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ERISA: The Evolving World 2012

Speaker(s): Adam E. Faber, Andrew L. Gaines, Andrew L. Oringer, Arthur H. Kohn, Brian D. Robbins, Bruce Cadenhead, Colleen M. Hart, David M. Cohen, David M. Glaser, Denise V. Zamore, Elizabeth Pagel Serebransky, Ephraim Sudwerts, Erin K. Cho, Harvey D. Cotton, Ira G. Bogner, Jed W. Brickner, Jeffrey Ross, Joel I. Krasnow, Joseph R. Simone, Kenneth A. Raskin, Leonard S. Hirsh, Liza LeAndre, Marissa J. Holob, Martha N. Steinman, Michael J. Segal, Nicholas J. Pappas, Norman P. Goldberg, Regina Olshan, Robert C. Fleder, Serena G. Simons, Steven J. Friedman, Susan B. Hutches, Wendy Schick Dougall
Recorded on: Aug. 6, 2012
PLI Program #: 35010

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:

  • The structuring and implementation of qualified and non-qualified retirement plans
  • Welfare and fringe benefits programs
  • Early retirement programs
  • Severance plans
He also has extensive experience counseling employers on Employee Retirement Income Security Act and tax compliance issues related to employee benefits plans, dealing with the governmental agencies that regulate such plans and construing employee benefits laws, such as the Consolidated Omnibus Budget Reconciliation Act and the Family and Medical Leave Act. Additionally, Steven advises clients on the manner in which employee benefits plans may be terminated, modified or restructured and has proficiency in plan conversion issues.

Steven has broad experience dealing with the legal, financial and administrative issues arising under executive compensation arrangements, including:
  • Deferred compensation
  • Supplemental executive retirement arrangements
  • Stock-related compensation
  • Stock appreciation rights
  • Phantom stock plans
  • Stock option plans
He also analyzes issues related to section 409A of the Internal Revenue Code. His expertise extends to employee benefits issues in connection with corporate transactions. A regular commentator to governmental agencies on pending legislation, Steven has also appeared on television and has been quoted in many national legal and business publications on employee benefits topics.

Prior to joining Littler Mendelson, Steven spent nearly 10 years as benefits counsel for a major multinational electronics and entertainment company. He also worked as an adjunct professor at Baruch College where he taught a tax course on employee benefits in 2008.

Professional and Community Affiliations
  • Member, New York State Bar Association
  • Member, Tax Section, Employee Benefits Committee - American Bar Association
  • Named, The Best Lawyers in America, 2010-2014
  • Named, Super Lawyer - New York

LL.M., New York University School of Law, 1988
J.D., Boston University, 1985
B.B.A., Emory University, 1982

Bar Admissions

New York
New Jersey

Publications & Press

May 29, 2014
Littler Launches Healthcare Reform Web Portal
Littler Press Release

May 16, 2014
Guests Amy Otto, Steve Friedman and Tom Grant
HealthCare Consumerism Radio

May 8, 2014
Advice for Small Businesses Considering Dropping Health Coverage

November 25, 2013
The Cost of Noncompliance
Bloomberg BNA Workforce Strategies

October 16, 2013
My Supply-Side Senses Are Starting to Tingle
Macro and Other Market Musings Blog

October 11, 2013
Shutdown crippling guidance and regulation for employee benefits
Employee Benefit News

October 1, 2013
Should Employers Pay or Play? Podcast by Littler Mendelson Attorneys Steven Friedman and Ilyse Schuman
Bloomberg BNA

September 24, 2013
Steve Friedman, Littler, Discusses Impact of ACA on Small Businesses
The Institute for Healthcare Consumerism

September 19, 2013
What Do Employers Need to Know About the ACA Marketplace Notices?
Littler ASAP

August 29, 2013
Obamacare Still Lets Employers Discriminate—for Now
Bloomberg Businessweek

August 15, 2013
Littler Attorneys Named in Best Lawyers in America® 2014 Edition
Littler Press Release

August 14, 2013
Employer Mandate Delay: Beware of Ignoring the ACA
Littler Insight

June 19, 2013
Confused IRS Tax Rules Threaten Obamacare Rollout
The Fiscal Times

June 19, 2013
Will Obamacare Hurt Jobs? It's Already Happening, Poll Finds

June 11, 2013
ACA Employer Play or Pay Requirements: What Does it Mean for Employers?
Littler ASAP

June 4, 2013
2013 Pensions & Retirement Plans - Global Overview
Getting the Deal Through Law Business Research Ltd.

June 4, 2013
2013 Pensions & Retirement Plans - USA
Getting the Deal Through Law Business Research Ltd.

