar, July 2015

"ACA and Wellness: Will You Avoid the Excise Tax in 2018?" and "ACA Compliance: Implementing a Cost-Effective, Compliant Legal Strategy," 9th Annual National HR in Hospitality Conference & Expo, March 16-18, 2015

"Consultants, Temporary Workers, and Shared Employees: The Changing Legal Landscape," Davis & Gilbert Labor & Employment Seminar, March 2015

"The Affordable Care Act Employer Mandate, What In-House Counsel Need to Know," New York In-House Counsel Program, June 24, 2014

"Countdown to ACA Compliance: Navigating the Alternatives/Avoiding the Latest Pitfalls," Davis & Gilbert Benefits & Compensation Webinar, June 17, 2014

"Employer Mandate Under the ACA: Navigating the Final Regulations," Davis & Gilbert Benefits & Compensation Seminar, April 2014

"The Affordable Care Act: Where Are We, and Where Are We Going?" and "Under the Microscope: An ACA Case Study – Key Challenges, Priorities and Solutions at Loews Corporation," 8th Annual National HR in Hospitality Conference & Expo, April 28-30, 2014

"Managing Health-Related Requests for Accommodation and Leaves of Absence," Davis & Gilbert Labor & Employment Seminar, February 2014

"Affordable Care Act Seminar," Chinese Chamber of Commerce, January 16, 2014

PUBLICATIONS

Co-Author, "Revenue Sharing: Risks, Rewards, and Reality for Plan Fiduciaries," Spring 2017

Co-Author, "Financial Wellness: Are You Legally Fit?" Confero, Spring 2017

Co-Author, "New Law Allows Small Employers to Offer Standalone HRAs," D&G Benefits & Compensation Alert, January 2017

Co-Author, "New ACA Section 1557 Nondiscrimination Requirements: Lessons for All Plan Sponsors, Despite Seemingly Narrow Scope," Employee Relations Law Journal, Winter 2016

Co-Author, "Next ACA Employer Reporting Deadline Fast Approaching," D&G Benefits & Compensation Alert, November 2016

Co-Author, "The New Definition of "Fiduciary" Under ERISA: Plan Sponsors Need to Evaluate Their Service Provider Relationships," Employee Relations Law Journal, Autumn 2016

Co-Author, "Workforce of the Future: Is Your Plan Ready?" Confero, Fall 2016

Co-Author, "ACA Considerations in M&A Transactions," Employee Relations Law Journal, Summer 2016

Co-Author, "Private Equity Funds Held Liable for Unfunded Pension Obligations of Their Portfolio Company," D&G Benefits & Compensation Alert, April 13, 2016

Co-Author, "Defined Benefit Plan Documents: The New Normal (Retirement Age)," Confero, Spring 2016 

Co-Author, "Five Years Later: The SEC's Proposed Rule for Clawbacks of Incentive-Based Compensation," Employee Relations Law Journal, Winter 2015

Author, "The Tibble vs. Edison Case," Confero, Fall 2015

Co-Author, “The Benefits of Using Contract Equity to Attract, Reward, and Retain Key Employees of Closely-Held Companies,” Employee Relations Law Journal, Autumn 2015

Co-Author, "Achieving 20/20 Fiduciary Vision,” Confero, July 2015

Co-Author, "Effective July 3: San Francisco Ordinances Impose Significant Employment Obligations on Retail Industry," D&G Labor & Employment Alert, July 2015

Co-Author, "Davidson v. Henkel: The Effect on FICA Withholding Under Nonqualified Plans and its Broader Impact," Employee Relations Law Journal, Summer 2015

Co-Author, "Section 409A Issues in Employment Contracts," Employee Relations Law Journal, Spring 2015

Co-Author, "The Perils of PERA: Putting 401 (k) PERAs and ERISA Budget Accounts under the Fiduciary Microscope," Employee Relations Law Journal, December 2014

Co-Author, "Countdown to ACA Compliance: Key Issues Under the Employer Mandate," Employee Relations Law Journal, Autumn 2014

Co-Author, "Final Employer Mandate and Reporting Requirement Regulations Published: It’s Time to Pay or Play," D&G Benefits & Compensation Alert, March 2014

Co-Author, "2014 Employment-Based Tax Credits Available for New York Employers," D&G Taxation Alert, March 2014

Co-Author, “Pay-Or-Play Delayed: Employer Mandate and Reporting Requirements Under Health Care Reform Delayed Until 2015,” D&G Benefits & Compensation Alert, July 2013

PRESS

Quoted, FiduciaryNews, "Beyond Auto-Mania: The Future of 401k Plan Design," on by Christopher Carosa, October 3, 2014

Quoted, NAPAnet, "Retirement Ready: Or Not?," by Judy Ward, August 4, 2015

Quoted, FiduciaryNews, "How Poor Plan Design Damages Retirement Readiness," by Christopher Carosa, September 30, 2014

PROFESSIONAL MEMBERSHIPS/AFFILIATIONS

New York State Bar Association

BAR ADMISSIONS

New York

EDUCATION

Fordham University School of Law, J.D., 1995
Brooklyn College of the City University of New York, B.S., 1992


The Legal 500 - The Clients Guide to Law Firms