Denise Zamore is Associate General Counsel at UnitedHealthcare where her responsibilities include oversight of all aspects of litigation and risk management for commercial and government lines of insurance business throughout the country, with a focus on the Northeast Region (Virginia to Maine). Denise works closely with senior management teams and business units to provide strategic advice on critical and high profile disputes. She collaborates with compliance, operations and regulatory counsel to provide solutions to overcome potential obstacles to achieving business goals; and she selects and manages outside counsel and consultants. Denise is also a member of both the UnitedHealth Group Pro Bono Committee and the UnitedHealthcare Diversity Committee. Prior to joining UnitedHealthcare, Denise worked in private practice as a complex commercial litigator in New York, in Florida where she also completed a two year federal clerkship in the Southern District of Florida, and in Connecticut. Denise is a graduate of Georgetown University, where she obtained her BA in government, and a graduate of Columbia Law School.
Steven J. Friedman advises employers on a variety of aspects of employee benefits law, including:
Adam E. Faber practices in the areas of executive compensation, employment and employee benefits. Mr. Faber has extensive experience in counseling and advising employers and executives concerning executive compensation matters. This includes the negotiation and drafting of employment contracts and severance agreements as well as deferred compensation, stock option, restricted stock and other incentive compensation plans and agreements.
Within the field of employee benefits, Mr. Faber counsels companies and individuals regarding retirement and health and welfare plans in connection with qualification requirements, fiduciary standards and benefit planning alternatives under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code of 1986. Mr. Faber frequently represents clients before the U.S. Department of Labor, the Pension Benefit Guaranty Corporation and the Internal Revenue Service.
Prior to forming his own firm in 2005, Adam Faber practiced for eight years in the Employment and Employee Benefits Group of the New York City law firm, Schulte Roth & Zabel LLP. At Schulte Roth, Mr. Faber was the point person on executive compensation and employee benefits matters for the firm's clients on mergers and acquisitions transactions.
Mr. Faber received his A.B. from Lafayette College, graduating cum laude and with Phi Beta Kappa honors, and his J.D. from Hofstra University School of Law and was a member of the Hofstra Law Review.
Andrew L. Gaines is a partner in the firm’s Employee Benefits and Executive Compensation Group.
Andrew advises employers on all aspects of executive compensation and employee benefit plans and their treatment in corporate transactions and in bankruptcy. He counsels investment fund sponsors on ERISA issues associated with the formation of private investment funds and the structuring of underlying investments. Andrew also frequently counsels large institutional pension investors on fiduciary issues arising in connection with investing in private investment funds. He also represents employers and executives in the negotiation of employment and severance agreements.
Andrew has been recognized as a “leading individual” in Employee Benefits & Executive Compensation by Chambers USA for the past four consecutive years, with Chambers calling him “responsive, pragmatic.” He also has been recognized by The Legal 500 USA and by the PLC Which Lawyer? Yearbook.
Andrew is a frequent writer and lecturer on executive compensation and employee benefits topics.
Employee Benefits & Executive Compensation
J.D., Benjamin N. Cardozo Law School, 1986
B.A., Hobart & William Smith College, 1983
The Legal 500
PLC Which Lawyer? Yearbook
Ms. Simons is a Senior Vice President and the National Compliance Retirement Practice Leader of The Segal Group, working out of the Washington, DC office. She develops and manages the Company’s retirement plan compliance services. Before joining The Segal Group, Ms. Simons was engaged in the private practice of law in Washington, DC, specializing in issues under the Internal Revenue Code and ERISA. She has more than 25 years of experience working with employee benefits and employee benefit plans.
Ms. Simons received her JD, with high honors, from the Duke University School of Law, and her BA from Duke University. She is a member of the District of Columbia Bar. She is active in the Tax Section of the American Bar Association and the DC Bar Section of Taxation, and is a Fellow of the American College of Employee Benefits Counsel.
Arthur Kohn’s practice focuses on compensation and benefits matters, including executive compensation, pension compliance and investment, employment law and related matters.
He repeatedly has been recognized for his work on behalf of clients by the business and legal press, including Best Lawyers, which named him its 2014 New York Employee Benefits (ERISA) Lawyer of the Year.
Arthur joined the firm in 1986 and became a partner in 1995.
HONORS AND DISTINCTIONS:
AREAS OF EXPERIENCE:
Brian D. Robbins is a Partner at Simpson Thacher & Bartlett LLP and the Head of the Firm’s Executive Compensation and Employee Benefits Practice. He has extensive experience in the areas of executive compensation, employee benefits and ERISA and routinely advises the Firm’s corporate clients in connection with compensation and employment matters and has represented numerous high-profile senior executives in connection with the negotiation of employment and termination agreements.
Brian’s practice has included participation in numerous complex mergers and acquisitions, securities, and commercial banking transactions involving issues arising under Title I and Title IV of ERISA and related provisions of the Internal Revenue Code; the structuring and implementation of management equity arrangements, deferred compensation, and other executive compensation, employment and severance programs; advice with respect to tax, accounting and securities law issues related to the implementation of qualified and non-qualified compensation arrangements; and experience with respect to Title I fiduciary, plan assets, and prohibited transaction concerns arising in connection with venture capital investments and corporate transactions.