May 29, 2013
ACA Bad for Small Business
Employee Benefit Advisor

May 14, 2013
ACA Bad for business, say small employers
Employee Benefit News

May 9, 2013
Workplace Policy Institute: The Labor, Employment and Benefits Law Implications of the Affordable Care Act - Are You
Littler Report

May 9, 2013
Littler’s Healthcare Reform Consulting Group Addresses Affordable Care Act Compliance
Littler Press Release

March 1, 2013
Court denies contraception coverage injunction

February 21, 2013
The 2012 Global Employer: Highlights of Littler's Fifth Annual Global Employer Institute
Littler Report

February 14, 2013
The IRS's Retirement Plan Correction Program Has Been Updated and Expanded
Littler ASAP

November 21, 2012
A Guide to Employee Benefits Administration and Leaves of Absence
Littler Insight

November 1, 2012
Lessons for 401(k) Plan Fiduciaries
HR Magazine

November 1, 2012
Employers must choose to pay or play under the Affordable Care Act

October 29, 2012
Employers with Insured Health Plans Must Take Care in Providing Healthcare Subsidies to Departing Executives
Littler ASAP

October 15, 2012
Time is Running Out! December 31 Deadline Nears for Documentary Correction of Payments Contingent on the Execution of a Release Under Section 409A
Littler ASAP

September 7, 2012
Best Lawyers in America® Names 164 Littler Attorneys to 2013 Edition
Littler Press Release

August 1, 2012
HHS shaming power has little effect on health plans
Employee Benefit News

July 27, 2012
Health Care Reform: Critical Next Steps for Employers

July 17, 2012
Pension Funding Relief With Strings Attached
Compliance Week

July 13, 2012
Post-PPACA: Time For Employers To Take Action

July 11, 2012
Get ahead of the curve on 401(k) disclosures

June 29, 2012
High Court Health Care Ruling Leaves Open Questions on Benefits Structure, Lawyers Say
Bloomberg BNA Pension & Benefits Daily

June 29, 2012
HR Leaders Scrambling After Supreme Court's Health Care Reform Ruling
Workforce Management

June 29, 2012
Health care ruling spurs employment action, tort debate

June 28, 2012
Health Care Reform Stands & Employers Must Now Take Action
Littler ASAP

February 16, 2012
Agencies Issue Final Rule Regarding Summary of Benefits and Coverage
Littler ASAP

February 15, 2012
The 2011 Global Employer: Highlights of Littler's Fourth Annual Global Employer Institute
Littler Report

February 14, 2012
Another Unexpected Surprise for International Assignees: Section 457A (No, Not 409A!) of the U.S. Tax Code
Littler ASAP

September 12, 2011
Best Lawyers in America® Names 108 Littler Lawyers to 2012 Edition
Littler Press Release

September 6, 2011
Agencies Issue Proposed Rule Outlining PPACA Requirements for Summary of Benefits and Coverage
Littler ASAP

July 12, 2011
The Marriage Equality Act: How Will New York's Same-Sex Marriage Law Impact Employee Benefits?
Littler ASAP

July 8, 2011
IRS Proposed Regulations Clarify Certain Equity Compensation Rules Under IRC Section 162(m)
Littler ASAP

April 5, 2011
IRS Issues Guidance on Form W-2 Reporting for Costs of Employer-Provided Coverage
Littler ASAP

March 31, 2011
Health Care Reform One Year Later: The Status of the Patient Protection and Affordable Care Act Implementation
Littler Insight

March 3, 2011
Mandatory Shareholder Approval of Executive Compensation: SEC Releases Final Rules on "Say on Pay"
Littler ASAP

August 9, 2010
Seventy-Two Littler Attorneys Named to The Best Lawyers in America® 2011
Littler Press Release

May 6, 2010
Health Care Reform: Are You Prepared? A Timeline for Employers to Follow
Littler Insight

March 24, 2010
Must-Know Facts About Health Reform - March 2010
Corporate Counsel

March 23, 2010
Health Care Reform – What are Key Considerations for Employers?
Littler Insight

March 17, 2010
Employer CHIP Notice Will Assist Employers' Compliance with CHIPRA
Littler ASAP

March 8, 2010
COBRA Subsidy Extended and Expanded
Littler ASAP

January 15, 2010
The Top 10 Questions Employers Should Ask About Health Care Legislation
Littler Insight

August 14, 2009
61 Littler Attorneys Named to The Best Lawyers in America® 2010
Littler Press Release

June 12, 2009
Brian Dixon, Steven Friedman and Gerald Hathaway Explain Key Aspects of Furlough Implementation
Society for Human Resource Management (SHRM)

May 11, 2009
The Emerging New Workforce: Employment and Labor Law Solutions for Contract Workers, Temporaries, and Flex-
Littler Report

February 19, 2009
Stimulus Package: An In-Depth Look at the New COBRA Subsidy in the ARRA
Littler ASAP

February 5, 2009
Steven Friedman Explains Effects of Obama's Cap on Executive Salaries
The National Law Journal

November 18, 2008
Michelle's Law Extends Group Health Benefit Plan Eligibility for Dependent Students on a Medically Necessary Leave of Absence
Littler ASAP

November 18, 2008
A Section 409A Year-End Reminder: Action May Be Required Now
Littler ASAP

October 17, 2008
Emergency Act Leaves Many Unanswered Questions

October 13, 2008
And You Thought the Bailout Was Bad: Employment Law Risks in the Current Financial Crisis
Littler Insight

