S. Michael Chittenden

Counsel at Miller & Chevalier Chartered

S. Michael Chittenden

S. Michael Chittenden

Counsel at Miller & Chevalier Chartered

Biography

Michael Chittenden practices in the areas of tax and employee benefits with a focus on the Foreign Account Tax Compliance Act (FATCA), information reporting (e.g., Forms 1095, 1096, 1098, 1099, W-2, 1042, and 1042-S) and withholding, payroll taxes, and fringe benefits. In addition, Mr. Chittenden has advised clients on qualified and nonqualified retirement plan issues under both the Internal Revenue Code and ERISA. Mr. Chittenden’s practice includes planning and compliance advice, as well as, error correction and tax controversy.

As part of his FATCA practice, Mr. Chittenden has advised large international automakers, energy companies, retailers, and other nonfinancial companies on withholding agent and other obligations under FATCA. In addition, he has assisted multinational companies on developing comprehensive FATCA and Chapter 3 (nonresident alien reporting and withholding) compliance programs designed to proactively avoid potential errors and pitfalls. In addition to a robust practice focused on nonfinancial companies, Mr. Chittenden has also advised banks and other foreign financial institutions on the due diligence and other requirements of FATCA, including its application to various financial products. Mr. Chittenden is a frequent commentator on FATCA and regularly gives presentations on the compliance burdens for nonfinancial companies.

Mr. Chittenden also advises large employers on their employment tax (FICA taxes, FUTA taxes and income tax withholding) obligations, the special FICA and FUTA tax timing rules for nonqualified deferred compensation, the successor employer rules for FICA taxes, the voluntary correction of employment tax mistakes, and the abatement of late deposit and information reporting penalties. In addition, he has also advised large insurance companies and employers on the information reporting requirements in Sections 6055 and 6056, which were created by the Affordable Care Act, and advised clients on the application of section 6050W (Form 1099-K reporting), including its application to third-party payment networks. Mr. Chittenden has also helped clients develop innovative fringe benefit plans, including section 127 education reimbursement plans.

With respect to qualified and nonqualified retirement plans, Mr. Chittenden has advised clients on a variety of issues under the Code and ERISA, including defined benefit plan freezes and terminations. He has also successfully responded to issues raised by the IRS in an audit of a profit sharing plan and developed and implemented successful operational and plan document corrections through the Employee Plans Compliance Resolution System. Mr. Chittenden has experience in drafting and amending a wide variety of benefit plans, including defined benefit and defined contribution plans, change-in-control plans, executive retention plans adopted as part of corporate acquisitions. In addition, he has advised clients on compliance with or avoidance of the requirements of section 409A.

Mr. Chittenden has also been actively engaged in shaping employee benefits policy, including drafting comment letters to various government agencies relating to retirement policy and health reform implementation and drafting an amicus brief in plan fees litigation. Mr. Chittenden previously served as the Director of Retirement Legislation & Regulation at The ERISA Industry Committee (ERIC), a national trade association that represents the interests of large employers on employee benefits and compensation issues. In his role at ERIC, he engaged relevant Congressional committees and regulatory agencies across a diverse range of retirement-related issues, including cash balance plans, Pension Protection Act (PPA) funding and benefit restriction regulations, proposed PPA hybrid plan regulations, qualified and eligible automatic contribution arrangements, fee disclosure litigation, legislation, and regulation, and Congressional efforts to impose new limitations on nonqualified deferred compensation.

Mr. Chittenden came to Miller & Chevalier from Covington & Burling LLP, where he was an associate in the Employee Benefits and Executive Compensation group.

Overview
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Relationships
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Partner at Winston & Strawn LLP

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Partner at Covington & Burling LLP

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Partner at Covington & Burling LLP

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Special Counsel at Covington & Burling LLP

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Former Special Counsel at Covington & Burling LLP

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Partner at Covington & Burling LLP

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Partner at Covington & Burling LLP

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Partner at Covington & Burling LLP

Relationship likelihood: Strong

Partner at Covington & Burling LLP

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Partner at Covington & Burling LLP

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S. Michael Chittenden
Counsel at Miller & Chevalier Chartered
Career History
Counsel
Tenure Unconfirmed

Miller & Chevalier provides legal services. Its services include tax, government contracts, government affairs, employee benefits, litigation, white-collar crime and international trade. The company was founded in 1920 and is headquartered in Washington, DC.

Associate
Tenure Unconfirmed

Covington & Burling LLP provides legal consulting services. They represent clients in litigation, white collar defense, transactional, governmental affairs, international, life sciences and other matters. The firm offers legal services related to intellectual property, international trade, mergers & acquisitions and tax practices. The company was founded by J. Harry Covington and Edward B. Burling on January 1, 1919 and is headquartered in Washington, DC.

Transactions
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SandRidge Energy, Inc. purchases Dynamic Offshore Resources, Inc.

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Salix Pharmaceuticals Ltd. purchases Oceana Therapeutics, Inc.

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Cameron International Corp. purchases Letourneau Technologies, Inc. /Drilling & Offshore Bus (2) from Joy Global, Inc.

Other Affiliations

S. Michael Chittenden is affiliated with Miller & Chevalier Chartered, Covington & Burling LLP

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