Practice Areas
Education
University of Florida College of Law, LL.M., Taxation, 1998
University of New Mexico School of Law, J.D., 1997
Lewis & Clark College, B.A., Philosophy, 1991
Honors
Named by US News Best Lawyers in America® as San Antonio Employee Benefits (ERISA) Law "Lawyer of the Year," 2013, 2017, 2020
Martindale-Hubbell® AV® PreeminentTM Peer Review Rating
Recognized in US News Best Lawyers in America® for Employee Benefits (ERISA) Law, 2006-Present
San Antonio Magazine "Top Attorneys," 2020
SA Scene, "San Antonio’s Best Lawyers," 2008, 2011 and 2014
Bar Admissions
Texas, 1999
New Mexico, 1997
Court Admissions
United States Tax Court
United States Court of Appeals Fifth Circuit
Profile
Joshua Sutin helps clients unravel complex legal and business issues related to employee benefit plans, tax-exempt organizations, and business tax planning. He counsels both businesses and not-for-profit organizations on the full range of tax and employee benefits issues.
Experience
Qualified Retirement Plans. Joshua counsels clients regarding their qualified plans, including employee stock ownership plans (ESOPs), and advising on tax qualification of plans, fiduciary duty issues, Department of Labor ("DOL"), Internal Revenue Service ("IRS") audits, and IRS and DOL voluntary compliance programs. He also advises on the preparation and implementation of qualified defined benefit and defined compensation plans for clients.
Tax-Exempt Entities. Joshua provides guidance to tax-exempt clients on everything from creating a tax-exempt organization to dissolving one, including private foundation status; reporting and disclosure; unrelated business income tax; and nonprofit corporate law compliance. He represents tax-exempt organizations with respect to Internal Revenue Code Section 403(b) plans, Section 457 plans and qualified plans for nonprofit organizations.
Executive Compensation. Joshua counsels clients regarding executive compensation matters and non-qualified deferred compensation plans, including incentive and non-statutory stock option agreements, stock appreciation rights, phantom stock arrangements; SERPs or Supplemental Executive Retirement Plans, 457(f) deferred compensation plans; employment agreements; and severance arrangements.
Transaction-Related Benefits Counsel. Joshua has provided guidance to corporations regarding employee benefit issues relating to corporate acquisitions, including representations and warranties of stock purchase agreements and due diligence relating to possible employee benefit plan liabilities. He advises clients on both the implementation and defense of structured tax advantaged transactions. He has represented clients in both the establishment of an Employee Stock Ownership Plan (ESOP), the sale of a company to an ESOP, and the ongoing legal compliance related to ESOPs.
Welfare Plan Compliance. Joshua counsels clients regarding compliance with the Patient Protection and Affordable Care Act (PPACA – also known as ACA or Healthcare Reform), implementation of Health Insurance Portability and Accountability Act (HIPAA) compliance for welfare benefit plans, COBRA, and other welfare plan laws.
Privately Held Businesses. Joshua also advises clients on succession and transition planning for privately held business interests. He represents clients in retirement plan and distribution planning, including analysis of income tax, estate tax and excise tax issues.