October 8, 2008
The Emergency Economic Stabilization Act of 2008 Extensively Regulates Executive Compensation, but Leaves Many Unanswered Questions
Littler ASAP

May 28, 2008
IRS Releases 2009 Health Savings Account Limits
Littler ASAP

April 30, 2008
IRS Changes the Rules for Performance-Based Compensation
Littler ASAP

April 2008
2008 Compliance Strategies for Employers in Light of Final 409A Regulations
Compensation & Benefits Review, Vol. 40, Issue 2

March 27, 2008
US Supreme Court Allows EEOC Medicare Coordination Ruling to Stand
Littler ASAP

March 25, 2008
DOL Checklist Offers Key to the Mysteries of Wellness Program Identification
Littler ASAP

March 2008
US Supreme Court Allows EEOC Medicare Coordination Ruling to Stand
Littler ASAP

January 3, 2008
Steve Friedman Discusses Outcome of New EEOC Rule on Medicare

Key Challenges in Compensating Executive Under Section 409A Human Resources 2008 – Answers to Your Top 25 Questions
Thompson Publishing

December 28, 2007
New Rules Permit 2% Shareholder-Employee To Deduct Employer-Paid Accident and Health Premiums and Reimbursements
Littler ASAP

November 7, 2007
IRS Extends 409A Compliance Deadline and Provides Guidance on 409A Reporting
Littler ASAP

September 19, 2007
IRS Extends Section 409A Documentation Deadline – Action Still Required By December 31, 2007
Littler ASAP

September 2007
DOL Extends Section 409A Documentation Deadline – Action Still Required By December 31, 2007
Littler ASAP

August 9, 2007
Section 409A Broadly Impacts Employment Agreements, Severance Arrangements and Settlement Agreements
Littler Insight

July 11, 2007
Steve Friedman Comments on Lack of Backlash from Stock Options Backdating
CFA Magazine

April 20, 2007
Friedman Urges Employers to Ensure Compliance With Section 409A, Internal Revenue Code

April 19, 2007
Final Section 409A Regulations Affect a Wide Range of Compensation Devices and Require Employer Action by Year-End
Littler ASAP

April 2007
Civil Unions Protected and Discrimination Barred in New Jersey
Privacy & Data Security Law Journal

February 1, 2007
IRS Releases First Pension Protection Act Guidance
Littler ASAP

January 10, 2007
Lisa Chagala and Steve Friedman Offer Alternatives to Smoking Employees
HR Daily Advisor

January 5, 2007
New Jersey Extends Statutory Rights and Protections to Civil Union Partners and Prohibits Discrimination on the Basis of Gender Identity or Expression
Littler ASAP

Benefits Issues in Mergers and Acquisitions, IICLE Practice Handbook
Labor and Employment Issues in Transactions, Business Restructuring and Workforce

December 22, 2006
Just In Time For the Holidays - Changes In Health Savings Account Rules Under the New Health Opportunity Patient Empowerment Act of 2006
Littler ASAP

December 1, 2006
Steve Friedman Notes Blocking Exit Packages May Snowball
The Wall Street Journal

December 2006
Just In Time For the Holidays – Changes In Health Savings Account Rules Under the New Health Opportunity Patient Empowerment Act of 2006
Littler ASAP

October 31, 2006
Steve Friedman Comments on 401K Oversight Lawsuits
Compliance Weekly

October 24, 2006
Steve Friedman Comments on Comverse Backdating Scandal

October 13, 2006
The IRS Extends Transitional Rules for Deferred Compensation – And Reminds Employers of Their Current Obligations
Littler ASAP

August 17, 2006
Cash Balance Comeback - New Opportunities for Employers in Wake of Court Decision and New Legislation
Littler ASAP

July 5, 2006
Penalizing Applicants and Employees For Smoking: A Potential Smoking Gun?
Littler ASAP

May 19, 2006
Supreme Court Breathes New Life Into the Ability of Benefits Plans to Sue Under ERISA to Seek Recoupment
Littler ASAP

March 29, 2006
Steve Friedman Urges Employers to Comply with HIPAA Privacy Rule
SHRM Online

January 31, 2006
New Jersey Mandates Insurance Coverage for Dependents Under Age 30
Littler ASAP

December 2005
Year-End Employee Benefits and Executive Compensation Checklist
Littler ASAP

October 2005
Steps Every 401(k) Sponsor Should Take to Minimize Fiduciary Risks
Employee Benefits Plan Review

July/August 2005
Flexibility From IRS For Flexible Spending Accounts
World Trade Executive

June 6, 2005
IRS Allows Employers to Provide Grace Period for Flexible Spending Accounts (FSAs)
Littler ASAP

April 1, 2005
Recent District Court Decision May Hamper Employers Ability to Reduce Retiree Health Care Programs for Medicare-Eligible Retirees
Littler ASAP

March 14, 2005
Changing Rules on Deferred Compensation Plans
GC New York

January 2005
New Legislation May Require Extensive Changes for New and Existing Executive Compensation Arrangements
Case n’ Point (online newsletter of the California Bar Association)

December 29, 2004
New Rules Defining Dependents Will Impact Employee Benefits
Littler ASAP