Brian works closely with the Firm’s numerous private equity and leveraged buyout fund clients in order to assure qualification as “venture capital operating companies” and “real estate operating companies” to avoid ERISA fiduciary and potential prohibited transaction concerns.
Brian has been a speaker at professional and private seminars and conferences relating to executive compensation and employee benefits matters. He has been included in Best Lawyers in America — Employee Benefits section and The New York Area’s Best Lawyers — Employee Benefits Law and has been included in the New York Times Super Lawyers of New York Metropolitan Area, and New York Magazine New York Area Best Lawyers.
Brian is consistently ranked by Chambers USA: America’s Leading Lawyers for Business (2007–2013) as a leading individual in Employee Benefits & Executive Compensation in New York and has been recognized by The Legal 500 United States (2013) as a leading lawyer in the nation for Employee Benefits and Executive Compensation. In recent editions, Brian has been described by clients as a “very smart and very accomplished lawyer” and as a “tirelessly hard worker” who is “one of the cornerstones of the practice.”
Brian received his B.A. from Amherst College in 1985 and his J.D. from the Columbia University School of Law in 1988, where he was a Harlan Fiske Stone Scholar and an editor of the Columbia Journal of Law and Social Problems.
Bruce Cadenhead is the Chief Actuary for Mercer's US Retirement business. In this capacity he chairs Mercer's Actuarial Resource Network, which provides guidance and interpretation to consultants within the firm on professional standards and actuarial issues and policies. He is a frequent speaker at national actuarial meetings.
In his 27 years at Mercer, Bruce has had extensive experience consulting to employers on topics such as retirement plan design, forecasting, financial strategies, the structure and characteristics of pension obligations and multiemployer plans. He is also one of the main architects of Mercer's forecasting and asset liability modeling software. He is an expert on recent changes in pension funding and accounting rules and has assisted numerous clients in projecting the effect of these changes.
Bruce was elected Phi Beta Kappa at Harvard University, where he earned a B.A. in applied mathematics with honors. He is a Fellow of the Society of Actuaries, a Member of the American Academy of Actuaries, a Fellow of the Conference of Consulting Actuaries and an Enrolled Actuary. He is currently a member of the American Academy of Actuaries' Pension Committee.
Colleen Hart is a partner in the New York office of Jones Day in its Employee Benefits and Executive Compensation practice. Ms. Hart provides counsel on a broad array of executive compensation and employee benefit matters. She represents clients in the employee benefits aspects of mergers and acquisitions, financings, public offerings, and other types of transactions. She advises clients on executive compensation, benefits, and securities matters, including Section 409A compliance, compensation-related securities filings, "performance-based compensation" qualification, and "parachute payment" issues. Ms. Hart is responsible for drafting and negotiating various incentive compensation and executive compensation plans and documents, including nonqualified deferred compensation plans, employment agreements, severance plans, stock options and other equity compensation plans, and "rabbi trusts." She also counsels clients on the design and implementation of their qualified retirement plans and welfare benefit plans.
Ms. Hart is a graduate of Columbia University (J.D., Kent Scholar), the University of Rhode Island (M.S. in Labor and Industrial Relations) and the College of the Holy Cross (B.A.). She has also served in the United States Navy.
Elizabeth Pagel Serebransky is a partner in the New York office of Debevoise & Plimpton LLP in the Executive Compensation & Employee Benefits and Securities Groups. Beth's practice focuses on a broad range of executive compensation and employee benefits matters including the tax and benefits issues that arise in mergers and acquisitions and other corporate transactions and the design, negotiation and implementation of employment agreements, equity-based incentive and other compensation programs for public and private companies, financial sponsors, management groups and individual executives. She also advises clients on compensation-related corporate and securities law matters, including corporate governance and SEC registration, reporting and disclosure requirements. She is recommended by The Legal 500 US (2012) in Employee Benefits & Executive Compensation. Beth received her J.D. magna cum laude from the University of California, Hastings College of Law in 1984.
Erin K. Cho is a principal in the Fiduciary Responsibility practice group at Groom Law Group. Ms. Cho advises clients on matters involving ERISA’s fiduciary and conflict of interest rules. She advises asset managers, broker-dealers and investment bankers with respect to the many and varied services and financial products (including complex structured products and derivatives) they offer to U.S. pension plans. She counsels hedge funds and private equity clients on the consequences of accepting
investments by benefit plan investors, as well as plan assets and prohibited transaction concerns arising in connection with venture capital investments and corporate transactions. She counsels plan sponsors on all aspects of ERISA fiduciary compliance, including plan governance, plan expense issues and the selection and monitoring of plan investment options. Ms. Cho also represents clients on exemption requests and regulatory initiatives before the U.S. Department of Labor’s Employee Benefits Security Administration.
Ms. Cho regularly speaks on pension investment matters, including as a co-chair of the Practicing Law Institute’s annual conference, “ERISA: The Evolving World”.
J.D., cum laude, Harvard Law School
B.A., magna cum laude, Yale University, Phi Beta Kappa
BAR & COURT ADMISSIONS
District of Columbia New Jersey
Ira G. Bogner is chair of the firm’s Tax Department and a member of the Employee Benefits, Executive Compensation & ERISA Litigation Group. Ira represents a varied list of clients, including financial service companies, entertainment industry clients, and tax-exempt organizations, and also actively represents individual executives in executive compensation matters.
