Victor Chang is an ERISA and tax attorney with more than 15 years of experience counseling employers on complex employee benefits matters and representing tax-exempt organizations on regulatory, transactional, and governance issues.
Victor advises both for-profit and nonprofit/governmental employers on a wide range of benefits and compensation matters, including welfare and retirement plan design, implementing voluntary compliance program corrections, resolving IRS and Department of Labor audits, counseling plan committees on fiduciary matters, managing payroll and employment tax issues, and handling a variety of benefits issues that arise in corporate acquisitions, dispositions, and restructurings. His tax-exempt organizations practice focuses in particular on private charitable foundations. He provides tax and legal advice to a number of the country's largest private family foundations as well as the corporate foundations of several Fortune 500 companies.
Victor is a frequent speaker and a published author on employee benefits and tax-exempt organization topics ranging from qualified retirement plan compliance requirements to corporate charitable giving strategies.
The following represents experience acquired prior to joining Jones Day.
Advised on the successful termination of several qualified retirement plans, including PBGC insured pension plans, sponsored by a closely held business conglomerate.
Negotiated an 80 percent reduction to a Department of Labor civil penalty assessment on behalf of an employer in a case before the DOL's Office of Administrative Law Judge.
Provided legal counsel and obtained IRS private letter rulings in connection with the divisions and mergers of several private foundations and related charities.
Obtained IRS approval for a community development joint venture between a charitable organization sponsored by a multinational corporation and a real estate development firm.
Counseled a major public utilities company on the design of its employee charitable giving program and corporate foundation-sponsored matching gift policy.
Publications Prior to Jones Day
April 6, 2016
Deploying Company Foundations in Battle for Tech Talent, The Tax Executive
- October 6, 2017
Litigation Update, Jones Day 2017 Critical Updates in Executive Compensation and Benefits Symposium
- October 6, 2017
Employee Benefit Counseling Updates, Jones Day 2017 Critical Updates in Executive Compensation and Benefits Symposium
Speaking Engagements Prior to Jones Day
Legal Essentials for Private Foundations, Exponent Philanthropy
Practical Advice for Submitting an Application for Tax-Exempt Status, DC Bar Tax Section
Understanding Form 990 for True Nonprofit Transparency, Knowledge Group Webcast
Fundamentals of Charitable Contribution Deductions, ABA Tax Section
Underutilized Corporate Charitable Giving Techniques, Tax Executives Institute
Estate Planning with Qualified Retirement Plan Assets, DC Bar Tax Section
- Yale University (J.D. 2003; Senior Editor, Yale Law Journal; Student Director, Nonprofit Organizations Clinic); Harvard University (A.B. magna cum laude 2000; Phi Beta Kappa; Detur Prize)
- District of Columbia and New Jersey
Washington DC Super Lawyers "Rising Star" (2018)