October 11, 2004
New Legislation May Require Extensive Changes for New and Existing Executive Compensation Arrangements
Littler ASAP

August 1, 2004
SEC Turns Up the Heat on 401(k) Fiduciaries
Littler ASAP

March 30, 2004
Cloud of Doubt Regarding "Reverse Age Discrimination" Blown Away: Supreme Court Rules That ADEA Does Not Prohibit Practices Favoring "Older" Employees
Littler ASAP

June 30, 2003
Public Companies Should Consider Restricting 401(k) Plan Loans for Executive Officers and Directors
Littler ASAP

March 31, 2003
Recent Legislative and Regulatory Provisions Require That Employers Pay Close Attention to Their Employee Benefits Plans
Littler ASAP

Speaking Engagements

June 20, 2014

The Affordable Care Act: Preparation for 2015 & Beyond
Littler Mendelson, Melville, NY

June 19, 2014
2014 Employee Benefits Summit
Littler Mendelson, Atlanta, GA

April 24, 2014
Overview of ERISA Fiduciary Responsibilities
2014 New Jersey Fiduciary Summit - Xponential Growth Solutions (XGS), Bridgewater, NJ

November 1, 2013
Workplace Uncertainties Under the ACA: Preparing the Employer and Employee for the Road Ahead
Hofstra Labor & Employment Law Journal, Hempstead, NY

September 19, 2013
The Shifting Landscape of Employee Benefits – Imperatives for 2013 and Beyond
Littler Mendelson, Burlington, MA

June 11, 2013
Affordable Care Act Update
Littler Mendelson and DeWitt Stern, New York, NY

May 22, 2013
The Affordable Care Act — Critical Next Steps for Employers
Littler Mendelson, Philadelphia, PA

April 2, 2013
The Affordable Care Act — Critical Next Steps for Employers
Littler Mendelson, Long Island, NY

January 24, 2013
The Impact of the 2012 Elections on Labor, Employment and Benefits Law
Littler Mendelson, Fairport, NY

January 15, 2013
Preparing For 2014 – Dealing With the ACA's Safe Harbor Rules For Determining Who is a Full-Time Employee
Littler Mendelson, New York, NY

December 11, 2012
Health In a Hand Basket - What Employers Need to Know Now
Littler Mendelson and American Apparel & Footwear Association (AAFA) - Webinar

December 5, 2012
The ACA's Impact on Employment and Severance-Related Documents and the Increase in DOL Plan Audit Activity
Littler Mendelson Webinar

December 4, 2012
The Bottom Line: Achieving Financial Excellence in the Apparel and Footwear Industry
Littler Mendelson and American Apparel & Footwear Association (AAFA), New York, NY

November 7, 2012
Running with Scissors: What U.S. Employers Should Know Before Cutting Global Staff
Global Employer Institute, Littler Mendelson, Washington D.C.

October 18, 2012
Financial Services HR Roundtable: Failure to Communicate and Other Problems
Littler Mendelson, New York, NY

October 11, 2012
The Shifting Landscape of Employee Benefits – Imperatives for 2012 and Beyond
Littler Mendelson, Marina del Rey, CA

September 28, 2012
Atlanta Employer Conference
Littler Mendelson, Atlanta, GA

September 28, 2012
Patient Protection and Affordable Care Act – What it Means After the Supreme Court’s Decision and What Employers Should Do About It
Atlanta Employer Conference, Littler Mendelson, Atlanta, GA

July 11, 2012
U.S. Supreme Court Upholds Health Care Reform – What Does This Mean for Your Company?
Littler Mendelson Webinar

June 29, 2012
U.S. Supreme Court Upholds Health Care Reform – What Does This Mean for Your Company?
Littler Mendelson Webinar

May 10, 2012
Health in a Handbasket - Where Healthcare is Headed and What Employers Should Do about It
The 2012 Executive Employer® Conference, Littler Mendelson, Scottsdale, AZ

March 9, 2012
Financial Services Roundtable: Update on Compensation Trends in the Financial Services Industry
Littler Mendelson, New York, NY

October 27, 2011
Cross-Border Employment and Labor Law Topics: The Nuts and Bolts of a Global Mobility Program
Littler Mendelson Webinar

October 11, 2011
Financial Services HR Roundtable: Employment Agreements for Financial Institutions
Littler Mendelson, New York, NY

June 8, 2011
The 2011 Littler Health Care Summit
Littler Mendelson, New York, NY

May 11, 2011
Communications, Fiduciary Liability, and Plan Administration Challenges Facing Retirement Plan Sponsors
Littler Mendelson, New York, NY

February 10, 2011

New York Benefits Summit
Littler Mendelson, New York, NY

November 30, 2010
Health Care Reform: What Employers Need to Know Now
Littler Mendelson, New York, NY

November 10, 2010
Health Care Reform: What Employers Need to Know Now
Littler Mendelson Webinar

September 29, 2010
Health Care Reform: What Employers Need to Know Now
Littler Mendelson, Boston, MA

April 2, 2010
Health Care Reform: What Does It Mean for Employers?
Littler Mendelson Webinar

