Scott E. Galbreath

Location:
Sacramento, California
Phone:
916-822-8700
Fax:
916-737-5658
Email:
Scott E. Galbreath joined the firm in April of 2013, adding over 25 years of experience in ERISA, employee benefits, and executive compensation. His practice areas include counseling for profit, tax exempt and governmental clients on all aspects of employee benefits: choosing appropriate retirement, deferred compensation, equity compensation, cafeteria and other health and welfare benefit plans; ERISA, Internal Revenue Code section 401(a), 403(b), 409A and 457 compliance; CalPERS and PEPRA compliance; investments, prohibited transactions, and fiduciary duties; multiemployer plan funding and withdrawal liability rules; as well as drafting plan documents and correcting plan operational or document failures. Prior to joining the firm, Scott was a Senior Attorney with the Folsom employee benefits firm of Chang, Ruthenberg & Long P.C. for over five years. Scott also practices in the areas of tax, estate planning, and business law.

Scott graduated from IIT CHICAGO-KENT College of Law and also earned an LL.M in Taxation, with Honors, from IIT CHICAGO-KENT. He was recognized as an Illinois Leading Lawyer in Employee Benefits in 2006 by the Leading Lawyer Network. He was appointed to teach Executive Compensation as an adjunct professor for the John Marshall Law School's Center for Tax and Employee Benefits Graduate Program in 2007 but resigned upon moving to California in late 2007. He is also a former officer of the Chicago Bar Association's Employee Benefits Committee and former Chair of its Executive Compensation Subcommittee.

Scott was admitted to the Illinois bar in 1986 and 22 years later sat for and passed the California bar exam in 2008. In California, Scott has served as Chair of the Sacramento County Bar Association's Tax Section as well as President of the Sacramento Chapter of the Western Pension & Benefits Council. He has also served as a member of the Executive Committee of the Governing Board of the Western Pension & Benefits Council.

Scott has written and spoken on new developments in employee benefits throughout his career. In September 2007, he helped organize, spoke at and moderated the first annual Executive Compensation Institute sponsored by the Chicago Bar Association and the John Marshall Law School.

More recently he spoke on "Employee Benefits in Mergers & Acquisitions-What You Need to Know" at the Sacramento County Bar Association Business Section in March, 2013 and "Plans of Governments, Churches, and Other Tax Exempt Organizations" at the 2012 Western Benefits Conference in Seattle. His article "Due Diligence When Acquiring A Business With A Multiemployer Pension Plan - More Than An Actuary's Certification" appeared in the Winter 2012 issue of the Journal of Pension Benefits.

Scott lives in El Dorado Hills with his wife and son.

Year Joined Firm

  • 2013

Areas of Practice

  • Counseling for Profit, Tax exempt and Governmental clients on all aspects of employee benefits
  • Choosing appropriate Retirement, Deferred compensation, Equity compensation, Cafeteria and other health and welfare benefit plans
  • ERISA, Internal Revenue Code section 401(a), 403(b), 409A and 457 compliance
  • CalPERS and PEPRA compliance
  • Investments, Prohibited transactions, and Fiduciary duties
  • Multiemployer plan funding and withdrawal liability rules
  • Drafting plan documents and correcting plan operational or document failures

Bar Admissions

  • Illinois, 1986
  • U.S. District Court Northern District of Illinois, 1986
  • U.S. Tax Court, 1987
  • U.S. Court of Federal Claims, 1990

Education

  • Illinois Institute of Technology Chicago-Kent College of Law, Chicago, Illinois
    • LL.M. Tax, Master of Law(s) in Taxation - 1991
    • Honors: With Honors
  • Illinois Institute of Technology Chicago-Kent College of Law, Chicago, Illinois
    • J.D., Juris Doctor - 1986
    • Honors: Bar & Gavel Award for Excellence
    • Honors: Freshman Honors Scholarship
  • Illinois Institute of Technology Chicago-Kent College of Law, Chicago, Illinois
    • Certificate in Legal Aspects of E-Commerce - April, 2000
  • Elmhurst College, Elmhurst, Illinois
    • B.A. - 1983
    • Honors: High

Published Works

  • Book: 1996 Legislation: Law and Explanation, CCH, Incorporated (Contributing Author), 1996
  • Article: "Are Associate Member Dues Really Unrelated Business Income?" Chicago Tax Reporter, January, 1995
  • Article" "IRS Issues Some Guidance on New Lobbying Rules" CSAE Forum, February, 1994
  • Article: "Special Report: The Revenue Reconciliation Act of 1993", August, 1993
  • Article: "Company Cars" Credit Union Management (Co-Author, 1987)
  • Monograph: "Lobbying Survival Kit", April, 1994
  • Monograph: "Meetings & Taxes" (Co-Author, 1991)
  • Monograph: "Tax Treatment of Business Meetings and Conventions" (Co-Author, 1991)
  • Monograph: "Protecting Your Financial Assets (Co-Author, 1987)
  • “Due Diligence When Acquiring A Business With A Multiemployer Pension Plan – More Than An Actuary's Certification” , 2012

Classes/Seminars

  • Monitor and Speaker, A Primer on Representing the Tax Exempt Charitable Organization, Continuing Legal Education Seminar, Chicago Bar Association, February, 1997
  • Taxes for Tax Exempt Organizations, Internal Continuing Education Seminar, CCH, Inc., December, 1996
  • Recent Legislation Affecting Exempt Organizations, Chicago Bar Assoc.Taxation Comm., Exempt Org. Div., September, 1996
  • Independent Contractor or Employee, Annual Conference on Not-for-Profit Organizations, IIT Chicago-Kent College of Law, June, 1994
  • Lobbying, It's Not Just For the Lobby Anymore, Seminar, Chicago Association of Health Care Executives, February, 1994
  • Current Issues on the Lobbying-Dues Non-deductibility Rules, Chicago Bar Assoc., Trade & Prof. Assoc. Law Committee, January, 1994
  • Lobbying Under OBRA 1993, What Is It?, CSAE Briefing on the 1993 Budget Act: Assoc./Nonprofit Compliance, 1993
  • Executive Compensation, Adjunct professor for the John Marshall Law School’s Center for Tax and Employee Benefits Graduate Program, 2007 - Present
  • “Employee Benefits in Mergers & Acquisitions—What You Need to Know” , Sacramento County Bar Association Business Section , 2013 - Present
  • “Plans of Governments, Churches, and Other Tax Exempt Organizations” , Western Benefits Conference in Seattle, 2012 - Present

Honors and Awards

  • Illinois Leading Lawyer in Employee Benefits, Leading Lawyer Network, 2006 - Present

Professional Associations and Memberships

  • American Bar Association, Member
  • Illinois State Bar Association, Member
  • Chicago Bar Association, Member
  • Chicago Bar Association, Member, Committee on Taxation, Exempt Organizations Division, 1994 - Present
  • Chicago Bar Association, Member, Committee on Trade & Professional Associations Law, 1986 - Present
  • Chicago Bar Association, Former Officer, Employee Benefits Committee, 2000 - Present
  • Chicago Bar Association, Member, Intellectual Property Committee, 2000 - Present
  • Chicago Bar Association, Former Chair, Executive Compensation Subcommittee
  • Sacramento County Bar Association’s Tax Section, Chair
  • Sacramento Chapter of the Western Pension & Benefits Council, President
  • Governing Board of the Western Pension & Benefits Council, Member of the Executive Committee

Past Employment Positions

  • Chang, Ruthenberg & Long P.C., Senior Attorney