Areas of Concentration
Ira has provided guidance to clients on a wide variety of matters in the areas of employee benefits and executive compensation, including:
Ira counsels clients with respect to the tax, securities law disclosure, corporate governance, stock exchange and other requirements relevant to executive compensation arrangements. Ira also provides advice regarding equity arrangements, employment agreements, change in control agreements and all other types of executive compensation arrangements, including guidance regarding “409A,” “162m,” “457A,” and “280G.”
Ira frequently is called on to structure and analyze alternative investments for pension trusts and other exempt organizations. He also works with the firm’s corporate and real estate lawyers in structuring and maintaining investment funds that include participation by pension plans. Through his work in the investment fund area Ira has obtained substantial experience in applying the rules provided under the “plan asset” regulations, including the operation of venture capital operating companies and real estate operating companies. He has assisted in the formation of private equity, real estate, infrastructure and hedge funds, including “fund of funds.” Ira also has advised clients on both avoiding ERISA “plan asset” status and operating an investment fund in accordance with ERISA.
Ira has published a number of articles in publications such as The New York Law Journal, The New Jersey Law Journal, The Daily Deal, The Journal of Pension Planning and Compliance, Mergers and Acquisitions (The Monthly Tax Journal), The Journal of Taxation and Regulation of Financial Institutions, The Metropolitan Corporate Counsel, European Private Equity & Venture Capital Associations, The LPA Anatomised and Private Equity International and has been named to the Board of Advisors of the Journal of Taxation and Regulation of Financial Institutions. He also has lectured on topics such as the classification of workers, drafting employment agreements, equity alternatives for senior executives, investing IRA assets, the plan asset regulations, shareholder approval of equity plans, Code Section 409A, and key provisions for ERISA investors investing in a private equity fund.
Ira has been recognized and ranked by various directories. US Legal 500 has carried the following comments: “Ira Bogner is ‘available, responsive and knowledgeable;” “Ira Bogner ‘provides a level of comfort with respect to business issues that is rare in the world of ERISA;” “Ira Bogner is the ‘go-to guy for fund sponsors needing help with ERISA.’"
New York City Bar Association:
Employee Benefits and Executive Compensation Committee
ERISA Fiduciary Duties and Plan Investments Subcommittee
Awards & Recognition
Chambers USA: New York: Employee Benefits & Executive Compensation 2014-2015
The Legal 500 United States: Labor & Employment - Executive Compensation 2009, 2013-2015
The Legal 500 United States: Tax - Domestic Tax - East Coast 2014-2015
The Legal 500 United States: Tax - Employee Benefits 2008-2011
The Legal 500 United States: Investment Fund Formation - Private Equity Funds 2008-2009
The Legal 500 United States: Investment Fund Formation - Alternative/Hedge Funds 2009
The Legal 500 United States: Investment Fund Formation & Management 2008-2009
The Legal 500 United States: Corporate and Finance Edition 2007
Best Lawyers in America 2012-2016
Top 100 New York Super Lawyers 2010
New York Super Lawyers 2007-2015
Fellow, American Bar Foundation
Employee Benefits, Executive Compensation & ERISA Litigation
Private Investment Funds
Private Equity Real Estate
Fordham University School of Law, J.D., 1990
Brandeis University, B.A., 1987
Admissions & Qualifications
District of Columbia
Jeanie Cogill practices in the executive compensation, pension plan investments, and employee benefits areas of law. She advises public and private companies on all aspects of executive compensation arrangements, including equity incentive programs, golden parachute arrangements, performance incentive arrangements, severance programs, and nonqualified deferred compensation plans.
Jeanie also regularly advises public and private companies and private equity clients in connection with executive compensation and employee benefits issues arising in the context of mergers, acquisitions, spin-offs, restructurings, and similar corporate transactions. She advises banks, broker-dealers, and other financial services clients on the fiduciary responsibility provisions of ERISA, including considerations associated with the structuring, developing, and offering of financial products and services to ERISA plans. In addition, she represents investment managers, hedge funds and private equity funds, and their principals in connection with fund structuring for ERISA and operational compliance with ERISA, providing counsel on fiduciary responsibility, prohibited transaction, VCOC, REOC, and other plan assets issues.
Jeanie helps employers, management, and plan fiduciary committees, design and administer tax-qualified pension plans, health and other welfare plans, and counsels them on their fiduciary compliance responsibilities and the handling of claims and litigation.
Jeanie is a chapter author of the Section 409A Handbook (BNA Books 2010).
Jed W. Brickner is Chair of Latham & Watkins’ Finance Committee and partner in the Tax Department and focuses his practice on executive compensation and employee benefits law. Mr. Brickner joined Latham & Watkins directly out of law school in 1980 and was elected to the partnership in 1987.
Mr. Brickner’s expertise includes:
Mr. Brickner's experience includes representation of The Carlyle Group, Kohlberg Kravis Roberts & Company, Apollo Capital Partners, Odyssey Investment Partners, Energy Capital Partners, Goldman Sachs, JPMorgan Chase, Morgan Stanley, Bank of America Merrill Lynch, Credit Suisse, Avery Dennison Corporation, Coach, Harrah's Entertainment and Hubbell Incorporated.