April 1, 2009
Reductions in Force: The Puzzle, The Process And Alternatives
Littler Mendelson, Las Vegas, NV

March 19, 2009
The New COBRA Subsidy: What Your Organization Needs to Do – And When
Littler Mendelson Webinar

March 6, 2009
Reductions in Force: The Puzzle, The Process
Littler Mendelson, New York, NY

July 2008

Employee Severance and Release Agreements: The Courts’ Latest Rulings
Strafford Legal Teleconference

May 2008
Navigating the New Complexities of Deferred Compensation
Strafford Legal Teleconference

January 16, 2008
What You Don't Know About Deferred Compensation Can Harm You: Do You Have an Action Plan?
Littler Mendelson, Charlotte, NC

January 2008
Employee Severance: Crafting and Negotiating Enforceable Contracts
Strafford Legal Teleconference

October 4, 2007
A Benefits Double-Feature
Littler Mendelson, Denver, CO

October 2007
Final 409A Regulations, Countdown to 12/31/07 Compliance
Strafford Legal Teleconference

June 26, 2007
A Benefits Double - Feature
Littler Mendelson, Boston, MA

June 21, 2007
What You Don't Know About Deferred Compensation Can Hurt you - Do You Have a 2007 Action Plan?
Littler Mendelson, Minneapolis, MN

June 2007
Hot Topics in Health Benefit Plans
Lorman Education Services Seminar

May 2007
What You Don't Know About Deferred Compensation Can Hurt You – Do You Have an Action Plan?
Littler Mendelson Webinar

May 2007
Executive Compensation: How to Comply with New IRS Rules on Section 409A
Audio Conference - IOMA

December 2006
The New World of Deferred Compensation under Section 409A
New York State Bar Association

November 2006
Legal and Practical Considerations of Operating a Business
National Business Institute

May 2006

Employment Related Records
Lorman Education Services Seminar

November 2005
The New Deferred Compensation Rules – Critical Concepts You Need to Know
Littler Mendelson

September 2005
Executive Compensation Governance
Open Compliance and Ethics Group

September 2005
Health Plan Issues
Association of Law Administrators

May 2005
A Primer on New Deferred Compensation Rules
American Corporate Counsel

April 2005
Benefits Update
American Corporate Counsel

October 2004
Fiduciary Concerns of 401(k) Plan Sponsors
Defined Contribution/401(k) Plan West Coast Conference

September 2004
Employee Benefits and Executive Compensation Update
East Coast Employer Conference - Littler Mendelson

June 2004
Employment Related Records in New York
Lorman Education Services Seminar

June 2004
COBRA Update
Mid-Atlantic Employers' Association

May 2004
HIPAA Compliance
Association of Law Firm Administrators

April 2004
Benefits Considerations in Mergers and Acquisitions
Society of Certified Employee Benefits Specialists - South Florida Chapter

January 2004
COBRA Update
Mid-Atlantic Employers' Association

Books & Book Chapters
  • Executive Compensation, Open Compliance and Ethics Group Manual, co-editor, 2005
Blog Posts

October 28, 2011
DOL Finalizes Investment Advice Regulations
Workplace Policy Update

May 19, 2010
New Instructions for the Small Employer Tax Credit Under PPACA
Employee Benefits Counsel

May 6, 2010
IRS Publishes 2010 Average Premiums by State to Help Small Employers Gain Access to the New Tax Credit for Health Care Contributions
Employee Benefits Counsel

April 27, 2010
New Updates to the CHIP Model Notice
Healthcare Employment Counsel

February 10, 2010
Employer CHIP Model Notice Released
Healthcare Employment Counsel

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.  

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.

Norman P. Goldberg

Chief Fiduciary Officer, Special Fiduciary Services, Evercore Trust Company, N.A.

Formerly, Managing Director, U.S. Trust Bank of America Private Wealth Management; U.S. Trust Special Fiduciary Counsel; Counsel for Fiduciary Litigation, Office of Solicitor, U.S. Department of Labor.

Frequent author and lecturer on employee benefit plans and fiduciary responsibilities.

Member, Committee on Employee Benefits, American Bar Association.

Susan Hutches is an employee benefits professional with over 20 years' experience in plan design, compliance and communications. Presently, Susan is an independent benefits consultant who assists clients in the New York Metro area with retirement and welfare benefit plan communications, plan administration and compliance with ERISA's reporting and disclosure requirements. Susan's experience with tax-qualified retirement plans and health and welfare benefit plans also includes monitoring legislative and regulatory developments, preparing plan document restatements and amendments and handling IRS and DOL filings. 

Prior to becoming a consultant in 2008, Susan worked as a communications specialist with the Benefits Strategy, Design & Delivery Group at AXA Equitable Life Insurance Company. Susan has previously held positions in law firms as a benefit specialist, legal assistant manager, employee benefit plans manager and legal assistant. Susan received a B.A. from Binghamton University and certification from The Institute for Employee Benefits Training.

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 also represents employers and executives in the negotiation of employment and severance agreements. Andrew 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, as well as upper-tier arrangements for their partners and employees.

