Ronald G. Cluett is Of Counsel in Caplin & Drysdale's Washington, D.C., office. He joined the firm in 2009.
Mr. Cluett provides advice on the design and administration of tax-qualified retirement plans and non-qualified executive compensation arrangements for a wide range of employers including multinational corporations, governmental entities, charitable organizations, and private foundations.
Mr. Cluett's recent work for clients includes:
- Advising a multinational employer on the hard freeze of its qualified defined benefit plan, including drafting plan amendments and analysis regarding the adoption of a new benefit structure under its qualified defined contribution plan and nonqualified deferred compensation plans.
- Overseeing the submission of a series of prototype and volume submitter 403(b) plans for IRS pre-approval on behalf of a large life insurance company, including the coordination of documentary review and written and oral communications with the IRS.
- Identifying employer eligibility, operational, and documentary failures for defined contribution plans for a variety of employers, including performing complex nondiscrimination testing and strategic planning regarding retroactive and prospective compliance.
Prior to his law career, Mr. Cluett was an Assistant Professor of Classics and History at a nationally-recognized liberal arts college in California. He volunteered with the D.C. Earned Income Tax Credit Campaign in 2008 and 2009 where he prepared tax returns for low-income D.C. residents and researched and counseled foreign students on international tax issues.