McGinnis, Lochridge & Kilgore, L.L.P. is a law firm with offices in Austin and Houston. From its two Texas locations, more than 60 attorneys provide business, government and litigation counsel to a national clientele. The firm maintains practices in Litigation; Legislative and Government Relations; Oil and Gas; Environmental and Water; Employment Law and Employee Benefits; Corporate and Business Transactions; Technology; Electric Energy; Telecommunication; Health Care; Real Estate; Tax, Estate Planning and Probate; Financial Services; and Education and Public Law.
Seyfarth Shaw (“Seyfarth”) has over 750 lawyers practicing in Atlanta, Boston, Chicago, Houston, Los Angeles, New York, Sacramento, San Francisco, Washington, D.C., and London. As a full-service law firm, Seyfarth provides a broad range of legal services, including Labor & Employment, Employee Benefits & Executive Compensation, Corporate & Finance, Tax, Real Estate, Intellectual Property, and Litigation.
Our clients range from Fortune 100 to midsize companies, and include publicly traded and privately held businesses. We represent clients in all industries and in all geographies and we are diligent in providing the same level of commitment to each client.
One of the attributes that distinguishes Seyfarth from other national law firms is the degree to which we function as an integrated national organization, with day-to-day interaction and joint representation among lawyers in all ten of the firm’s offices. This high degree of integration results from the manner in which our firm has expanded. Rather than creating multiple offices by acquisition and regarding them as distinct branches, nine of our ten offices were opened by existing Seyfarth attorneys from an established office in response to the needs of our national clients. Today, Seyfarth provides representation to our clients in every state of the country.
Christine Miller has been licensed to practice law since 1983. Ms Miller began her legal career with McGinnis, Lochridge & Kilgore, L.L.P. in 1983 and was admitted as a partner in 1989.
Ms. Miller advises clients on a wide range of employee benefit and employment law matters, including compliance with ERISA and Internal Revenue Code requirements relating to employee pension and welfare benefit plans, tax qualified retirement plans, nonqualified deferred compensation arrangements, Section 409A compliance, Section 403(b) and 457 plans, severance plans, fully insured and self-funded group health plans, workplace injury benefit plans, cafeteria plans, COBRA, HIPAA, federal and state employment tax laws, worker classification issues, federal and state non-discrimination laws, the Fair Labor Standards Act, and the Family and Medical Leave Act. In addition, Ms. Miller represents clients in agency proceedings, including Internal Revenue Service (IRS) and Department of Labor (DOL) audits, applications for private letter rulings, IRS and DOL correction procedures, and EEOC investigations.
Education and Professional Background
• The University of Texas School of Law, J.D. 1983 (with honors)
• Wellesley College, B.A. 1972, Wellesley Scholar
• Boston University, M.Ed. 1978
• Admitted to Practice: Texas
• Other Language: Spanish
Mr. Downing is an associate in the Employee Benefits & Executive Compensation Department of Seyfarth Shaw LLP. employers on a broad range of employee benefit matters. Mr. Downing has experience counseling clients on qualified and nonqualified retirement and welfare plan matters regarding plan design and administration, fiduciary responsibility, claims procedures, disclosure requirements, and general ERISA compliance.
He has assisted clients in drafting benefit plans and amendments including defined contribution plans, defined benefit plans, executive employment agreements, equity incentive plans, directors compensation plans, and health and welfare plans. He has also reviewed administrative service agreements with third-party providers to determine whether such agreements adequately represent the client’s best interests.
He has conducted compliance audits on behalf of clients in order to proactively assess any potential liabilities, and he has experience representing clients before the IRS and U.S. Department of Labor. Such experience includes working with these agencies to correct: (1) tax qualification errors, (2) Code Section 409A errors, (3) the improper withholding and remittance of FICA taxes on non-qualified deferred compensation, and (4) breaches of fiduciary duty.