Lowenstein Sandler's Employee Benefits & Executive Compensation Podcast

In this episode of Just Compensation, Megan Monson and Jessica I. Kriegsfeld talk to Anthony O. Pergola, Vice Chair of Lowenstein's Emerging Companies & Venture Capital practice group, about the complexities and challenges of Section 280G, a section of the Internal Revenue Code which can be implicated during company change-of-control transactions. The hosts discuss tips for navigating Section 280G and planning strategies to mitigate adverse tax consequences, emphasizing the importance of early preparation and clear communication throughout the M&A process. Refer to episode "Change of Control: Golden Parachute Rules in the Sale Process" for a more detailed overview of Section280G.  Speakers: Megan Monson, Partner, Executive Compensation, Employment & BenefitsAnthony O. Pergola, Partner, Vice Chair, Emerging Companies & Venture CapitalJessica Kriegsfeld, Associate, Executive Compensation, Employment & Benefits

In this episode of "Just Compensation," host Megan Monson invites Lauren M. Hollender and Amy C. Schwind of Lowenstein's Executive Compensation, Employment & Benefits practice group to discuss the intricacies of parental leave. They assess differences in federal and state laws, as well as best practices and considerations for parental leave policies. Speakers: Megan Monson, Partner, Executive Compensation and Employee BenefitsLauren M. Hollender, Counsel, EmploymentAmy C. Schwind, Counsel, Employment

In this episode, host Megan Monson talks with Amy C. Schwind from Lowenstein's Executive Compensation, Employment & Benefits practice group about AI's growing role in human resources processes and employment decisions. They discuss what is permitted under applicable laws, potential discriminatory impact, and recommendations for employers that are using AI for employment decisions.  Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Amy C. Schwind, Counsel, Employment

In this episode of "Just Compensation," Megan Monson, Taryn Cannataro, and Jessica Kriegsfeld of Lowenstein's Executive Compensation, Employment and Benefits practice group discuss employment and employee benefit considerations in the context of an M&A transaction. The conversation explains typical treatments of certain types of payments and equity in connection with an M&A transaction, as well as certain employment law considerations and best practices. Speakers: Megan Monson, Partner, Executive Compensation and Employee BenefitsTaryn E. Cannataro, Counsel, Executive Compensation and Employee BenefitsJessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

In this episode of “Just Compensation,” Megan Monson, Taryn E. Cannataro, and Jessica Kriegsfeld of Lowenstein's Executive Compensation and Employee Benefits group discuss some considerations for a company preparing for an M&A transaction with respect to employees, employee benefits and compensation. The conversation delves into the importance of being prepared for diligence, the curation of a proper knowledge group, and the implementation of various retention tools. Episode Resource: Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters  Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

This episode of “Just Compensation” features Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld of Lowenstein Sandler's Executive Compensation and Employee Benefits group discuss when severance plans will be subject to ERISA, and the requirements associated with complying with ERISA. They also address other deferred compensation considerations for severance plans such as compliance with Section 409A, noting that while having a severance plan subject to ERISA can impose additional responsibilities for employers, it can also have advantages. Episode Resources: Puttin' on Your Top Hat: How to Effectively Structure a Deferred Compensation Plan as a “Top Hat” Plan | Lowenstein Sandler LLP Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters | Lowenstein Sandler LLP The Impact of 457A on Deferred Compensation from non-US Entities | Lowenstein Sandler LLP  Code Section 409A - Six Month Delay | Lowenstein Sandler LLP Speakers: Andrew E. Graw, Partner and Chair, Executive Compensation and Employee Benefits Megan Monson, Partner, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

  On this episode of Just Compensation, Jessica Kriegsfeld  speaks with Darren Goodman and Taryn E. Cannataro about stock options and Section 409A of the tax code, a complicated set of rules regulating the taxation of non-qualified deferred compensation, such as equity awards. The lawyers discuss how to structure stock options to avoid a penalty tax under Section 409A, including the importance of determining the exercise price of stock options correctly. Speakers: Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

