Dwayne O. Littauer

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Email: dl@kullmanlaw.com

Overview

“Email can be an effective way to counsel clients in many situations. However, the give and take of a verbal conversation in which I ask the right questions and listen closely to clients’ answers can often be a more valuable and efficient way to understand all the nuances that, when pieced together, create the full picture of their situation. This allows me to draw on my extensive experience in employee benefits law and my creative, strategic thinking to zero-in and advise clients on how to achieve their goals or solve their often thorny problems.”

Practice Overview

Bringing more than 30 years of seen-it-all experience, Dwayne Littauer counsels employers on the entire spectrum of employee benefit issues, with a focus on helping executive and middle-management professionals establish, implement, maintain, and update employee benefit plans, including health, disability, retirement, and cafeteria plans.

Dwayne navigates clients through both the basics and the complexities of qualified retirement plans, such as 401(k) plans, 403(b) plans, and defined contribution/defined benefit pension plans. He also provides effective and efficient counsel on matters involving withdrawal liability, COBRA, employee stock ownership plans (ESOPs), executive deferred compensation programs, and tax withholding issues and related independent contractor/employee determinations.

Because Dwayne closely monitors and analyzes the ever-evolving regulatory framework governing employee benefits, he can answer client questions quickly and correctly, often without needing to conduct much or even any research. This saves them time and money. He fully understands that clients want answers right away so he makes it a priority to provide same-day responsiveness in addressing their challenges, allowing them to do what they do best: manage their businesses, create good-paying jobs, generate profits, and enhance their communities.

The employee benefits area poses dynamic challenges to business management and HR departments, and Dwayne has gained a reputation for his ability to resolve even the most delicate and controversial benefits issues with employees. He adeptly handles administrative investigations—often finding sometimes simple and other times cutting-edge solutions that are overlooked by large, expensive law firms. He also defends companies in court and before administrative agencies against benefit and fiduciary claims, including those arising under health, disability, life insurance, severance, retirement, and other benefit plans.

In addition, companies in a wide range of industries turn to Dwayne to provide ERISA and benefit advice and representation. His clients operate in such diverse economic sectors as health care, banking, mining, energy, petroleum, chemicals, paper, metal fabrication, furniture, computers, food processing, hospitality, retail and wholesale, construction, transportation, and trucking. They include for-profit, non-profit, and governmental entities.

Because the Internal Revenue Code regulates many employee benefits issues, Dwayne is a Board-Certified Tax Law Specialist, bestowed by the Louisiana Board of Legal Specialization, and understands both the important microscopic details of the code and the big-picture ramifications of how it affects his clients.

EDUCATION

  • New York University School of Law, LL.M., in Taxation, 1984
    • (Graduate Editor of the Tax Law Review)
  • University of Alabama School of Law, J.D., 1983
    • (Associate Editor of the Alabama Law Review)
  • The College of William and Mary, B.A., with honors, 1980
  • Designated as a Board Certified Tax Attorney by the Louisiana Bar Association Specialization Board (Taxation), 1990

Admissions

  • Louisiana, 1984
  • Alabama, 1983
  • Texas, 1986
  • U. S. Tax Court, 1984

Memberships

  • American Bar Association
    • Member, Taxation Section
  • Louisiana State Bar Association
  • New Orleans Bar Association

Personal Information