Glenn D. Monserrat, Esq.
Principal Attorney
Glenn Monserrat advises business owners, closely held companies, and the retirement plans that invest in them, at the point where ERISA, federal tax, and business law meet. His practice covers ERISA and 401(k) plan compliance, federal taxation, IRS and Department of Labor audits, business law, mergers and acquisitions, and companies funded through Rollovers as Business Start-Ups (ROBS). Much of his work involves matters that touch several of these at once.
For more than 17 years, Glenn has concentrated on one of the most technically demanding corners of that intersection: companies capitalized with retirement funds through a qualified plan, the ROBS structure. He has handled more than 4,500 of these matters for clients in nearly every state and across virtually every industry. The work has covered entity formation, 401(k) plan design and documentation, ongoing compliance, IRS and Department of Labor audits, voluntary correction filings, plan divestitures, and the sale of plan-owned businesses in both stock and asset transactions.
Practice Areas
ERISA & Employee Benefits. Qualified retirement plan design and documentation, fiduciary and prohibited transaction questions, and voluntary correction of plan errors.
401(k) Plan Compliance. Ongoing compliance for 401(k) plans, including plan document updates, operational reviews, and annual reporting, so that problems are found and fixed before an agency finds them.
ROBS-Funded Organizations. Counsel to companies funded through ROBS across the full life of the business: formation and plan setup, ongoing compliance, audits and corrections, and exit through a stock sale, asset sale, or plan divestiture.
Federal Tax. Tax planning for businesses and their owners, entity selection and structuring, and the tax treatment of transactions, informed by an LLM in Taxation and admission to practice before the U.S. Tax Court.
IRS Audits. Representation of businesses and individuals in IRS examinations, from the initial notice through resolution, including employee benefit plan audits.
Department of Labor Audits. Representation of plan sponsors and fiduciaries in Department of Labor investigations of retirement plans, including responding to document requests and resolving findings.
Business Law. Entity formation, ownership structure, governance, and ongoing counsel for closely held companies and their owners.
Mergers & Acquisitions. Representation of buyers and sellers in stock and asset sales, including transactions involving plan-owned companies, where ERISA and tax rules often decide how a deal must be structured.
Education
• University of Washington School of Law: Master of Laws, Taxation (LLM)
• Seattle University School of Law: Juris Doctor (JD)
• Indiana University–Bloomington, Jacobs School of Music: Post-Graduate Performer Diploma (PD)
• University of Arizona: Master of Music (MM)
• University of New Mexico: Bachelor of Music (BM)
Bar & Court Admissions
• Washington State Bar Association (2007); Supreme Court, State of Washington (2007)
• Arizona State Bar Association (2009); Supreme Court, State of Arizona (2009)
• U.S. District Court, Western District of Washington (2009)
• U.S. Tax Court (2009)
Sandra Monserrat
Office Manager
Sandra Monserrat manages the day-to-day operations of Monserrat Law Firm and is often the first person clients speak with. She keeps matters moving, from new client intake and scheduling to document collection and deadline tracking, so that clients always know where things stand.
Sandra came to the firm after 22 years in the cosmetics industry having served as an Account Executive for the fashion houses Chanel and Dior. That career was built on a standard of client service that she brings to every person who contacts the firm. Since joining, she has earned a reputation as a knowledgeable, friendly, and dedicated advocate for the firm’s clients.
Because so much of the firm’s practice involves 401(k) plans and ROBS-funded companies, Sandra has also trained in the fundamentals of retirement plan administration. She holds a certificate from the American Society of Pension Professionals & Actuaries (ASPPA). That training helps her understand what clients need, gather the right plan records, and coordinate with plan administrators, recordkeepers, and other service providers. Outside the office, Sandra enjoys spending time with her husband Glenn, taking Pilates classes, making jewelry, and traveling.