Andrew has been recognized as a leading individual in Employee Benefits & Executive Compensation by Chambers USA and the Legal 500 for the past seven consecutive years, with clients describing him as “an incredible subject matter expert who is also very practical.” Andrew was named the 2020 “Lawyer of the Year” for Employee Benefits (ERISA) Law (NY) by The Best Lawyers in America, and has been recognized in both the Employee Benefits (ERISA) Law and Tax Law (NY) categories since 2006.

Andrew frequently advises private funds clients and their portfolio companies, including representations of:

  • Apollo Global Management;
  • Ares Management;
  • Chatham Asset Management;
  • CI Capital Partners;
  • Crestview Partners;
  • General Atlantic;
  • KKR;
  • KPS Capital Partners;
  • Oak Hill Advisors;
  • Palladium Equity Partners;
  • PointState Capital;
  • Silver Point Capital; and
  • Wellspring Capital.

Andrew is a frequent writer and lecturer on executive compensation and employee benefits topics.

Andrew L. Oringer is a partner and the co-chair of the Employee Benefits and Executive Compensation Group at Dechert LLP.  He is the co-chair of the Employee Benefits Committee of the American Bar Association’s Business Section, Emerging Issues Coordinator of the Employee Benefits Committee of the American Bar Association’s Section of Taxation and chair of the New York State Bar Association Committee on Attorney Professionalism.  Mr. Oringer is a charter member of the Practical Law Employee Benefits and Executive Compensation Advisory Board and was a long-standing member of the Advisory Board for the Bloomberg BNA Benefits Resource Practice Center and for the Tax Management Compensation Planning Journal.  He is a Fellow of the American College of Employee Benefits Counsel, a Senior Fellow from Practice for the Regulatory Compliance Association and an adjunct professor at the Maurice A. Deane Law School at Hofstra University.  He is co-editor of a leading treatise on ERISA fiduciary law and has authored two of its chapters, and has authored a chapter in a leading treatise on the taxation of nonqualified deferred compensation and.  Mr. Oringer is highly rated by a number of key ranking organizations, has been repeatedly included in a widely disseminated list of the Top 100 lawyers in New York City across all practice areas and is a member of The Legal 500 Hall of Fame.

Arthur Kohn is General Counsel – ERISA, Compensation and Benefits at Citigroup.  Prior to joining Citigroup, Arthur was a partner at Cleary Gottlieb Steen and Hamilton LLP. His practice focused 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. He has also been recognized for his work in employee benefits and executive compensation law by Chambers USA, The Legal 500, Super Lawyers of New York and others.

He is frequently invited to speak about executive compensation, taxation and corporate governance matters across the United States. Arthur is an adjunct professor at New York University School of Law and a regular guest lecturer at Columbia Law School.

Arthur received a B.A. from Columbia University and a J.D. from Columbia Law School, where he was admitted into the Accelerated Interdisciplinary Legal Education program, was appointed a Harlan Fiske Scholar and received Phi Beta Kappa honors.

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 as a leading individual in Employee Benefits & Executive Compensation in New York and has been recognized by The Legal 500 United States as a leading lawyer in the nation for Employee Benefits and Executive Compensation.

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.


David Cohen, a partner in the New York office of Schulte Roth & Zabel LLP (SRZ), specializes in matters related to fiduciary responsibility, ERISA and qualified plans.

David received his J.D. from The George Washington University Law School and his B.A. from Columbia University. Prior to joining SRZ, David held positions in both the private sector (as vice president and assistant general counsel of a major investment firm) and in government service (with the Department of Labor Employee Benefits Security Administration’s Divisions of Regulatory Coordination and Exemptions).

David speaks and writes widely on ERISA and benefit fund-related issues, including authoring ERISA compliance guides for broker-dealers for Practising Law Institute and presenting on “Handling ERISA Issues When Managing a Plan Asset Look-Through Fund” for a Financial Research Associates Hedge Fund Tax, Accounting and Administration Master Class and on “Fund Formation Issues,” “Current Topics in Private Equity and Alternative Investments” and “Current Fiduciary Issues” for recent Practising Law Institute Pension Plan Investments and ERISA Plans in the Financial Markets conferences. In recognition of his accomplishments, he was selected for inclusion in New York Super Lawyers, a listing of outstanding attorneys in the New York metro area, Chambers USA and The Best Lawyers in America.

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 partner in the Employment & Benefits Group at Mayer Brown focusing on ERISA Title I fiduciary matters. Erin has extensive experience advising financial institutions, asset managers, insurance companies and other retirement plan service providers 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. Erin also represents clients in connection with audits and investigations as well as advisory opinion and exemption requests before the Department of Labor. Erin regularly writes on pension investment matters for a variety of publications. She is a frequent speaker on ERISA matters and is the co-chair of the Practising Law Institute’s annual conference, “ERISA: The Evolving World.”

Erin received her J.D. cum laude from Harvard Law School and her B.A. Phi Beta Kappa, magna cum laude from Yale University.

