Nicolas Deguines

Education

J.D., 2020
University of California
College of the Law, San Francisco
(formerly UC Hastings)
B.A., 2016
Political Science
University of Portland

Professional Career

2020 – Present
Associate, Trucker Huss
San Francisco, California

Professional Licenses
and Affiliations

Member, The State Bar of California
Member, The State Bar of Oregon
Member, The Western Pension & Benefits Council

Nicolas D. Deguines focuses his practice on representing employers in Employee Retirement Income Security Act of 1974 (ERISA), employee benefits, and executive compensation matters. He concentrates in the area of retirement plans and advises clients on issues regarding 401(k) plans, cash balance plans, money purchase plans, and defined benefit plans. He also regularly works with multiemployer plans, 403(b) plans, 457(b) plans, and nonqualified deferred compensation plans.

Nicolas regularly advises clients in the following areas:

Drafting plan documents, plan amendments, SPDS, SMMs, and other participant notices;
Drafting resolutions and plan amendments for plan mergers, terminations, spinoffs, and freezes;
Preparing applications under IRS and DOL correction programs, including the EPCRS, VCP, and DFVCP;
Reviewing and negotiating service provider agreements and investment management agreements;
Preparing plan committee charters, bylaws, and resolutions;
Providing fiduciary training to plan committees or to others who serve as the fiduciary of ERISA plans;
Conducting M&A due diligence;
Resolving compliance issues raised in connection with investigations or audits by the DOL or IRS;
Preparing submission to the IRS and DOL, including Form 5500, Form 5310, and the Top Hat Plan Statement;
Drafting 457(b) plans, restricted stock purchase plans, restricted stock agreements, and promissory notes;
Counseling clients on law changes, including the CARES Act, SECURE 1.0 and Secure 2.0;
Counseling clients on DOL and IRS guidance, including cybersecurity, ESG and cryptocurrency;
Counseling clients on the controlled group and affiliated service group rules;
Counseling clients on ERISA’s prohibited transaction rules and exemptions; and
Reviewing Qualified Domestic Relations Orders and Power of Attorney documents submitted to plans.

Nicolas was recognized as a “Rising Star” by the Northern California Super Lawyers publication in 2023.

During law school, Nicolas served as the Executive Production Editor for the Hastings Business Law Journal. Nicolas interned at the Employee Benefits Security Administration of the U.S. Department of Labor. Nicolas also served as a law clerk for the Social Enterprise & Economic Empowerment Clinic, where he served as outside council for social enterprises, nonprofit organizations, and small businesses on corporate and transactional matters. Nicolas also completed a summer semester at Bucerius Law School in Hamburg, Germany, in partnership with the World Intellectual Property Organization (WIPO), focusing on international intellectual property transactions.

RECENT AND UPCOMING PRESENTATIONS