Edward C. HammondEdward Hammond Clark Hill
Edward C. Hammond
Edward C. Hammond is a member of the Oakland County and American Bar Associations (taxation and business law sections), and the State Bar of Michigan (taxation section). His practice primarily involves employee benefits and executive compensation. It includes drafting, implementing, analyzing and terminating defined benefit pension plans and defined contribution, profit sharing and 401(k) plans, as well as Section 403(b) plans (tax sheltered annuities). Ed also develops, designs, and implements non-qualified deferred compensation plans, 457 plans, stock option plans and other incentive plans, and counsels clients regarding Internal Revenue Code Section 409A compliance.
Clients also seek his assistance with welfare plan, cafeteria plan and fringe benefit plan design, implementation and compliance.
Ed advises clients regarding Department of Labor, Pension Benefit Guaranty Corporation, and Internal Revenue Service audits, and also advises clients regarding Department of Labor and Internal Revenue Service correction programs, including correction program submissions and negotiation of closing agreements. He has substantial experience dealing with employee benefits issues in bankruptcy and with the interrelationship of federal bankruptcy law and ERISA. In addition to all Michigan Courts, Ed is admitted to practice before the United States Sixth Circuit Court of Appeals and the United States Supreme Court.
Ed has lectured and published articles on various compensation and benefits topics. He lives in Beverly Hills, Mich., with his wife, Anne.
With assistance from Kristi Gauthier, Ed Hammond, Peter Domas and Bishop Bartoni, Kevin Hendrick and Nicole Tersigni successfully defended an insurance priority dispute, resulting in an extremely favorable judgment for firm client, United States Steel Corporation’s ERISA-governed Retiree Benefits Plan. U. S. Steel Retirement Plan was joined as a third-party defendant in a pending dispute by a No-Fault Automobile Insurance carrier, which had been sued by a healthcare service provider for unpaid patient attendant care fees. The No-Fault Carrier claimed that the obligation to pay for these services under Michigan No-Fault law fell to U. S. Steel Retirement Plan, which covered the patient (who was a former U. S. Steel employee). Ed, Bishop, Kristi and Peter lent their expertise to Kevin and Nicole in interpreting alleged conflicting insurance priority provisions and explanations of benefits. Kevin and Nicole crafted a legal argument that ultimately led to summary disposition in favor of U.S. Steel Plan, and against the No-Fault carrier, saving U.S. Steel Plan from payment of the healthcare fees, and also reimbursing U.S. Steel Plan for benefits it had earlier paid by mistake, out of priority. As the No-Fault carrier had rejected the Case Evaluation award prior to the filing of cross motions for summary disposition, it also appears that attorney fees are recoverable for our client. Kristi and Ed on Employee Benefit law, Bishop on Michigan No-Fault law, and Pete on Health Care issues, proved to be unbeatable resources.