Jay Friedman, a partner since 1993, practices in Fulbright & Jaworski L.L.P.'s San Antonio location.  He has significant experience with the employee benefit aspects of mergers and acquisitions, all aspects of qualified retirement plans, plan mergers and occupational injury plans for non-subscribers to the Texas Workers' Compensation Act.  He also has significant experience in licenses and permits of entities under the Texas Alcoholic Beverage Code.

His work has also included:

• Implementation, operation, compliance and termination of all forms of ERISA and Internal Revenue Code regulatory, pension, and welfare programs
• All forms of executive compensation including 409A compliance
• Handling participant disputes

Executive Compensation:

Jay works extensively in the area of executive compensation, including phantom stock plans, stock option plans, supplemental executive retirement plans and rabbi trusts. He is involved in assisting clients in complying with Internal Revenue Code Section 409A as it affects deferred compensation arrangements.

ERISA Litigation:

Jay is co-head of the firm's ERISA Litigation Practice Group. This practice group handles all types of ERISA litigation, including IRS audits, DOL investigations, claims for benefits and claims for breach of fiduciary duty by plan sponsors, plan administrative committees and plan trustees. He has extensive experience in the application of ERISA to both pension and welfare arrangements and has experience in litigating contended claims under ERISA having twice argued successfully before the Fifth Circuit Court of Appeals.

• American Bar Association
• State Bar of Texas
• San Antonio Bar Association
• Gulf States Region IRS Employee Plans/Exempt Organizations Council
• Southwest Benefits Association, former Board of Directors
• Texas Society of CPAs (TSCPA)

• The Best Lawyers in America for employee benefits (2005, 2006, and 2009)
• "Texas Super Lawyer," in employee benefits law, Texas Monthly magazine (2003, 2004, 2007, and 2008) 
• Martindale-Hubbell Rating - AV

• "Current Issues In Qualified Contribution Plans", Tulane Tax Institute September 25, 2008
• "Recent IRS Developments Affecting 403(b) Programs for School Districts", 8th Annual Equity Center School Finance & Legislative Conference January 27, 2008
• "Keeping Those Key Employees With Incentive Compensation," Representing Small Business March 22, 2007
• "Lawyer As Employer," Employee Benefits Issues for the Small Law Firm, TADC Spring Meeting, 2007
• "Sea Change in Taxation of Nonqualified Deferree Compensation," Section 409A, ALTA Tax Conference April 8, 2005
• "COBRA Notice and Disclosure," New Regulations and Electronic Record Keeping Requirements, Fulbright & Jaworski L.L.P. and Catto & Catto L.L.P., October 26, 2004
• "Consumer Directed Health Savings Accounts and Health Reimbursement Arrangements," Fulbright & Jaworski L.L.P. and Catto & Catto L.L.P., April 14, 2004
• Fundamental Requirements for ERISA Welfare Benefit Plans and Recent Developments, November 20, 2003
• "Fiduciary Responsibility in the Post Enron/Sarbanes-Oxley World," Texas Compensation & Benefits Conference, September 22, 2003; and The San Antonio Chapter International Society of Certified Employee Benefit Specialists, August 21, 2003
• "Employee Benefits Issues in Reductions in Force and Downsizing," Austin Software Council Human Resources Peer Group, November 15, 2001

1983 - J.D., South Texas College of Law
1980 - B.B.A., honors, The University of Texas

Jay holds a certified public accountant's license from Texas.  He was admitted in 1984 to practice in Texas.

Outside of career responsibilities, Jay enjoys sailing, saltwater fishing and spending time on the southern pacific coast of Costa Rica.

• Alamo Area Executive Council of the Boy Scouts of America, 10+ years
• San Antonio Easter Seals Society, 2008 President, Executive Board
• Any Baby Can of San Antonio, Executive Board