<p>Blake MacKay concentrates his practice on ERISA, qualified plans and executive compensation. Mr. MacKay’s practice involves advising clients on matters related to qualified retirement plans (including pension, cash balance, profit-sharing, 401(k) and ESOPs), 403(b) plans, 457(b) plans and other retirement and deferred compensation plans for tax-exempt entities. Mr. MacKay assists clients with the voluntary correction of errors involving qualified retirement plans with the IRS and DOL, as well as with legal audits with the IRS, DOL and PBGC. He also assists clients with employee benefits issues related to corporate mergers and acquisitions. He advises clients with respect to the ERISA and deferred compensation aspects of executive deferred compensation arrangements, employment agreements, change-in-control agreements and severance programs, including compliance with Internal Revenue Code Section 409A. Mr. MacKay is an adjunct professor at Emory Law School in Atlanta, Georgia, where he teaches the ERISA and Deferred Compensation course.