Hershner Hunter Law Offices

Everett R. Moreland

Education
University of Florida, L.L.M. (Taxation, 1978)
Willamette University, J.D. (1976)
Portland State University, B.S. (1973)

Practice Emphasis

Pension Plans

Everett advises governments, non-profits, and businesses on all types of employee retirement plans. He is a fifth generation Oregonian, a member of the National Association of Public Pension Attorneys and the Western Pension and Benefits Conference, and is included in Best Lawyers in America (Employee Benefits), Super Lawyers (Employee Benefits), and Plansponsor magazine’s Employee Benefits Attorneys Guide. Everett’s experience includes:

For governments:

Designing, drafting, and advising on the administration of 401(a) and 401(k) qualified plans, 403(b) and 457(b) plans, and 457(f) and 409A deferred compensation plans
Advising on the "equal to or better than" and "tax remedy" requirements for local public safety retirement plans
Advising on the Oregon Public Employees Retirement System, the Oregon Public Service Retirement Plan, and the Oregon Savings Growth Plan
Drafting legislation

For non-profits:

Designing, drafting, and advising on the administration of 403(b) and 457(b) plans and 457(f) and 409A deferred compensation plans

For businesses:

Designing, drafting, and advising on the administration of defined benefit plans (including traditional plans for large employers and "offset" plans for small employers) and deferred compensation plans

For all employers:

Keeping up with the ever-changing federal regulation of retirement plans
Advising on the transformation of retirement plans (freezes, transfers, and terminations)

For trustees of retirement plans:

Advising on all aspects of plan administration, including fiduciary duties in administration and investments

For individuals:

Estate planning with large retirement accounts

email contact