Joshua M. Osborne practices in the firm's Employee Benefits and Executive Compensation Practice Group. His practice includes experience in the design, implementation, and administration of tax-qualified retirement plans (including defined benefit pension plans, profit sharing plans,401(k) plans, and ESOPs), nonqualified deferred compensation plans for financial institutions, regular business organizations, professional corporations, and governmental and non-profit organizations . His practice also extends to the design, implementation and administration of group health plans (both fully insured and self insured) as well as cafeteria plans,flexible spending accounts, health savings accounts and other welfare benefit plans.

Josh assists plan sponsors and fiduciaries with regulatory compliance under ERISA, COBRA and HIPAA. In addition, he acts as counsel to plan sponsors and fiduciaries with respect to ERISA controversies before theDepartment of Labor and the Internal Revenue Service.

• Arkansas, 2006