Ira G. Bogner is chair of the firm’s Tax Department and a member of the Employee Benefits & Executive Compensation 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:

  • investment of plan assets
  • implementation of employee benefit plans
  • employee benefit issues in mergers and acquisitions
  • awarding of equity-based compensation
  • negotiation and drafting of employment agreements and severance arrangements
  • structuring, analyzing and maintaining investment funds that are suitable for plan investors

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.

Thought Leadership

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.’"

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:

  • Merger and acquisition transactions where he advises on all employee benefits aspects including structuring of equity arrangements, negotiation of executive employment arrangements, issues regarding golden parachute taxes under Code Section 280G and deferred compensation taxes under Code Section 409A and transfers of employees and related plan assets and liabilities
  • Investment of plan assets where he is an expert in structuring investment funds to comply with ERISA plan asset rules (including VCOC's) and in helping clients comply with all aspects of the ERISA fiduciary duty rules
  • Financing transactions involving employee benefit plans where he represents lenders in structuring their arrangements to avoid benefits-related liabilities
  • Public and private company employee benefits where he advises board compensation committees and senior executives with respect to the commencement and termination of executive employment arrangements, implementation of equity and cash compensation programs, and issues arising with the Internal Revenue Service, United States Department of Labor and the Pension Benefit Guaranty Corporation. Mr. Brickner also has substantial expertise in employee benefits litigation and matters involving Employee Stock Ownership Plans (ESOPs) and withdrawals from multiemployer pension plans


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

Bar Qualifications
New York


Recognition Highlights

  • Clients value that he "understands the reality that it's not always something academic - there are practical implications for individuals." Chambers USA 2015
  • Recognized in Best Lawyers in America. ERISA Law 2012
  • Recognized by Chambers USA for his practice focused on non-qualified plans, fund structuring and ERISA concerns. Chambers USA 2013-2015

Joel Krasnow is member of the Firm’s Executive Compensation and Employee Benefits Group and has over 25 years’ experience in all aspects of compensation and benefits law, with a particular focus on ERISA’s fiduciary rules. Joel also has significant experience in executive compensation matters and the compensation and benefit aspects of merger and acquisition and financial restructuring transactions.

Primary Focus & Experience

Mr. Krasnow’s practice includes all aspects of 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, representing sponsors, underwriters and investors. He 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, the benefit aspects of merger and acquisition transactions and ERISA-related litigation.

Recognition & Accomplishments

Mr. Krasnow co-authored “Application of Plan Asset Rules to Plan Investments and Contributions” in the ERISA Fiduciary Law treatise (BNA Books 2006, Supp. 2009) 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.


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.

Ken Raskin is a partner and Chair of King & Spalding’s Employee Benefits & Executive Compensation Practice and is resident in the New York office. His practice concentrates in executive compensation and employee benefits law. He counsels clients in the creation, structure and communication of tax-qualified retirement plans and welfare benefit plans, assisting clients in maintaining IRS and ERISA compliance and in negotiating the resolution of qualification problems under the IRS’ and DOL’s compliance resolution programs. He also assists clients in establishing and maintaining non-qualified plans of deferred compensation (e.g., “top-hat plans” and “ERISA-excess plans”) and in developing funding mechanisms for these plans such as “rabbi trusts.” He advises plan trustees, bank trust departments and other fiduciaries regarding ERISA and its investment requirements, and fiduciary issues and responsibilities. He provides transactional counsel in mergers and acquisitions regarding financings, takeover defenses and a variety of other transactions.

Mr. Raskin advises both corporate and individual clients on executive compensation issues. He provides counsel in the design and negotiation of executive employment contracts, incentive compensation arrangements, stock option plans, non-compete agreements, severance arrangements and parachute plans. He also counsels investment fund sponsors, investing plans and lenders on the fiduciary and other implications of ERISA’s “plan assets” regulation.

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 frequent speaker and author, and he is often quoted in industry publications such as The Deal, Metropolitan Corporate Counsel, BNA Corporate Accountability Report, and Dow Jones International News.

Liza LeAndre is the Vice President, Compensation & Benefits Tax Counsel at Johnson & Johnson where she advises on tax and legal issues relating to Johnson & Johnson’s worldwide compensation and employee benefit programs.  Ms. LeAndre advises on cross-border compensation and benefits arrangements, including globally-aligned compensation, bonus, executive and equity plan offerings.  She also advises on compensation and benefits issues relating to acquisitions, joint ventures, divestitures and restructurings.

Prior to Johnson & Johnson, Ms. LeAndre was Chief Benefits Counsel at the Colgate-Palmolive Company where she advised on the company’s global retirement, welfare benefit and compensation programs as well as its executive and stock-based incentive compensation benefits.  She also advised on plan asset management and plan governance.  Prior to Colgate, Ms. LeAndre served as Corporate Counsel for Lucent Technologies where she provided legal advice in compensation and benefits areas including retirement plans, in-house asset management, executive compensation, mergers, acquisitions and divestitures, stock-based compensation, welfare plans and collective bargaining.

Ms. LeAndre was also a Legal Consultant at Hewitt Associates and advised its actuarial, executive compensation, pension, defined contribution, total benefits administration, merger and acquisition and executive compensation practice groups.   She began her career at Cleary, Gottlieb, Steen and Hamilton where she advised in areas including plan asset investment, executive compensation and merger and acquisitions.

