Clients value Jason Luter’s direct approach and matter-of-fact counsel on all aspects of employee benefits, executive compensation and transactional matters. Fortune 500 and privately held companies, private equity groups, middle-market and emerging growth and venture capital companies all turn to Jason for trusted counsel on employee benefit plan design, deferred compensation plans, cash- and equity-based incentive plans, and severance arrangements. He also advises on tax qualification, error correction, fiduciary responsibility, employee stock ownership plans (ESOPs), and employee benefits and executive compensation aspects of corporate transactions, in addition to litigation involving the Employee Retirement Income Security Act of 1974 (ERISA). Jason guides clients in ESOP transactions, including seller-financed and leveraged and nonleveraged buyouts as part of ownership succession transactions.

Executive Compensation

Jason's extensive work on executive compensation matters has involved complex issues related to nonqualified deferred compensation plans, Internal Revenue Code sections 409A (deferred compensation) and 280G (change in control or “golden parachute” arrangements), stock option plans, and equity and phantom equity plans.

Employee Stock Ownership Plans (ESOPs)

Jason advises clients on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies, and also represents independent fiduciaries in their role as purchaser in an ESOP transaction. His practice includes leveraged and nonleveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs involving private equity. Jason also advises employers on the implementation of executive compensation arrangements that complement the ESOP structure and the culture inherent in an ESOP-owned company.

Fiduciary and Plan Counsel

Jason counsels and provides training for his clients regarding fiduciary governance and responsibility under ERISA and other federal and state laws affecting compensation, retirement and health benefit plans, including cafeteria plans, “wrap plans,” ESOPs, and 401(k), 403(b), 457(b) and 457(f) plans.

Faculty Positions

  • Southern Methodist University Dedman School of Law —Courses on ERISA, ESOPs, employee benefits and executive compensation, and taxation of deferred compensation, 2013−17

Personal Interests

Jason is an avid world traveler and enjoys exploring foreign countries and learning about their cultures.


Bar Admissions


Court Admissions

U.S. District Court for the Eastern District of Texas
U.S. District Court for the Southern District of Texas


Georgetown University Law Center
LL.M. in Taxation, with Distinction, Certificate in Employee Benefits Law (2009)

Southern Methodist University Dedman School of Law
J.D. (2007)

Southern Methodist University
B.B.A. magna cum laude (2004)

Insights & Events

Leadership & Community

Professional Associations

  • Dallas Bar Association, 2007−Present
  • Dallas Bar Association — Employee Benefits Section, Chair, 2021; Vice Chair, 2020


  • Chambers USA — Texas: Dallas, Fort Worth & Surrounds, Employee Benefits & Executive Compensation, “Up and Coming” Lawyer, 2021-22
  • Best Lawyers® — Tax Law, 2022-23
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