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Randolph R. Smith, Jr. - Partner

Randy concentrates in the areas of Employee Stock Ownership Plans (ESOPs), general corporate, ERISA, tax, finance, mergers and acquisitions and international matters.

With respect to ESOPs, Randy represents companies, ESOP trustees, selling shareholders and lenders in multi-million dollar leveraged ESOP buyouts. Additionally, he has extensive experience with C corporation and S corporation ESOPs and related corporate restructurings and financings.

Having previously worked in Buenos Aires, Argentina, for the business law firm Muñoz de Toro & Muñoz de Toro and in the international practice of one of the world’s largest law firms, Randy is very experienced with international transactions, and in particular handling matters in Spanish and Portuguese.

Education:
University of South Carolina, Masters of International Business (MIBS), 1999
Instituto Tecnológico y de Estudios Superiores de Monterrey, Mexico, 1999
Georgia State University College of Law, J.D., 1997
Washington & Lee University, B.A., English and Spanish, 1993



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Quentin Lynch - Partner

Que is a transactional business attorney with significant experience counseling business clients in legal matters involving business sales and acquisitions, closely held company transactions, corporate financing transactions, and commercial transactions. Que focuses his practice particularly in the areas of private company M&A, ESOP formations, business entity structuring and commercial contract negotiations.

Que holds a Juris Doctorate from the Mercer University, Walter F. George School of Law and a Baccalaureate Degree in Finance with distinction from Morehouse College

Honors & Awards:

• George W. Woodruff Scholar, Mercer University Law School
• Moot Court Board Member, Mercer University Law School
• Cali Award in Corporate Drafting and Corporate Issues Seminar, Mercer University Law School
• The State Bar of Georgia Young Lawyers Division Leadership Academy, 2009



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Harvey A. Kurtz - Partner

Harvey A. Kurtz is a partner in the Employee Benefits and Executive Compensation Practice at SmithLynch, LLC.  Mr. Kurtz has extensive knowledge and experience with the laws and regulations affecting Employee Stock Ownership Plans and their compliance with regulatory requirements of the Internal Revenue Service and the fiduciary requirements of the U. S. Department of Labor. This is currently the primary focus of his legal work.

In over 40 years of legal practice in employee benefits and executive compensation, Mr. Kurtz has represented public and closely held businesses, not-for-profit organizations, and churches with respect to all aspects of employee benefits and executive compensation legal matters, including adoption and maintenance of tax qualified 401(k), profit sharing, 403(b), defined benefit pension, and other retirement plans, including design, Internal Revenue Service qualification, ERISA audits by the Department of Labor, routine administration, QDROs, and remediation of problems; employee benefits and executive compensation matters in mergers and acquisitions, due diligence, issue identification, and planning regarding integration and consolidation of plans post-transaction; health and welfare benefit plans, generally, including HIPAA, COBRA, self-funding, VEBAs, consumer driven health care, insurance, and flexible spending; retiree medical plans and related issues; fiduciary and prohibited transaction issues; outsourcing of benefits services; reductions in force; adoption of prototype and volume submitter plans; health care reform; and general ERISA counseling.

Mr. Kurtz also has handled employment contracts; severance arrangements; nonqualified deferred compensation plans; stock option and employee stock purchase plans; consulting arrangements; and related golden parachute, noncompetition, and $1 million cap on deductible compensation issues.  In addition, he has represented executives in employment and severance negotiations.

He also has represented non U.S. companies in benefits-related matters involving acquisition of U.S. enterprises, and U.S. companies in benefits-related matters concerning acquisitions outside the U.S.  He has worked with U.S. employers regarding benefit issues of third-party nationals and expatriates.

Mr. Kurtz has received a Martindale-Hubbell AV Preeminent Rating and was selected by his peers for inclusion in The Best Lawyers in America in the field of employee benefits law.

In 2010, Mr. Kurtz was the recipient of the Belle Case LaFollette Outstanding Professional Award of the Wisconsin Bar Foundation, which recognizes attorneys for continuing work and sustained effort to advance the system of justice and the tradition and ideals of the legal system.  He is a member of the board and past president of Centro Legal por los Derechos Humanos, Inc., a public interest law firm serving low income clients; past president of Wisconsin Retirement Plan Professionals, Ltd.; and past chair of the Employee Benefits Section of the Milwaukee Bar Association.



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Karen Reschly - Partner

Karen’s practice involves transactional tax, general corporate, mergers and acquisitions, international transactions and private equity. As a member of the firm’s ESOP transaction team, Karen employs her expertise to create tax-efficient reorganization and transaction structures which optimize post-closing company cash flow efficiency.

Karen also has over ten years of experience in the world of timberland investment. She has expertise in developing tax-efficient structured international investment funds and accounts and substantial experience representing domestic and foreign-based investment managers. In this regard, her clients have included TIMO’s, governmental, tax-exempt and foreign institutional investors, family offices and alternative investment managers.

Additionally, Karen has overseen the execution of dozens of transactions for the formation, acquisition, capitalization, disposition and liquidation of structured timberland investments in Central and South America, Central Europe and the Baltics, South Africa, and the U.S.

Education:
University of Florida, B.A., with honors, 2000
Florida State University, J.D. with honors, 2005
University of Florida, LL.M. (Tax), Graduate Tax Scholar, 2006

Publications:
Co-Author, The Definitive Guide to Investing in Timberland, PEI Media, 2010


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Benjamin D. Ellis - Senior Attorney

Ben practices in the areas of ESOP formations and employee benefits, with particular focus in non-qualified benefit plan design and implementation. Ben also has substantial experience in the general representation of corporate clients, as well as in the practice areas of contracts law, banking and finance, real estate transactions, general employment law, and trusts, estates and probate law. 

Ben graduated from the Georgia State University School of Law (J.D. 1997), where he was a member of the Law Review, and from the University of Virginia (B.A. 1991), where he majored in Philosophy.


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