A frequent speaker at industry conferences and writer on employee benefits topics, Mr. Brickner is a co-author of Collier Labor Law and the Bankruptcy Code and a member of the Employee Benefits Committee of the American Bar Association’s Tax Section and a frequent faculty speaker at Practising Law Institute (PLI) seminars (2011-2014). In addition, he has served on the Drug Appeals Board of USA Track and Field and been a correspondent for Track and Field News.
JD, Columbia University School of Law, 1980, Harlan Fiske Stone Scholar
BA, Swarthmore College, 1976, Phi Beta Kappa
Jeffrey Ross is an executive compensation & employee benefits partner resident in Fried Frank’s New York office. He joined the Firm in 2008 and became a partner in 2009.
Mr. Ross has experience with a wide range of benefits and compensation matters and the numerous federal and state laws that govern the field. In addition to assisting in the design and operation of various tax qualified, non-qualified, and equity-based compensation arrangements, he has counseled extensively regarding the ERISA issues relating to the organization and operation of private investment funds. Clients also frequently call upon Mr. Ross to advise on the employee benefits and executive compensation matters arising in connection with mergers and acquisitions and related transactions.
Mr. Ross is consistently recognized by Chambers USA: America's Leading Lawyers for Business as a leading individual in Employee Benefits and Executive Compensation. He is also consistently recognized by Legal 500 in Employee Benefits and Executive Compensation.
Mr. Ross received his JD from New York University School of Law in 2001, where he was an Associate Casebook Editor of the law school’s Moot Court Casebook. He received his BA, cum laude, with honors in Latin Literature, from Yale University in 1998. Mr. Ross is admitted to practice in New York.
Joel Krasnow is a partner in the Executive Compensation and Employee Benefits Group of Milbank, Tweed, Hadley & McCloy LLP. His practice includes all aspects of employee compensation and benefits law, with a particular focus on ERISA's fiduciary rules. He regularly advises clients concerning the ERISA aspects of investment products designed for pension plans and the structuring of such products. With regard to these products, which include private equity, real estate and hedge funds as well as securitization, structured finance and project finance transactions, Mr. Krasnow has represented sponsors and underwriters, as well as the pension plans of Fortune 500 companies. Mr. Krasnow also advises clients on the fiduciary obligations imposed on plan fiduciaries, including the impact of ERISA's prohibited transaction rules, and has obtained, on behalf of clients, Department of Labor exemptions from ERISA's prohibited transaction rules. Mr. Krasnow also has significant experience in executive compensation matters as well as the benefit aspects of merger and acquisition transactions and ERISA-related litigation.
Mr. Krasnow co-authored "Application of Plan Asset Rules to Plan Investments and Contributions" in the ERISA Fiduciary Law treatise (BNA Publications, 2006) and "ERISA's New '25%' Test -- What's in it for Private Equity Fund Sponsors and Institutional Investors?" in the Venture Capital and Private Equity Yearbook 2006/07 (Euromoney Yearbooks, 2006). He is listed in The Best Lawyers in America for Employee Benefits Law.
Mr. Krasnow graduated from Columbia University Law School, J.D., in 1989 and Touro College, B.S., in 1984. He is admitted to practice in the State of New York and is a member of the New York State Bar Association.
Joseph R. Simone is a partner of Day Pitney LLP, practicing out of the firm's New York, New York office. He has lectured extensively on corporate, tax, employee benefit and human resource law topics. He is a member of the New York State Bar Association, Section on Taxation, Subcommittee on Employee Benefits, and an Adjunct Member of the American Bar Association, Section on Taxation, Committee on Employee Benefits. Mr. Simone was elected to the American College of Employee Benefits Counsel in 2001. He is listed in Who's Who in American Law and Who's Who in America. Mr. Simone has been recognized as a New York Super Lawyer in the 2006-2012 editions.
Martha Steinman is partner in Hogan Lovells US LLP and has extensive experience in executive compensation, employee benefits, qualified and non-qualified plans, and welfare plans. As Co-Chair of the firm's Employee Benefits and Executive Compensation practice, she works with boards of directors, compensation committees, and senior management to navigate the rough seas they face as they strive to develop sensible and effective compensation programs in the face of potential criticism from shareholders and outside commentators. Her practice reflects the intersection of corporate governance, disclosure, securities law, and tax. Martha's goal is to offer clients pragmatic advice to find solutions that will meet their business needs, reflect evolving best practices, and withstand external scrutiny.
Martha also works with clients to address employee benefit issues in the context of mergers, acquisitions, and divestitures, guides them through the transaction itself, and advises them on post-closing transition issues. A significant portion of Martha's practice is in the area of equity and incentive compensation. Additionally, she works with clients to negotiate employment and severance agreements, design compensation packages, and navigate retirement planning. Martha also advises companies on traditional employee benefit plan matters. She works with clients to insure the qualified status of their plans under IRS rules and advises retirement plan committees on ERISA fiduciary matters. Where her clients face challenges, she works with them to defend audits and negotiate settlements with the IRS and the Department of Labor.
