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

Everett, a native Oregonian, is a member of the National Association of Public Pension Attorneys and the Western Pension and Benefits Conference. He advises local governments and non-profits on all types of employee retirement plans and advises businesses on defined benefit plans. His experience includes:

For local governments -
• Designing, drafting, and administering qualified retirement plans and 457 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 administering 403(b) and 457 plans

For businesses - designing, drafting, and administering defined benefit plans, including traditional defined benefit plans for large employers and "offset" defined benefit plans for small employers

For all employers -
• Keeping up with the ever-changing federal regulation of retirement plans
• Transforming of retirement plans (freezes, terminations, and transfers)

For trustees of retirement plans - advising on all aspects of plan administration, including fiduciary duties in administration and investment

For individuals - estate planning with large retirement accounts

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