Ms. LeAndre received her A.B. from Princeton University and her J.D. from the Harvard Law School.

Marissa J. Holob advises clients on all aspects of employee benefits and executive compensation. She regularly represents public and private companies, and tax-exempt entities, on the design, negotiation, and ongoing compliance of qualified retirement plans, welfare plans, equity and incentive plans, employment agreements, and deferred compensation arrangements. Marissa also counsels on employee benefits and executive compensation-related issues that arise in the context of mergers and acquisitions, restructurings, and other similar transactions. In addition, her work with hedge funds and private equity funds includes issues relating to the application of ERISA's plan asset regulations. Marissa serves as the co-chair of the firm’s Employee Benefits practice.

Martha Steinman is a partner in the New York, NY office of Hogan Lovells. Martha’s practice focuses on corporate governance, disclosure, securities, and tax matters, with an emphasis on advising boards of directors, compensation committees, and senior management.

As Co-Chair of the firm’s Employee Benefits and Executive Compensation practice, she counsels clients in diverse industries, including luxury brands, 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. Martha's goal is to offer her clients pragmatic advice to find solutions that will meet their business needs, reflect evolving best practices, and withstand external scrutiny.

Martha has widespread experience in executive compensation, employee benefits, qualified and non-qualified plans, and welfare plans. She 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 determine retirement planning. Martha also advises companies on traditional employee benefit plan matters. She works with her 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. She is active in bar association and other industry groups and has held numerous leadership positions.

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.

Regina 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 and Bloomberg BNA Compensation Planning Advisory Board.

Regina earned her J.D. from Yale Law School after previously earning a B.A. in physics from Harvard University. She also was the recipient of the Fulbright Award, attending College d'Europe in Brussels, Belgium.

Regina 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. She was named Best Lawyers’ 2017 New York City Employee Benefits (ERISA) Law Lawyer of the Year.

A partner and chair of the firm’s Employee Benefits and Executive Compensation Group, Robert Fleder has handled ERISA, employee benefits and executive compensation matters for over 40 years. Described in The Best Lawyers in America as “without question the ‘Dean of the Bar’ in his practice area globally, period,” Rob is recognized as one of the leading lawyers in the United States in the area of employee benefits and executive compensation by peer review organizations Chambers USA, The Legal 500 and Who’s Who Legal. Additionally, he has been listed in The Best Lawyers in America for Employee Benefits (ERISA) Law (New York City) since 1987, and was named among the “Nation’s Most Powerful Employment Attorneys – Employee Benefits and ERISA” by Human Resource Executive magazine.


Rob has extensive and sophisticated experience in the legal, accounting, actuarial and human resource issues connected with the implementation and operation of employee benefit plans and executive compensation arrangements.  In numerous merger and acquisition transactions, he has addressed the issues that arise in connection with the assumption of (or failure to assume) benefit plans and other employee obligations.  His major transactions include representation of the airline pilots who led the successful multi-billion dollar effort to have employees acquire a majority stake in United Airlines through an ESOP.

Rob has been involved in defending and settling significant ERISA fiduciary claims involving private plaintiffs and the Department of Labor.  Rob regularly advises about ERISA fiduciary matters for investment funds and plan fiduciaries. Corporate bankruptcies often require major support on benefits and executive compensation, and Rob regularly participates in restructuring and reorganization transactions of every type. In particular, he has significant experience dealing with troubled pension plans, including dealing with PBGC, the federal agency that insures underfunded pensions when a plan sponsor fails, and dealing with multiemployer pension plan withdrawal liability.

Rob is a member of the Executive Committee of the Tax Section of the New York State Bar Association and a member of the New York City and American Bar Associations and has written and lectured extensively.  He is co-chair of the Employee Benefits Committee of the Tax Section of the New York State Bar Association.

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.


  • PhD (Law, Policy and Society), 2003, Northeastern University
  • JD, 1984, Boston University School of Law
  • AB (Philosophy/Economics), 1981, Columbia University

Jeffrey Ross is a partner and chair of the Executive Compensation & ERISA Department, resident in Fried Frank’s New York office. He joined the Firm in 2008 and became a partner in 2009. Mr. Ross’s broad practice focuses on high-stakes ERISA and executive compensation matters in complex transactions.

As part of the Firm’s sophisticated M&A and Private Equity teams, clients frequently call upon Mr. Ross to advise on the employee benefits and executive compensation matters arising in connection with mergers, acquisitions, dispositions, and other related transactions. His practice focuses on the structuring and design of equity compensation arrangements for private and public companies, as well as representing numerous private equity sponsors and their portfolio companies in financial and strategic transactions, including IPOs and other company exits.

Mr. Ross is a frequent speaker on ERISA and compensation matters and is consistently recognized by Chambers USA: America's Leading Lawyers for Business and The Legal 500 as a leading individual in Employee Benefits and Executive Compensation. Mr. Ross is also a board member of The Jewish Community Project Downtown.

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.

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.

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.