Martha is a frequent speaker on matters relating to executive compensation, corporate governance, and ethics. Martha is a member of the Board (and immediate past president) of the New York/New Jersey Chapter of the NASPP, Vice Chair of the Employee Benefits Committee of the ABA Tax Section and also is active in other bar association and other industry groups and has held numerous leadership positions. She is a fellow of the American College of Employee Benefits Counsel.
Michael J. Segal is the senior partner in the Executive Compensation and Benefits Department of Wachtell, Lipton, Rosen & Katz. He counsels clients with respect to their compensation and benefit programs, particularly in connection with corporate mergers and acquisitions, joint ventures and other private and public business combinations.
He has taken a leading role in the compensation and benefits aspects of some of the most significant and high-profile transactions of the past several years, including the $130 billion acquisition by Verizon of the 45% interest in Verizon Wireless owned by Vodafone, the $68 billion acquisition of Wyeth by Pfizer, the $38 billion purchase of El Paso Corporation by Kinder Morgan, the $25 billion acquisition of Dell, Inc. by Michael Dell and Silverlake Partners, Walgreen’s $7 billion investment in Alliance Boots, the abandoned $39 billion combination of T-Mobile and AT&T and the combination of T-Mobile and MetroPCS at a $30 billion enterprise valuation, the $5 billion sale of Sunoco to Energy Transfer Partners, the merger of Delta and Northwest Airlines, the creation of Morgan Stanley Smith Barney, and CenturyLink’s acquisitions of Qwest ($22.4 billion), Embarq ($11.6 billion) and Savvis ($2.5 billion). He also represents employers (particularly Board Compensation Committees) and executives in entering and exiting CEO and other senior-level employment relationships.
Mr. Segal has been recognized as one of the leading lawyers in the field, garnering the highest numerical rating from Chambers USA Guide to America’s Leading Lawyers for Business, and being included in New York Super Lawyers, the Legal Media Group Guide to the World’s Leading Labour and Employment Lawyers, Legal 500 and similar publications. He has lectured at the Columbia, Penn, Ohio State and Hofstra law schools, and frequently speaks at American Bar Association, Practising Law Institute and other conferences, including the 2009 Harvard Business School Executive Compensation Conference and 2011 Corporate Board, Member conference on Compensation Strategies to Build Shareholder Value.
Mr. Segal received his B.S. cum laude in accounting from The Ohio State University in 1980 and his J.D. from The Ohio State University College of Law in 1983, where he currently serves on the National Council. He also chairs the Pension Committee of the Women’s Tennis Benefit Association, which administers the pension plan for professional women tennis players.
Nicholas J. Pappas is a partner in Weil's Employment Litigation Practice Group. Mr. Pappas's practice covers the full spectrum of complex ERISA and employment litigation matters. He focuses primarily on the defense of ERISA class actions challenging the administration of health care benefit plans, 401(k) plans and defined benefit plans. In these matters he regularly litigates and counsels on sophisticated legal issues arising in ERISA litigation, including preemption, standing, exhaustion, fiduciary status, disclosure obligations, withdrawal liability, plan termination, and benefit accrual. Mr. Pappas also litigates and counsels on the full range of class and complex actions arising in the workplace, including antidiscrimination laws, enforcement of non-competition agreements, executive terminations, military leave, plant closings, disability, family leave, union organizing, and enforcement of non-competition agreements.
In 2012, Mr. Pappas was recognized by Human Resources Executive Magazine and Lawdragon as one of the "Top 20 Lawyers in Employee Benefits," and in 2011 was recognized by Human Resources Executive as one of 40 Up-and-Coming Corporate Employment Lawyers. He frequently writes and lectures on ERISA and employment-related topics, and since 1994 has co-authored the Employment Law column in the New York Law Journal.
Regina Olshan is the global head of Skadden’s Executive Compensation and Benefits Group. Her practice focuses on advising companies, executives and boards on navigating the regulatory complexities of executive compensation and benefits. This includes tax laws (including laws governing deferred compensation, golden parachute arrangements and deduction limitation rules), securities laws (including reporting and disclosure requirements and registration issues) and compensation-related litigation matters.
In addition, Ms. Olshan regularly advises public companies, boards, private equity clients and members of management on executive compensation and benefits issues arising in the context of mergers, acquisitions, spin-offs, initial public offerings, restructurings and other extraordinary corporate events, including private equity and leveraged buyout transactions. She also regularly advises large public companies and individual senior executives on the adoption, revision, and negotiation of executive employment and severance agreements, as well as litigation and controversies involving executive compensation.
Ms. Olshan is the author and editor of the Section 409A Handbook. She speaks and writes frequently on executive compensation issues, co-chairs “Hot Issues in Executive Compensation,” an annual executive compensation conference presented by PLI, and is on the Bloomberg BNA Pensions and Benefits Advisory Board. She also has been quoted in various major publications on significant executive compensation issues of the day. Ms.
Olshan is ranked in the top tier in Chambers USA: America’s Leading Lawyers for Business for New York employee benefits and executive compensation. She also is listed in The Best Lawyers in America and The Legal 500 U.S. In 2013, Chambers USA also recognized Skadden’s Executive Compensation and Benefits Group with its Award for Excellence, given annually to a select group of firms on the basis of pre-eminence in key practice areas. Ms.
Olshan also was named in Lawdragon 500 Leading Lawyers in America.
