Eric S. Smith

Eric S. Smith regularly advises clients regarding the design and implementation of all types of retirement plans, including 401(k) plans, 403(b) plans, 457(b) plans and nonqualified deferred compensation plans.

He also advises clients regarding the design and management of welfare benefit programs, including health plans and cafeteria plans. He assists clients with day-to-day administrative, nondiscrimination and fiduciary issues, including operational and reporting corrections under the Internal Revenue Service and Department of Labor voluntary correction programs.

Prior to joining Conner & Winters, Eric was a shareholder of Blackwell Smith, P.C. He also practiced with another respected Tulsa firm in the areas of corporate law, business transactions, tax-exempt organizations and health law, as well as employee benefits law.

Eric has been included in the Best Lawyers in America among employee benefits practitioners each year since 2009. He is a graduate of Leadership Tulsa and has served as a director of the SouthWest Benefits Association, Tulsa Employee Benefits Group, and the Oklahoma State University Spears School of Business Alumni Association.

Representative Experience

• Prepare qualified plan documents and represent clients with respect to Internal Revenue Service determination letter applications
• Prepare for and represent clients in Internal Revenue Service and Department of Labor employee benefit plan audits and voluntary correction actions undertaken with both agencies
• Advise clients regarding plan design and documentation changes relating to health care reform employer mandate compliance
• Advise clients regarding executive compensation issues arising from employment agreements and severance arrangements
• Perform employee benefit plan due diligence relating to mergers and acquisitions and advise both buyers and sellers with respect to employee benefits issues