E. Philip Bush

E. Philip Bush




Philip Bush has been helping businesses understand and comply with the complex laws governing employee benefit plans and executive incentive programs for over 25 years. He has extensive experience in dealing with the IRS and the Department of Labor and resolving plan compliance issues. An adjunct faculty member of the SMU Dedman School of Law and a fellow of the American College of Employee Benefits Counsel, Philip is a frequent speaker at employee benefit and executive compensation programs sponsored by the ABA and other professional organizations.

Philip has extensive experience advising business owners, executives and high net-worth individuals in estate planning as well as trust and estate administration matters. Philip frequently advises tax-exempt organizations regarding their formation and ongoing compliance matters.

Representative Experience

  • Representation of closely held and public companies in resolving issues arising from Internal Revenue Service audits and U.S. Dept. of Labor investigations of employee benefit plans.
  • Representation of public, closely held, non-profit and governmental employers in design and implementation of employee benefit, equity incentive and executive compensation plans.
  • Representation of individuals and estates on gift and estate tax controversies
  • Advice regarding formation and operational compliance of employee stock ownership plan (“ESOP”) and negotiation of exempt loan for purchase of employer stock.
  • Advice to a variety of employers regarding HIPAA privacy, non-discrimination and other health compliance matters.
  • Representation of plan investment fiduciaries on ERISA and tax issues related to plan investments.
  • Representation of tax-exempt organizations in examinations by the Internal Revenue Service.
  • Advice to a variety of employers on controlled group issues and benefit matters arising from acquisitions and dispositions.
  • Negotiation of trust agreements, consulting and administrative services agreements and health insurance contracts on behalf of employers.
  • Representation of family members in disputes arising in estate administration and probate.
  • Advice to and representation of tax-exempt organization personnel on a variety of compliance requirements, such as lobbying limitations and prohibitions against private investment.
  • Representation of employers and individual participants in alleged "listed transactions" in examinations by the Internal Revenue Service.

Professional History

  • Partner, Locke Lord LLP
  • Adjunct Professor, Southern Methodist University School of Law, "Taxation of Deferred Compensation" (Spring)

Professional Affiliations and Recognitions

  • Recognized, Chambers USA - Employee Benefits & Executive Compensation (Dallas) (2020)
  • Named, Best Lawyers in Dallas by D Magazine (2008-2009, 2018-2019)
  • Listed, Who's Who in America
  • Named, The Best Lawyers in America®, Employee Benefits (ERISA) Law
  • Listed, Texas Super Lawyers in Texas Monthly magazine since 2003
  • Fellow, American College of Employee Benefits Counsel
  • Past Chair, American Bar Association, Employee Benefits Committee, Health Law Section
  • Delegate, American Bar Association, Joint Committee on Employee Benefits
  • Past Chair, IRS Mid-States Key District EP/EO Council
  • Past Chair, Personal Service Organizations Committee, Tax Section, American Bar Association
  • Past President, SouthWest Benefits Association
  • Past Vice-Chair, State Bar of Texas, Employee Benefits Committee, Tax Section

Community Leadership

  • Board of Trustees, Southwestern University (1977 - 1979)
  • Board of Directors, Methodist Hospitals of Dallas Foundation (1998 - 2007)

Board Certifications

Taxation, Texas Board of Legal Specialization