J.D., Yale Law School
Fulbright Award, College d’Europe, Brussels, Belgium
B.A. (Physics), Harvard University
New York Connecticut
American Bar Association
The National Association of Stock Plan Professionals
Society of Corporate Secretaries and Governance Professionals
National Association of Corporate Directors
Susan E. Bernstein is a special counsel in the New York office of Schulte Roth & Zabel LLP, where her practice focuses on ERISA issues for single, multiple and multiemployer qualified and nonqualified benefit plans, including: designing and amending plans; ongoing plan administration and regulatory compliance; monitoring legislative and regulatory developments; complying with ERISA reporting and disclosure requirements; preparing and negotiating IRS, DOL and PBGC filings; communicating with employees; and counseling clients on issues related to the merger and termination of benefit plans. Susan’s experience also includes advising clients on the design and administration of health and welfare benefit plans, including compliance issues regarding health care reform, retiree medical programs, MEWAs, COBRA and HIPAA; negotiating employment agreements and counseling employers on all aspects of executive compensation, including Section 409A compliance, and representing tax-exempt clients with respect to all aspects of employee benefit matters, including 403(b) plans, 457(b) plans, 457(f) plans, employment contracts, 990 reporting issues and intermediate sanction issues. She advises clients in connection with compensation and employment matters and has represented numerous senior executives in connection with the negotiation of employment agreements. Susan is a frequent speaker and author on employee benefit matters.
Schulte Roth & Zabel LLP, 1994-Present
IRS Advisory Committee on Tax Exempt and Government Entities (ACT), 2015
Strafford Publications Inc. Webinar Employment & ERISA Advisory Board, 2015
New York City Bar Association, 1994-Present; Executive Compensation and Benefits Committee, 2015
New York State Bar Association, 1995-Present; Committee on Employee Benefits, 2004-Present; Committee on Women in the Law, 2015
International Foundation of Employee Benefits, 1998-Present
Susan P. Serota is a partner in the New York office of the law firm of Pillsbury Winthrop Shaw Pittman LLP and National Chair of its Executive Compensation and Employee Benefits practice. She received her law degree from New York University School of Law.
Ms. Serota is a past Chair of the ABA Section on Taxation, and is a past President of the American College of Employee Benefits Counsel. She is a former Chair of the ABA Joint Committee on Employee Benefits and a former Chair of the Employee Benefits Committee of the Section on Taxation. Ms. Serota has also served as a member of the Executive Committee of the New York State Bar Association. Ms. Serota co-chairs the ABA National Institute on Employee Benefits in Corporate Transactions and has been a speaker at the ABA National Institute on Compensation for Executives and Directors. She is a frequent speaker on ERISA fiduciary issues. Ms. Serota serves as a member of the Editorial Advisory Boards of the Benefits Law Journal and Tax Management and has served as Co-Chair of the International Pension and Employee Benefits Lawyers Association. Ms. Serota is the Editor of ERISA Fiduciary Law, 2d ed. (BNA Books 2011). In 2013, Ms. Serota was named the Employment Lawyer of the Year by Chambers USA Women in Law.
Andrew L. Oringer
Partner | Employee Benefits and Executive Compensation, Retirement Plans/ERISA/Tax, Financial Services and Investment Management, Real Estate, Private Equity, Investment Funds, Alternative Investmen Funds, Corporate, Permanent Capital
Andrew L. Oringer is co-chair of Dechert’s ERISA and Executive Compensation group, and leads the firm’s national fiduciary practice in New York. He counsels clients on their employee benefit plans and programs, benefits-related tax matters and fiduciary issues arising in connection with the investment of employee benefit plan assets.
Mr. Oringer’s practice includes advising clients regarding ERISA and employee benefits generally, including 401(k) and other retirement plans as well as medical and other welfare plans. His advice to clients encompasses all aspects of corporate transactions and initial public offerings in which benefits and compensation issues play a central part. He regularly counsels financial institutions and plan fiduciaries regarding investments, and has been instrumental in designing complex investment structures to address difficult ERISA issues.
Mr. Oringer advises clients with respect to the design and implementation of arrangements relating to executive compensation, including stock option and other equity-based arrangements. His practice extends to the representation of employers and executives in the negotiation of executive employment and termination agreements.
Nationally known for his experience with ERISA and matters relating to executive compensation, Mr. Oringer is a frequent speaker and writer on a wide variety of topics. His written work includes the chapter on Releases in the Section 409A Handbook, and the chapter on Investment Funds and ERISA in ERISA Fiduciary Law. Publications including The Wall Street Journal, The New York Times, The Financial Times, Crain’s Pensions & Investments, Newsday, USA Today and The Chicago Sun Times have quoted him in articles on employee benefits issues. He has authored, co-authored or contributed to numerous bar comment letters and reports to regulators on both fiduciary and compensation issues, and has testified at the request of Congress regarding certain proposed Department of Labor regulations.
Mr. Oringer holds leadership roles for the American Bar Association and the New York State Bar Association and is on the advisory boards for a number of leading publications covering ERISA and executive compensation. He also teaches ERISA as an adjunct professor and in other educational settings.
