Louis T. Mazawey
Washington, DC
Lou Mazawey has 46 years of experience - his entire career with Groom - practicing employee benefits law. He has served as counsel to major insurance companies and a variety of plan sponsors, including many Fortune 500 companies, multiemployer plans, trade associations, and public retirement systems. Lou has worked with virtually all forms of benefit plans and compensation arrangements, and has spoken and written extensively on a wide variety of ERISA and tax matters. Lou co-taught (with co-Fellow Donald Meyers)an ERISA Seminar for the Georgetown Law LLM
Program for a number of years -- and he has always derived great satisfaction from mentoring lawyers at Groom. Lou is often called the "founding associate" of Groom. When he walked into his office fresh (exhausted) after taking the DC bar exam, his desk was completely clean - except for a pad and a copy of ERISA. The new federal pension law had been enacted only a week before and no one knew what it meant - so Lou was in the same boat as experienced lawyers. Looking back, Lou says he would not change a thing. He remarks that "The practice has always been challenging and the area of law is vitally important to the well-being of American workers. I have enjoyed working at Groom with so many wonderful people and first-rate clients and colleagues (many in the ACEBC) across the country. It's hard to imagine a better career for me."
IRC Issues
Lou has over 45 years experience working with IRS qualified plans of all types and for all categories of plan sponsors, including trade associations, Fortune 500 companies, government entities, and labor organizations. Starting with the first regulations under ERISA, he has closely followed dozens of intervening federal laws and hundreds of IRS and DOL regulations. He has in-depth knowledge of all substantive areas of qualified plans and the best practices of plan sponsors, financial institutions, and third-party administrators. He has unique expertise with group annuity contracts and life insurance in qualified plan arrangements.rnrnLou taught a far-ranging ERISA seminar in the widely respected Georgetown Law School LLM program for 5 years and has spoken and written extensively across the U.S. on a host of subjects.rnrnLou's expert witness and mediation engagements range from disputes over executive stock options, scrivenor's error in qualified plans, life insurance and survivor benefits in qualified plans, and the IRS' Voluntary Compliance Program. His expertise is often sought by other law firms seeking second opinions on complex legal issues and assistance with IRS letter rulings, technical advice, and determination letter programs.
Exempt/Governmental Plans
Lou has over 45 years experience working with IRS qualified plans of all types and for all categories of plan sponsors, including trade associations, Fortune 500 companies, government entities, and labor organizations. Starting with the first regulations under ERISA, he has closely followed dozens of intervening federal laws and hundreds of IRS and DOL regulations. He has in-depth knowledge of all substantive areas of qualified plans and the best practices of plan sponsors, financial institutions, and third-party administrators. He has unique expertise with group annuity contracts and life insurance in qualified plan arrangements.rnrnLou taught a far-ranging ERISA seminar in the widely respected Georgetown Law School LLM program for 5 years and has spoken and written extensively across the U.S. on a host of subjects.rnrnLou's expert witness and mediation engagements range from disputes over executive stock options, scrivenor's error in qualified plans, life insurance and survivor benefits in qualified plans, and the IRS' Voluntary Compliance Program. His expertise is often sought by other law firms seeking second opinions on complex legal issues and assistance with IRS letter rulings, technical advice, and determination letter programs.
DC Plans
Lou has over 45 years experience working with IRS qualified plans of all types and for all categories of plan sponsors, including trade associations, Fortune 500 companies, government entities, and labor organizations. Starting with the first regulations under ERISA, he has closely followed dozens of intervening federal laws and hundreds of IRS and DOL regulations. He has in-depth knowledge of all substantive areas of qualified plans and the best practices of plan sponsors, financial institutions, and third-party administrators. He has unique expertise with group annuity contracts and life insurance in qualified plan arrangements.rnrnLou taught a far-ranging ERISA seminar in the widely respected Georgetown Law School LLM program for 5 years and has spoken and written extensively across the U.S. on a host of subjects.rnrnLou's expert witness and mediation engagements range from disputes over executive stock options, scrivenor's error in qualified plans, life insurance and survivor benefits in qualified plans, and the IRS' Voluntary Compliance Program. His expertise is often sought by other law firms seeking second opinions on complex legal issues and assistance with IRS letter rulings, technical advice, and determination letter programs.
DB Plans
Lou has over 45 years experience working with IRS qualified plans of all types and for all categories of plan sponsors, including trade associations, Fortune 500 companies, government entities, and labor organizations. Starting with the first regulations under ERISA, he has closely followed dozens of intervening federal laws and hundreds of IRS and DOL regulations. He has in-depth knowledge of all substantive areas of qualified plans and the best practices of plan sponsors, financial institutions, and third-party administrators. He has unique expertise with group annuity contracts and life insurance in qualified plan arrangements.rnrnLou taught a far-ranging ERISA seminar in the widely respected Georgetown Law School LLM program for 5 years and has spoken and written extensively across the U.S. on a host of subjects.rnrnLou's expert witness and mediation engagements range from disputes over executive stock options, scrivenor's error in qualified plans, life insurance and survivor benefits in qualified plans, and the IRS' Voluntary Compliance Program. His expertise is often sought by other law firms seeking second opinions on complex legal issues and assistance with IRS letter rulings, technical advice, and determination letter programs.