Carlos Gonzalez is a counsel attorney in the Atlanta office of Ogletree Deakins. He has over twenty-five years of experience as an Employee Retirement Income Security Act (ERISA) attorney both in United States and Puerto Rico. Carlos has actively dealt with a wide array of issues regarding the evaluation, implementation, operation, and termination of benefits and compensation programs, including retirement plan qualifications with the Internal Revenue Service (IRS) and the Puerto Rico Department of the Treasury (Hacienda), ERISA fiduciary compliance, governmental audits, cost control strategies, risk management and litigation exposure analysis, multiemployer pension plan withdrawal liability, vendor selection and monitoring, participant enrollment and dependent eligibility audits, United States and Puerto Rico taxation of retirement income and other benefits, transfers of assets and liabilities from United States plans to Puerto Rico plans pursuant to Rev. Rul. 2008-40, and officer pay and equity-based compensation arrangements.
Carlos has served as an advisor to the IRS on its 2004 Puerto Rico Plans Initiative. He also assisted Hacienda with the evaluation and drafting of the retirement plan sections of the Puerto Rico Internal Revenue Code of 2011 (PRIRC) and the drafting of the enacting regulations and other administrative guidance under the PRIRC. Carlos served as an adjunct professor of employee benefits and executive compensation at the University of Puerto Rico Law School.
Carlos is the author of the leading publication on employee benefits in Puerto Rico: 324-2nd T.M., International Pension Planning – Puerto Rico (i.e., the Bloomberg BNA portfolio on Puerto Rico retirement plans), and has published numerous articles on the subject of employee benefits in Puerto Rico in several of the main United States benefits journals, including the Benefits Law Journal, Tax Management Journal of Pension Planning and Compliance, BBNA Tax & Accounting Insights & Commentaries, Journal of Pension Benefits, and The ASPPA Journal. Carlos is a Special Consultant on Puerto Rico benefits matters to Bloomberg BNA.
Carlos has a J.D. from the University of Puerto Rico Law School and a Tax LL.M with a Certificate in Employee Benefits & Executive Compensation from the Georgetown University Law Center in Washington, DC. He is a member of the Puerto Rico, Georgia, and Washington D.C. bars, and the Puerto Rico Society of Certified Public Accountants.