Several major legal directories have recognized Mr. Oringer as a leading lawyer, including Chambers USA (2005-2016), The Legal 500 (2014- 2015), The Best Lawyers in America (2010-2014), New York Super Lawyers (2006-2015, including listing among New York City’s Top 100 lawyers across all practice areas) and the Practical Law Company’s Labour and Employee Benefits Cross-Border Handbook (2007, 2010- 2012).
Duke University, A.B., 1980, cum laude, with Distinction in Economics
Adelphi University, M.B.A., 1984
Hofstra University School of Law, J.D., 1984, with Distinction, Associate Editor of the Hofstra Law Review
United States Court of Appeals for the District of Columbia
New York State Bar Association: Employee Benefits Committee of the Tax Section, Former Co-chair and Executive Committee, Member (2006- 2012)
American Bar Association: Employee Benefits Committee of the Section of Taxation, Emerging Issues Coordinator (and previously Chair of the Fiduciary Responsibility/Plan Investments Sub-Committee of the Employee Benefits Committee)
BNA Bloomberg Pension & Benefits Reporter, Advisory Board Member
BNA Bloomberg Tax Management Compensation Planning Journal, Advisory Board Member
Practical Law Company’s Employee Benefits & Executive Compensation Advisory Board, Charter Member
American College of Employee Benefits Counsel, Fellow
Maurice A. Deane School of Law at Hofstra University: Adjunct Professor of Law; Executive Board of the Alumni Association, Member; Career Services Alumni Committee, Co-Chair; Nominating Committee of the Alumni Association, Member
Regulatory Compliance Organization, Senior Fellowfrom Practice
Member of Thomson Reuters' Super Lawyers Advisory Board
Bill Ryan is the Managing Director and Chief Fiduciary Officer of Evercore Trust Company, N.A, a national trust bank and subsidiary of Evercore Partners, Inc., which provides specialized investment management, independent fiduciary, and trustee services to employee benefit plans. Mr. Ryan joined Evercore Trust from Morgan Stanley, where he was an Executive Director in the Legal and Compliance Division and Head of ERISA Law from 2005-2013, responsible for coordinating ERISA and qualified tax issues for Morgan Stanley's Institutional Securities Group (Institutional Brokerage), Morgan Stanley Investment Management (Asset Management), and Morgan Stanley Wealth Management (Retail Brokerage). Prior to joining Morgan Stanley, Mr. Ryan was the Chief ERISA/Benefits Counsel for Prudential Financial, Inc. from 1995 through 2004, handling ERISA-related HR, compensation and product issues for Prudential Insurance, and was in private practice in New York from 1987 through 1995, specializing in ERISA issues. On behalf of various industry groups, Mr. Ryan has met with and testified before the U.S. Department of Labor, the Treasury Department, the White House, and various state regulators on fiduciary and other retirement issues. He has also served on various industry groups, including the SIFMA Retirement Committee (where he serve as co-chair from 2010-2013). Mr. Ryan holds a A.B. Degree in History from Princeton University in 1984, a J.D. from Stanford Law School in 1987 (where he was an editor of the Stanford Law Review), and a Masters in Taxation (LL.M.) from New York University School of Law in 1995.
David M. Glaser
Patterson Belknap Webb & Tyler LLP
David Glaser is a nationally recognized authority on the design and operation of qualified pension plans, non-qualified deferred compensation programs and welfare plan arrangements, and co-chairs Patterson Belknap Webb & Tyler LLP's Employee Benefits and Executive Compensation practice group. He advises clients on legal issues regarding the investment of pension plan assets, and works with clients on the design and implementation of stock-based compensation arrangements, and on the related disclosures required by law. Mr. Glaser designs and negotiates employment agreements, negotiates the benefits and compensation provisions involved in mergers and the purchases and sales of business units and entities, and advises on the coordination of benefits and compensation programs following mergers and business acquisitions. A significant portion of Mr. Glaser’s practice involves the special issues surrounding the design of compensation and deferred compensation arrangements for not-for-profit entities.
Mr. Glaser has published numerous articles on benefits-related topics, and has lectured widely. He has served on the Board of Directors of the American Benefits Council, and is a member of the Employee Benefits Committee of the Tax Section of the American Bar Association, and the Committee on Qualified Plans of the Tax Section of the New York State Bar Association. Mr. Glaser is also a Fellow of the American College of Employee Benefits Counsel.
Mr. Glaser earned his J.D. from New York University School of Law and his B.S. in Chemistry from the Massachusetts Institute of Technology.
Harvey Cotton is a principal in the Ropes & Gray LLP Benefits Consulting Group and an attorney with
the firm's Employee Benefits practice. Harvey's practice concentrates on all aspects of health and
welfare benefits matters for tax-exempt and for-profit organizations. Harvey advises clients on the
design, drafting, and administration of employee health and welfare plans, with a particular focus on
compliance with ERISA, COBRA, HIP AA, and the ACA and the implementation of section 125 cafeteria
plans. Harvey also deals extensively with the impact of federal and state health care reform on employers
and the wide array of health care coverage options available to them. Harvey advises employers on the
review and selection of high-deductible health plans, health reimbursement accounts, and health savings
accounts, as well as options available to Medicare-eligible employees and retirees.