Seminars & Presentations
- Protecting Your Business and Employees From Data Breaches, May 16, 2017
- Affordable Care Act Employer Reporting: Tools for Navigating IRS Forms 1094 & 1095, Catto & Catto LLP Seminar, September 16, 2015
- “Affordable Healthcare Act,” Speaker Joshua Sutin, SAAF Legal and Accounting Institute for 2014, December 5, 2014
- “ACA – Knowing What to Expected and How to Manage,” Speaker Joshua Sutin, CS-Proliant Webinar, October 15, 2014
- “Affordable Care Act and the Employer Shared Responsibility Penalty,” Speaker Joshua Sutin, SHRM, McAllen, September 24, 2014
- ACA: It's not over yet, Association of Corporate Counsel, South Central Texas Chapter, March 5, 2014
- “Affordable Care Act,” presented by Joshua Sutin, 21st Annual Legal and Accounting Institute, San Antonio Area Foundation, December 6, 2013
- The Greater San Antonio Chamber of Commerce Health Care Symposium, September 11, 2013
- Joshua Sutin presents “Healthcare Solutions – How to Improve the Financial Security of Your Members in the Current and Future Environment for Health Care?” to USAA Executive Management Group, August 25, 2013
- "Health Care Reform After the Supreme Court Decision: Where Do Employers Go From Here?" Speaker Josh Sutin, San Antonio Financial Planning Association, May 22, 2013
- "HIPAA Compliance Guide for HR Directors," presenter Josh Sutin, Society for Human Resource Management, March 27, 2013
- Healthcare Reform: Where Do Employers Go From Here?, El Paso Employee Benefits Seminar, September 20, 2012
- Employee Benefits Seminar: "Healthcare Reform: Where Do Employers Go From Here?", August 2, 2012
- "HIPAA and Mental Health Privacy Issues," presented to the Mental Health Task Force of Bexar County, July 16, 2012
- "What Issues Does the Board Need to Address to Satisfy its Fiduciary Responsibilities," speaker Josh Sutin, The ESOP Association, Southwest Chapter, 2012 Awards Banquet and Spring Conference, March 29, 2012
- "Biggest Hits: Top 10 Benefit Plan Issues of 2011," presenter Joshua Sutin, LAHRM Human Resources Update: Voyage into the UnknownOctober 12, 2011
Publications
- “HIPAA Security Rule: What you need to know about Compliance and OCR’s enforcement efforts,” June 24, 2015, Inside Counsel
- "Minimum Value: A PPACA Primer," by Joshua Sutin and Jillie Gordon, Life Health Pro- June 2013, June 4, 2013
- Roles, Responsibilities and Issues Involving ESOP Fiduciaries, November 1, 2012
Community/Civic Activities
- Temple Beth-El, Past President
- Jewish Federation, Board Members and Holocaust Memorial Museum of San Antonio - Commission Member
Professional Affiliations
- International Association of Privacy Professionals (IAPP), Member
- American Bar Association, Taxation Section, Employee Benefits Committee
- State Bar of Texas
News
News
- PPP Audits and Investigations Practice Client AlertDecember 22, 2020
- Katherine Noll, Joshua Sutin, and Jaime Vasquez named to 2020 Top Attorneys by San Antonio MagazineSan Antonio Magazine, November 20, 2020
- Virtual This Year! Chamberlain Hrdlicka Virtual Annual Tax and Business Planning Seminar is November 10-12, 2020November 10, 2020
- Privacy and Data Security Practice launches at Chamberlain HrdlickaOctober 20, 2020
- Chamberlain Hrdlicka Employee Benefits Practice launches E-BlawgOctober 19, 2020
- Article in Texas Lawyer and The American Lawyer on "As COVID-19 Creates Curveballs, Firms Pivot Practices to Keep the Work Coming"September 11, 2020
Presentations
Seminars & Presentations
- Chamberlain Hrdlicka's Annual Tax and Business Planning Seminar is Virtual for 2020!November 10, 2020
- Free Webinar on New Legal Considerations for Opening Up Your Business During a PandemicOnline Webinar, June 11, 2020
- Free Webinar on Top Legal Traps for Opening Up Your Business in a PandemicOnline Webinar, June 3, 2020
- Free Webinar on Top Legal Traps for Opening Up Your Business in a PandemicOnline Webinar, May 28, 2020
- Free Webinar on Top Legal Traps for Opening Up Your Business in a PandemicOnline Webinar, May 21, 2020
- IRA Landscape After SECURE and CARES Act Seminar by Chamberlain Hrdlicka and Atlas Retirement StrategiesFree Webinar, April 30, 2020
- November 6, 2019
- October 30, 2019
- 2019 Chamberlain Hrdlicka West Houston Tax Forum - Marriott WestchaseHouston Marriott Westchase, 2900 Briarpark Dr., Houston, Texas 77042, June 27, 2019
- The Houstonian - 111 North Post Oak Lane, June 26, 2019
- Chamberlain Hrdlicka San Antonio Tax Forum - June 18, 2019Club Giraud, 707 N. St. Mary's Street, San Antonio, Texas 78205, June 18, 2019
- Chamberlain Hrdlicka San Antonio Tax Forum - March 12, 2019Club Giraud, 707 N. St. Mary's Street, San Antonio, Texas 78205, March 12, 2019
- November 15, 2018
- Houston Marriott Westchase, 2900 Briarpark Dr., Houston, Texas 77042, October 30, 2018
Publications
Publications
- Article by Lauren Parker and Joshua Sutin on “INSIGHT: Qualified Plans Under the CARES Act—What Employers Need to Know”Bloomberg Tax, April 24, 2020