Human Resources Manager

James McNichols

**** ***** *****

Manchester, MO 63021

314-***-**** (O); 314-***-**** (C)

******@*******.***

Qualifications Summary

Experienced Benefits Tax Counsel and Human Resources Administrator. Highly

regarded for solving tax issues with qualified retirement plans, non-

qualified plans, health and welfare, fringe benefit plans, executive

compensation, and cafeteria plans. Reviewed plan documents and prepared

government filings. Provided counsel on plan administration and compliance

issues such as distributions, corrections, determination letters, plan

assets, audits, and mergers. Strong research and writing skills.

Experience and Selected Accomplishments

Monsanto Company, St. Louis, MO

Tax Counsel, Employee Benefits 1997-2010

Responsible for tax compliance, design, correction, and reporting for

qualified and non-qualified plans, fringe benefits, cafeteria plans,

executive compensation, equity plans, plan mergers and income and

employment tax.

. Obtained IRS determination letters for defined benefit and defined

contribution plans with more than $4 billion in assets and 40,000

participants.

. Obtained IRS compliance letters on plan corrections to three tax-

qualified retirement plans that saved $2 million in tax audit

penalties.

. Corrected operational errors in payments from non-qualified deferred

compensation plans which saved $500,000 in penalty taxes.

. Recommended and implemented a "dividend pass-through" election for

Employee Stock Ownership Plan which resulted in $4 million in

additional tax deductions.

. Established tax-qualified Puerto Rican retirement plan, which combined

two plans into one, saving actuarial and reporting costs.

. Amended 13 non-qualified deferred compensation plans to comply with

Code Section 409A avoiding income taxes, penalty taxes, and interest

penalties for executives.

. Successfully defended deductibility of change of control payments on

IRS audit.

Human Resources Director 1996-1997

Human Resources Generalist for three corporate staff groups. Responsible

for staffing, employee relations, EEO/AAP, compensation, and human

resource policy.

. Implemented corporate staff restructuring that improved effectiveness.

. Resolved sexual harassment complaint without litigation.

Corporate EEO/AAP Compliance Officer 1995-1996

Responsible for leading Affirmative Action planning, EEO and government

reporting functions.

. Established new corporate Affirmative Action planning system for new

organization.

Manager Human Resources, Finance, Law, and Planning 1990-1994

Human Resource Generalist for five corporate staff groups. Responsible

for staffing, employee relations, compensation, organizational reviews,

and AAP/EEO.

. Managed corporate reductions in staff and terminations for cause

without EEOC charges or litigation.

Con Agra Inc., Frozen Foods Division, St. Louis, MO and Omaha, NE 1988-

1990

Director Labor Relations, Benefits, and Safety

Responsible for labor relations, benefits, and safety for multi-plant

division of Con Agra and staff of six.

. Resolved grievances at final step before arbitration as spokesman

before national panel with Teamsters and United Food and Commercial

Workers Union covering 7,000 employees. Trustee for Teamsters - UFCW

Retirement and Health Plans for 9,000 participants.

. Chief spokesman in labor contract negotiations with no increase in

labor cost.

Education

LLM, Masters of Tax, Washington University School of Law, St. Louis, MO.

J.D., Law, St. Louis University School of Law, St. Louis, MO. Graduated

with Honors.

M.B.A., University of Michigan Graduate School of Business Administration,

Ann Arbor, MI.

B.A., Economics, University of Notre Dame, Notre Dame, IN. Graduated with

Honors.

Professional Memberships

. Missouri Bar Association

. Employee Benefits Association of St. Louis

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