AA Contact info

Sarah Herklotz
Phone: 919.821.6749
Fax: 919.821.6800
sherklotz@smithlaw.com

Practice Areas

Bar & Court Admissions

  • United States District Court, Eastern District of North Carolina
  • All North Carolina State Courts

Education

University of North Carolina, J.D., with honors, 1996

Duke University, A.B., 1991

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Photo of Jamison H. Hinkle

Jamison H. Hinkle

Partner
  • 150 Fayetteville Street, Suite 2300
    Raleigh, North Carolina 27601
  • Phone: 919.821.6686
  • Fax: 919.821.6800

Jamison Hinkle advises a wide range of clients on all aspects of their employee benefits and compensation programs. Much of his practice includes assisting employers design and administer cost-effective retirement, and health and welfare benefit plans while minimizing legal risks and administrative complications. His work includes helping ensure benefit plans comply with ERISA, the Internal Revenue Code, HIPAA, COBRA, relevant sections of the North Carolina Insurance Code, and other federal and state laws as well as assisting employers correct operational errors and respond to IRS and Department of Labor (DOL) plan audits.

Jamison also frequently advises corporate clients ranging from start-ups to global publicly-traded companies with respect to the adoption and administration of annual and long-term incentive and bonus plans, nonqualified deferred compensation arrangements, and various equity-based compensation plans, including stock option, restricted stock, and restricted stock unit (RSU) awards. He works closely with the firm’s business lawyers in addressing the various employee benefits and executive compensation due diligence, correction, and integration issues that arise in connection with mergers, acquisitions, and other corporate transactions. As part of his practice, Jamison also frequently represents both executives and employers in negotiating and drafting executive employment and severance agreements, including work on golden parachute (Code Section 280G) issues and deferred compensation compliance matters under Code Section 409A.

Jamison also has broad experience in estate planning for high net-worth executives with particular expertise on planning for the tax-efficient transfer and diversification of stock options and other equity compensation awards.

Jamison practiced employee benefits and estate planning with Hunton & Williams in Raleigh and with Balch & Bingham LLP before he joined Smith Anderson in 2000.

Professional & Community Affiliations

  • American Bar Association
  • North Carolina Bar Association
    • Tax, Business Law, and Estate Planning & Fiduciary Law Sections
    • Council Member, Tax Section Council, North Carolina Bar Association (2001-present)
    • Co-Chair, Employee Benefits Committee, Tax Section, North Carolina Bar Association (2005-present)
    • Chair, Law and Aging Taskforce, Young Lawyers Division, North Carolina Bar Association (2002-2004)
  • Wake County Bar Association
  • Director, Food Runners Collaborative, Inc. (2011- Present; Chair-Elect, 2013)
  • Former Director, Junior Achievement of Eastern North Carolina, Inc.

Honors & Awards

  • Listed, The Best Lawyers in America®, Employee Benefits (ERISA) Law (2013 - 2014)
  • Listed, North Carolina Super Lawyers Rising Star, ERISA (2013)

Experience

  • Design and draft equity compensation and bonus plans for various start-up companies
  • Coordinate company-wide stock option repricing and exchange program for underwater stock options
  • Represent employer in overhauling existing equity compensation awards for chief operating officer
  • Prepare and file Corrective Top Hat Plan Filings Under DOL's Delinquent Filer Voluntary Compliance Program (DFVCP) for Fortune 100 Company
  • Advise on Benefit Plan Corrections in Connection with Sale of Major Pharmaceutical Company
  • Advise Terminating Multiple Employer Welfare Arrangement (MEWA) and Voluntary Employees’ Beneficiary Association (VEBA) on IRS and DOL Compliance Issues and Distribution of Surplus Trust Assets
  • Advise employers on 401(k) plan coverage and eligibility issues in connection with IRS contractor misclassification audit
  • Advise on Equity Compensation and Benefit Plan Integration Issues Following Client's Purchase of Major Competitor
  • Design and Draft Nonqualified Deferred Compensation Retention Plan for Key Executives of Venture-Backed Start-Up
  • Advise a public specialty pharmaceutical company on cash-out of target's stock options, coordination of severance benefits, and post-closing benefits integration
  • Advise insolvent client on criminal liabilities associated with improper benefit plan terminations
  • Amend and restate numerous 401(k) plans for required plan amendments
  • Represent a global provider of biopharmaceutical development services and commercial outsourcing services in favorably resolving DOL audit of 401(k) Plan reporting failures
  • Coordinate Revisions to major pharmaceutical company's self-insured health plan to comply with health care reform rules
  • Advise Publicly-Traded Pharmaceutical Company Section 409A Compliance for Staggered Severance Payments to Departing Executives

Events

  • DOMA and Your Benefits Plans, Webinar, March 2014
  • Speaker, DOMA and Your Benefit Plans, Smith Anderson’s 21st Annual Employment Law Update, November 2013
  • Benefits JEOPARDY!, Smith Anderson’s 20th Annual Employment Law Update, November 2012
  • Finding and Fixing Common Benefit Plan Errors, Smith Anderson’s 19th Annual Employment Law Update, November 2011