Stephen's practice focuses on a wide range of executive compensation and employee benefits matters. A significant portion of his practice involves advising clients on the design, implementation, administration, and tax and securities law implications of executive compensation and general employee benefit arrangements. These arrangements include stock incentive and equity-based compensation arrangements; deferred compensation arrangements; employment, severance, and change of control agreements; qualified pension, 401(k), and employee stock ownership plans; tax-sheltered annuity programs; welfare plans; and a variety of other fringe and incentive compensation arrangements. Stephen also counsels plan sponsors and plan fiduciaries on the fiduciary requirements of ERISA and represents clients in administrative matters before the U.S. Internal Revenue Service and Department of Labor.
In addition, Stephen works on the compensation and benefits aspects of business acquisitions, sales, mergers, divestitures, restructurings, and initial public offerings. Stephen also has experience handling the ERISA plan asset and fiduciary aspects of investment fund transactions involving benefit plan investors. Stephen has represented publicly traded companies (including master limited partnerships), privately held companies, tax-exempt employers as well as individual executives. He works closely with clients engaging in a variety of industries, including aviation, energy exploration and production, pipeline, health care, manufacturing, oilfield services, technology, and others.