"Deb's practice has focused on ESOPs and ESOP transactions for almost 10 years. She works directly with clients, services providers and experts in all phases of implementing and administering ESOPs and structuring and completing ESOP transactions."


Executive Compensation

Retaining seasoned managers and attracting new executives from the top of the talent pool has become a challenge for both public and private employers. Well-crafted executive compensation programs have become a critical component of the process. Executive compensation includes stock arrangements, nonqualified deferred compensation, "rabbi" trusts, supplemental executive retirement plans (SERPs), change in control/severance arrangements and plans for tax-exempt employers and governmental agencies (Code section 457 plans).

We work with employers to maximize the effectiveness of their executive compensation by:

  • Addressing the complex new requirements of Section 409A.
  • Evaluating different forms of executive benefits; a nonqualified plan may not always the best solution.
  • Structuring plans for Top Hat and non Top Hat employees.
  • Addressing and avoiding Section 280G "golden parachute" penalties.
  • Addressing reasonable compensation concerns for corporate governance and deductibility.