James T. Tilton

James T. Tilton, who died in 1993 at age 49, was nationally recognized for his knowledge and contributions to the profession in the employee benefits and deferred compensation practice areas. Jim was inducted in 2001 as an In Memoriam Fellow of the American College of Employee Benefits Counsel (the “College”).

Jim graduated with a B.A. in 1966 from Duke University in Durham, NC and a J.D. in 1969 from Emory University School of Law in Atlanta, GA.

Jim’s first stop as a lawyer was with Sutherland, Asbill & Brennan LLP (part of Eversheds Sutherland starting in 2017) in Atlanta in 1969. Focusing his practice on professional corporations and employee benefits, he then practiced in Chattanooga, TN at Buhrman, Tilton, and Speed and in Saginaw, MI at Joseph and Wolf (later part of Braun Kendrick Finkbeiner P.L.C.). Jim joined Hunton & Williams LLP (later known as Hunton Andrews Kurth LLP) in Richmond, VA in 1981 and became a partner in 1984. He transferred to the firm’s DC office around 1990.

Jim’s early interest in executive compensation and employee benefits blossomed with the passage of the Employee Retirement Income Security Act of 1974 (“ERISA”). He enjoyed understanding and developing concepts and ideas, including working with new legal developments regarding employee stock ownership plans and securing deferred compensation without current taxation. Highly-respected in his benefits practice, he was described as strong, dynamic, and very intelligent and knowledgeable.

As a dedicated and long-time member of the American Bar Association Tax Section’s Employee Benefits Committee, its Personal Service Corporation Committee and Task Force on Asset Reversions and Transfers, Jim contributed to the understanding of employee benefits concepts in the profession. Active in promoting understanding of issues in the employee benefits legal community, Jim spoke for the American Law Institute-American Bar Association on Plan Terminations in 1981 and many other continuing legal education programs. He co-authored several articles on employee benefits matters, including executive compensation.

Despite Jim’s obvious passion for benefits law, a colleague recalled Jim’s true love as being politics. His keen interest in politics continued throughout his life, including active involvement in running campaigns.

A dedicated teacher and mentor, Jim helped many lawyers learning ERISA and employee benefits law how to think and to ask questions about every aspect of matters on which they were working. Creative and clever, he would look at a rule that mandated or prohibited something and ask “Is there some other way?” One lawyer who described Jim as being instrumental in her career development, noted that he was a perfectionist, extremely patient, and always took the time to explain the rules and rationales as well as the importance of writing in plain English and not legalese. Jim found opportunities, such as passing along authoring an article for a major tax publication, to foster other lawyers’ careers. Setting the standard with his perseverance and excellence in practice, Jim gladly helped other lawyers develop their skills.

Photo Source: The Decade Book, American College of Employee Benefits Counsel 2000-2010