Timothy G. Verrall

Shareholder Houston

Timothy G. Verrall is a shareholder in the Houston office of Ogletree Deakins where he advises a diverse range of clients on a wide variety of employee benefit plan issues arising under ERISA, the Internal Revenue Code, and related federal and state laws including the following:

  • Employee Benefit Plan Design & Administration. Representation of public, private, non-profit, and governmental employers in connection with the design, implementation, and administration of retirement, health and welfare, and fringe benefit plans including tax qualification matters, plan drafting, vendor searches, processing and determination of benefit claims, plan administrative and corrections issues, HIPAA (including health care privacy and security) and COBRA compliance, and fiduciary responsibility matters.
  • Executive and Incentive Compensation. Representation of public, private, non-profit, and governmental employers in connection with the design, implementation, and administration of executive compensation arrangements and agreements, including non-qualified deferred compensation programs, employment, retention, change in control, and severance arrangements, and incentive and equity compensation programs.
  • Controversies and Litigation. Representation of public and private employers in connection with DOL, IRS, and PBGC audits involving retirement and health and welfare plans and ERISA litigation matters involving fiduciary responsibility, benefit claims, preemption issues, employee and contractor terminations, and health care privacy.
  • Plan Investments. Representation of financial institutions, private equity firms, private and governmental pension plans, and investment advisers regarding ERISA implications of plan investments including structure and administration of investment vehicles and portfolio companies and issuance of investment products targeted at benefit plan investors.
  • Health Care Privacy. Representation of financial institutions, insurers, technology companies, health care providers, and pharmaceutical and medical device manufacturers in connection with health care privacy and data security requirements imposed by HIPAA and related federal and state statutes.

Mr. Verrall also has extensive experience in the transactional setting, having advised clients in connection with over 300 corporate transactions of all types (mergers, asset and stock acquisitions, joint ventures, spin-offs, and outsourcing arrangements), including pre-deal analysis and assessment, negotiation of acquisition and related agreements, and post-deal transition matters.

Professional Activities and Speeches

Professional Activities:

  • American Bar Association (Tax Section)
  • California State Bar Association (Tax and Employment Sections)
  • National Association of Stock Plan Professionals
  • International Association of Privacy Professionals
  • Society of Human Resource Managers
  • Professional in Human Resource Administration
  • Western Pension & Benefits Conference – Orange County, CA chapter (Past Board Member; President – 2006)
  • California Compensation & Benefits Advisor (Former Editorial Board Member)


  • Corporate Labor and Employment Counsel Exclusive - ''Voluntary Early Retirement and Workforce Restructuring Programs: When, Why, and How?'' - La Quinta - November 09, 2018
  • TEGE Council Exempt Organizations Update - ''Employee Sharing: The Lay of the Land, and Where You Can Go Wrong'' - Dallas - June 15, 2018
  • Ogletree Deakins Workplace Strategies Seminar - ''Your Money or Your Data! Cautionary Tales of Cybersecurity in the Benefits World'' - Phoenix - May 10, 2018
  • Employee Benefits and Executive Compensation Symposium - ''Top Tips for Surviving Benefit Plan Audits'' - Phoenix - May 09, 2018
  • Ogletree Deakins Workplace Strategies Seminar - ''Cybersecurity in the Benefits World—How to Keep Pace With Evolving Threats to Your Data'' - San Diego - May 05, 2017
  • Ogletree Deakins Employee Benefits and Executive Compensation Symposium - ''Benefit Plan Data Security: New Threats, New Obligations'' - Austin - March 23, 2017

Published Works


Our Insights

The No-Legged Stool? ACA Declared Unconstitutional in Surprise Decision

December 18, 2018

Brady’s Bunch—Are Big Changes Coming for Employers Under the Tax Cuts and Jobs Act?

November 03, 2017

Taking and Making Hurricane-Related Donations: Options, Considerations, and Other Ways for Employers and Employees to Help Now

September 05, 2017

Rubber, Meet Road: The Arduous Task of Translating Campaign-Talk into Action to Repeal (and Replace?) Obamacare

January 26, 2017

Why Can’t We Be Friends? The Supreme Court Discovers an Unexpected Meeting of the Minds in Zubik v. Burwell

May 16, 2016

Can Healthcare Providers Prohibit Employees From Using Recording Devices in the Workplace?

March 14, 2016

ERISA Preemption Made Easy? Supreme Court Sends Vermont All-Payer Database Back to the Drawing Board

March 01, 2016

Which Way Did Our Money Go? Supreme Court Decides ERISA Subrogation Issue

January 20, 2016

Happy New Year from the IRS!

December 31, 2015

Bipartisan Budget Act of 2015 Repeals ACA Automatic Enrollment Provision

November 24, 2015

New ACA Reporting: Frequently Asked Questions About Form 1095-C

November 12, 2015

Supreme Court Once Again Saves the ACA: Rules Yes on Tax Credits For Purchasers From a Federal Exchange

June 25, 2015

Set it and Forget it? Not so Fast, Says the Supreme Court in Tibble

May 18, 2015

Honored in the Breach: Employer Action Items for an Insurer Data Breach

February 05, 2015

'Tis the (Retail) Season, Part IV: Are Seasonal Workers Entitled to Health Care Coverage? A 2014 Update

December 01, 2014

Identify Yourself! Deadline for Health Plan Identifiers is Fast Approaching

September 26, 2014

Resistance WAS Futile—California Conforms to ACA Waiting Period Requirement

August 20, 2014

California Governor Signs Bill Giving Small Businesses Extra Time To Comply With ACA

July 11, 2014

Some Surprises in DOL’s Just Issued Spring 2014 Regulatory Agenda

June 03, 2014

A Snake in the Grass No More? DOL Proposes New COBRA Forms

May 12, 2014

New Opportunities For In-Plan Roth Rollovers

December 18, 2013

New HIPAA Deadline Around the Corner: Be Prepared!

September 09, 2013

A Check-Up for Wellness Programs–Final Wellness Regulations Issued

June 17, 2013

Final Wellness Regulations Clarify Rules for Discounts Linked to Health Results

June 13, 2013

California Weighs In on Essential Health Benefits for Group Health Plans and Insurers

February 22, 2013

Wellness Programs Receive Welcome Tune-Up Under Proposed Regulations

December 10, 2012


Media Quotes

January 19, 2018 - SHRM Online - "What Does the ACA Individual-Mandate Repeal Mean for Covered California?"
July 28, 2017 - Law360 - "Attys Predict Next Steps After ACA Repeal Failure"