[EL] Federal SSF question
Eric Lycan
Eric.Lycan at Steptoe-Johnson.com
Fri Dec 28 06:28:52 PST 2012
This may not be helpful, as I can't answer your question definitively either, but if the firm is large enough to merit an SSF it should at least consider a partnership contribution plan along the lines of AO 1982-13 or its two related AOs. Less compliance in the long run, and more effective, at least IMHO.
D. Eric Lycan
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From: law-election-bounces at department-lists.uci.edu [mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of David Mason
Sent: Friday, December 28, 2012 8:45 AM
To: Adam Bonin
Cc: law-election at uci.edu
Subject: Re: [EL] Federal SSF question
In the corporate context all lawyers are part of the restricted class. The likely reason you are unable to find AOs on the law firm context is that most states still prohibit law firms from incorporating (as traditional corporations, anyway) and partnerships are not permitted to sponsor SSFs. Most law firm PACs are, consequently, technically non-connected. There are several AOs on how law firms in this situation must be reimbursed by the PAC for administrative expenses, such as the cost of payroll deduction programs.
One result of law firms operating non-connected PACs is that as a legal matter, anyone may be solicited, including. for instance, non-attorneys in clerical positions. In practice I don't think this occurs much, but there is no legal barrier.
The FEC has just published a notice of proposed rulemaking considering treating certain typrs of LLPs as corporations for election law purposes: http://www.fec.gov/agenda/2012/mtgdoc_1280.pdf
Dave Mason
On Thu, Dec 27, 2012 at 6:10 PM, Adam Bonin <adam at boninlaw.com<mailto:adam at boninlaw.com>> wrote:
Does the inclusion of "individuals following the recognized professions, such as lawyers and engineers" as executive/administrative personnel (11 CFR 114.1(c)(1)(ii))mean that when a law firm is itself operating a SSF, all of its attorneys are considered executive/admin personnel and subject to full, year-round solicitations regardless of whether they may be lowly associates with no "policymaking, managerial, professional, or supervisory responsibilities"? Or does the "recognized professions" definition only cover such professionals when they are in-house at other types of corporations? I can't find any AOs on point.
Adam C. Bonin
The Law Office of Adam C. Bonin
1900 Market Street, 4th Floor
Philadelphia, PA 19103
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http://www.boninlaw.com<http://www.boninlaw.com/>
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