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Bradley Arant Boult Cummings LLP

Caleb L. Barron

Caleb L. Barron

Associate

Expertise

  • Employee Benefits and Executive Compensation
  • State and Local Tax

WSG Practice Industries

Activity

Profile

Caleb Barron provides advice on a broad range of employee benefits and executive compensation matters for privately and publicly held companies, churches, universities and governmental entities. He prepares governing documents for retirement, deferred compensation and welfare plans, including 401(k) plans, 403(b) plans, 457 plans, defined benefit plans, employee stock ownership plans (ESOPs), bonus plans, incentive plans, medical plans, cafeteria plans and wrap plans. Caleb advises clients in the preparation and delivery of participant communications and disclosures required under ERISA, COBRA, HIPAA, the Affordable Care Act, and various provisions of the Internal Revenue Code, and has helped guide them through the many compliance issues that arise under the Affordable Care Act. He counsels employers seeking to provide alternative forms of compensation and benefits to key employees and executives, and helps them navigate complex compliance and drafting issues arising under Code Section 409A.

Caleb advises employers regarding benefits issues for major mergers and acquisitions and on state law issues that impact the administration of employee benefit plans, including those that regulate employee leasing arrangements and multiple employer welfare arrangements. Caleb regularly assists plan administrators in meeting their fiduciary and administrative responsibilities and provides advice in regard to benefit claims, litigation, prohibited transactions, and regulatory filings with the IRS and DOL. Caleb helps employers prepare for and navigate through benefit plan audits and penalty assessments by the IRS and DOL, including for failures to file Forms 5500 and for failures to offer health coverage in compliance with the Affordable Care Act. He also represents clients in preparing filings for determination letters with the IRS and correcting plan operational and qualification issues under the IRS employee plans compliance resolution system.

Caleb received his law degree (summa cum laude) from the University of Tennessee College of Law. While in law school, Caleb was recognized as a distinguished student attorney for his representation of not-for-profit and student-founded businesses in the business law clinic and served as a judicial intern to Justice Gary Wade of the Tennessee Supreme Court. Following law school, Caleb also served as a judicial clerk to Chief Judge J. Daniel Breen in the U.S. District Court for the Western District of Tennessee and as assistant general counsel for the Tennessee Department of Revenue.

Caleb serves on the board of the Nashville Repertory Theatre and enjoys taking in live theater with his family, among his many other hobbies.

Bar Admissions

  • Tennessee, 2013

Court Admissions
  • Tennessee Supreme Court

Education

  • University of Tennessee College of Law, J.D., 2013, summa cum laude; Articles Editor, Tennessee Law Review; Research Editor, The Tennessee Journal of Business Law; Order of the Coif; W. Hugh Overcash Tax Law Scholarship
  • University of Tennessee, B.S., 2010, cum laude
Areas of Practice

Employee Benefits and Executive Compensation | State and Local Tax

Articles

IRS Guidance Clarifies "Involuntary Termination" for the COBRA Subsidy
Bradley Arant Boult Cummings LLP, June 2021

In Notice 2021-31, the Internal Revenue Service (IRS) provides broad guidance in a question-and-answer format on the application of the American Rescue Plan Act of 2021 (ARP) regarding premium assistance under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) continuation coverage provisions...

New Temporary Special Rules for Flexible Spending Accounts
Bradley Arant Boult Cummings LLP, January 2021

The president has signed into law the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which includes several temporary special rules aimed at minimizing forfeitures and increasing the utility of health and dependent care flexible spending accounts (FSAs). Plans providing for one or both accounts can take advantage of these participant-friendly rules immediately...

How to Provide Employees $26,250 in Nontaxable Student Loan Repayment Assistance
Bradley Arant Boult Cummings LLP, January 2021

The Taxpayer Certainty and Disaster Tax Relief Act, recently passed as part of the “Consolidated Appropriations Act, 2021,” has significantly extended the tax exclusions for employer-paid student loan repayment assistance introduced under the CARES Act. With this extension, employers can provide employees with student loan repayment assistance of up to $5,250 per year for 2021 through 2025 (up to $26,250 total)...

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