Prior to joining Ropes & Gray, Harvey served as a Deputy General Counsel at Harvard Pilgrim Health
Care, a New England not-for-profit health plan, where he worked closely with senior management on
human resources and employee benefits issues as well as other corporate and health insurance matters.
Leonard Hirsh is the Global Compliance Director for Citi’s Pension and Retirement Plans. Len coordinates compliance related matters for all pension and retirement plans Citi maintains throughout the regions worldwide, and advises those responsible for overseeing the management of those plans.
Len has over 30 years of experience advising clients on a variety of complex employee benefit legal issues. At Ernst & Young, Len led the Tax/Regulatory group in the Northeast for the Performance & Reward Practice. Prior to Ernst & Young, Len was a partner at Parker Chapin Flattau & Klimpl where he chaired the Employee Benefits and Executive Compensation Department, and an associate at Patterson, Belknap, Webb & Tyler. Len began his career at the Office of Chief Counsel of the Internal Revenue Service in Washington, D.C. where he was the principal author of the original proposed 401(k) regulations.
Len holds his B.A. from Yeshiva University, J.D. from New York University School of Law, and M.L.T. from Georgetown University Law Center.
Marissa Holob provides guidance to clients on a wide variety of matters in the areas of employee benefits and executive compensation. Ms. Holob regularly represents public and private companies, as well as tax-exempt entities, in the design, implementation, administration and compliance of qualified pension plans, profit sharing plans, equity and incentive plans, nonqualified deferred compensation plans and other employee compensation arrangements. She also has significant experience advising clients on the employee benefits and executive compensation related issues in bankruptcies, reorganizations, mergers and acquisitions. Ms. Holob also counsels hedge funds and private equity clients on issues relating to the application of rules under ERISA’s “plan asset” regulations.
Admitted to Practice
New York, 2001
J.D., cum laude, Cornell University, 2000
B.A., Brown University, 1997
Law Clerk, The Hon. Donald C. Pogue, U.S. Court of International Trade, 2000-2002
Robert C. Fleder is a partner of Paul, Weiss, Rifkind, Wharton & Garrison LLP and chairs the firm's Employee Benefits and Executive Compensation Group. He has handled ERISA, employee benefits and executive compensation matters for over 35 years and has extensive experience and sophisticated expertise in the legal, accounting, actuarial and human resource issues connected with employee benefit plan and executive compensation arrangements, including dealing with those arrangements in M&A transactions, dealing with pension problems in corporate transactions and in bankruptcy proceedings and providing support in sophisticated ERISA litigation. Mr. Fleder is a Member of the Executive Committee of the Tax Section of the New York State Bar Association.
Mr. Fleder holds degrees from Columbia University (B.A. 1969, M.A. 1971, J.D. 1973) and clerked for the Chief Justice of the New Jersey Supreme Court (1973-1974).
Ms. Dougall is AIG’s Associate General Counsel for Compensation and Benefits. She has over twenty years of broad-based experience in the employee benefits and executive compensation field, and has held a wide range of positions: in-house counsel, consultant, legal advisor, policymaker and lobbyist. At AIG, she provides counsel to the Company’s HR infrastructure on ERISA plan design, executive compensation plans, divestitures and acquisitions, ERISA litigation and plan operational questions; advises various ERISA fiduciary committees; addresses pension investment matters; participates in the preparation of annual proxy disclosure materials and leads AIG’s 409A compliance effort. Prior to joining AIG, as a Director at PricewaterhouseCoopers, she advised both private and public clients (with an emphasis on emerging companies) on executive compensation and qualified plan matters from a tax, accounting, securities and regulatory perspective. She designed PwC’s prototype manual for auditors conducting Sarbanes Oxley controls and process reviews of the executive compensation sections of clients’ proxy statements. As an associate at Shearman and Sterling, she assisted clients in navigating the myriad of legal issues relating to compensation and benefit programs in the context of corporate transactions such as mergers, acquisitions, and IPOs. Prior to law school, Ms. Dougall held various positions on Capitol Hill. She was a junior staff member of Senator Baucus’s office, a Research Analyst for the Employee Benefits Research Institute, and a Legislative Analyst for the American Benefits Council. She is regular speaker at various ERISA conferences, a Moderator for the In-House Benefits Counsel Network, and in 2013 was named as a leading ERISA attorney in the Legal 500, Corporate Counsel 100 list. She holds a BS from the University of Pennsylvania, the Wharton School, a BA from its College of Arts and Sciences, and a JD from the University of Virginia.
With more than 30 years of experience, Ken Raskin is a partner and Chair of King & Spalding’s Employee Benefits & Executive Compensation Practice. He counsels clients in the structure of retirement and welfare benefit plans, including fiduciary issues and investments. He counsels fund sponsors, plans and lenders on ERISA fiduciary implications. Mr. Raskin also focuses on transactional counsel in mergers and acquisitions.
Corporate and individual clients seek Ken’s advice on executive compensation issues, including executive employment contracts, incentive compensation arrangements, stock option plans, non-compete agreements, severance arrangements and parachute plans.
Mr. Raskin is nationally recognized for his expertise by Chambers USA, Best Lawyers in America, PLC Which Lawyer? and the Legal 500. He is a Board Member of the Plan Sponsor Council of America (PSCA) and a member of the faculty of the Practicing Law Institute (PLI).