Senate Finance Committee Tax and Benefits Counsel Christopher E. Condeluci Joins Miller & Chevalier
Miller & Chevalier Chartered has announced that Christopher E. Condeluci has joined the firm’s Employee Benefits and Tax Policy practices as Counsel. He served as Tax and Benefits Counsel for the U.S. Senate Finance Committee since April 2007.
Condeluci brings a wealth of valuable experience to the firm, particularly in the area of health care reform. He is one of the few senior Congressional staffers who actively participated in the health reform debate to join the private sector since the enactment of the Patient Protection and Affordable Care Act earlier this year. Because of his “behind the scenes” role in the development of this significant legislation, he is uniquely positioned not only to help clients comply with the new health care law, but also to shape implementing regulations through representation of clients before the relevant Federal agencies — the Department of Health and Human Services, the Department of the Treasury, and the Department of Labor. In addition, he is well-situated to shape future health care-related legislative initiatives that impact client interests.
In addition to health care reform, Condeluci’s practice at the firm will focus on a variety of employee benefits legislative and regulatory matters, with particular emphasis in the areas of retirement and compensation policy. Condeluci has a great deal of technical experience in the retirement plan area, especially tax-qualified retirement plans. Because of his years on Capitol Hill and his developed relationships with Congressional staff and key agencies, he is well equipped to help clients shape retirement policy. Similarly, as Congress and the Administration continue to evaluate ways to regulate compensation pay practices, including executive compensation, he will be able to provide effective advocacy, as well as technical experience and advice, to companies navigating changes in the law. Condeluci’s experience also includes offshore deferred compensation, payroll taxes, education tax incentives (including 529 plans), cafeteria plans and health flexible spending and dependent care arrangements, health savings accounts, fringe benefit programs, and worker classification.
“As Senate Finance Committee Tax and Benefits Counsel, Chris was a key player in the health care reform debate, putting him in a unique position to advise clients about the myriad complex issues associated with compliance with the new law,” said Fred Oliphant, Chair of Miller & Chevalier’s Employee Benefits department. “Chris will be able to advocate on behalf of clients who want to have a say in the regulation writing process and will be able to effectively represent companies in front of the Federal agencies responsible for implementation. His guidance and insight will be of great value.”
“We are very pleased that Chris is joining Miller & Chevalier, bringing with him the substantial benefits and tax legislative experience he gained while at the Senate Finance Committee,” added Marc Gerson, former Majority Tax Counsel to the U.S. House of Representatives Committee on Ways & Means and a Member in Miller & Chevalier’s Tax Policy practice. “The addition of Chris reflects our continuing strategy to expand both our technical and bi-partisan public policy capabilities and provide clients with effective advocacy and creative solutions to their benefits and tax policy issues.”
“I am excited about this opportunity,” said Chris Condeluci. “Miller & Chevalier is a first-class law firm with a stellar reputation for its work in the employee benefits and tax areas. I look forward to contributing to the continuing expansion of the firm’s employee benefits and tax policy capabilities and working with clients on technical, legislative and regulatory matters in the areas of health care, retirement, and compensation pay practices.”
About Christopher E. Condeluci
As Tax and Benefits Counsel, Condeluci represented the Senate Finance Committee in negotiating details of legislative policy changes on matters relating to health care, retirement, executive compensation, education tax incentives, payroll taxes, insurance tax, S Corporations, and other tax policy issues with Senate Leadership; the Senate Health, Education, Labor and Pensions Committee; the U.S. House of Representatives Committee on Ways and Means; and the U.S. House of Representatives Committee on Education and Labor. In addition, he advised and provided technical support to members of the Senate Finance Committee and their staff on tax policy initiatives referred to the Senate Finance Committee. He served as counsel on major benefits and tax legislation enacted during his tenure at the Senate Finance Committee, including the Worker, Retiree, and Employer Recovery Act of 2008; the Patient Protection and Affordable Care Act; the Health Care and Education Reconciliation Act of 2010; and the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010.
Prior to joining the Senate Finance Committee, Condeluci practiced in the employee benefits area with a number of law firms and a benefits consulting firm in Washington, D.C. He handled matters in the areas of qualified retirement plans, cafeteria plans, health flexible spending and dependent care arrangements, health savings accounts, nonqualified deferred compensation arrangements, and fringe benefit programs.
Condeluci has written articles on retiree medical benefits and the defined benefit pension plan funding rules prescribed under the Pension Protection Act of 2006. He is the co-author of a chapter on fiduciary issues in welfare plans in an ABA commissioned book entitled ERISA Fiduciary Law and was a significant contributor to the Health Savings Account Answer Book. He is also a frequent speaker and commentator on a wide variety of health care, employee benefits and tax policy topics.
Condeluci earned a B.A. from Pennsylvania State University and a joint J.D./LL.M. in Employee Benefits Law, with honors, from the John Marshall Law School.