As the presidential election approaches, the potential for political discord to spill into the workplace is heightened. On this episode of “Just Compensation,” Megan Monson talks with Amy C. Schwind about legal and practical considerations involved with political expression in and related to the workplace, as well as ways to mitigate legal risk. The lawyers explore issues that may give rise to liability for employers, such as political conversations impacting protected classes, as well as topics such as off-duty conduct laws, rules and policies related to political expression, and giving employees time off to vote. Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Amy C. Schwind, Counsel, Employment

“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide deferred compensation benefits to certain key employees. However, care must be taken to ensure compliance with the relevant requirements of ERISA and Section 409A of the Internal Revenue Code. Darren Goodman, Megan Monson, and  Jessica I. Kriegsfeld of Lowenstein's Executive Compensation and Employee Benefits Group discuss how to structure such plans to make them compliant. Speakers: Darren Goodman, Vice Chair, Executive Compensation and Employee BenefitsMegan Monson, Partner, Executive Compensation and Employee BenefitsJessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

On the latest episode of Just Compensation, Lowenstein's Darren Goodman, Megan Monson, and Jessica Kriegsfeld of the Executive Compensation, Employment and  Benefits practice discuss how the structure of an M&A transaction can influence the treatment of the existing workforce and treatment of employee benefits such as outstanding equity awards, health and welfare plans, and retirement plans.  Speakers: Darren Goodman, Vice Chair, Executive Compensation and Employee BenefitsMegan Monson, Partner, Executive Compensation and Employee BenefitsJessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

In this episode of "Just Compensation," Megan Monson, Amy Komoroski Wiwi, and Amy C. Schwind discuss the evolving landscape of employment-related non-compete agreements, focusing on recent legal developments. The discussion highlights the Federal Trade Commission's recent decision to ban post-employment non-compete clauses and its implications for businesses nationwide, as well as several noteworthy state-level updates over the past six months and how these changes might impact employers and employees. Speakers: Megan Monson, Partner, Executive Compensation and Employee BenefitsAmy Komoroski Wiwi, Partner, Employment Amy C. Schwind, Counsel, Employment

In today's episode, Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld address the U.S. Department of Labor's final amendment to Prohibited Transaction Class Exemption 84-14, commonly known as the QPAM exemption, and its implications for investment managers. The hosts explore the current QPAM exemption, the modifications introduced by the final amendment, and the key takeaways for investment managers to ensure compliance and maintain their QPAM status. Speakers: Andrew E. Graw, Partner and Chair, Executive Compensation and Employee Benefits Megan Monson, Partner, Executive Compensation and Employee Benefits Jessica I. Kriegsfeld, Associate, Executive Compensation and Employee Benefits

On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it, what are the exceptions, and what are the implications of noncompliance?  Speakers: Darren Goodman, Vice Chair, Executive Compensation and Employee BenefitsMegan Monson, Partner, Employee Benefits & Executive CompensationJessica Kriegsfeld, Associate, Executive Compensation and Employee Benefit

On this episode of “Just Compensation,” Darren Goodman, Sophia Mokotoff, and Taryn E. Cannataro  discuss equity compensation that can be issued by partnerships, with a special focus on profits interests. Profits interests are very commonly used by partnerships due to their flexibility in structuring and advantageous tax treatment. The lawyers explain the pros and cons of such arrangements. Speakers: Darren Goodman, Vice Chair, Executive Compensation and Employee BenefitsSophia Mokotoff, Partner, TaxTaryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits

Today on “Just Compensation,” Darren Goodman and Taryn Cannataro of Lowenstein's Executive Compensation & Employee Benefits Group speak with Tax partner Sophia Mokotoff about the various types of equity awards that can be issued by a corporation, such as stock options, restricted stock, restricted stock units, and stock appreciation rights. They address the pros and cons of each, including how are they taxed and why a company would choose to issue one kind over another. Speakers: Darren Goodman, Vice Chair, Employee Benefits & Executive Compensation Sophia Mokotoff, Partner, Tax Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation

Andrew Graw, Taryn Cannataro, and Jessica Kriegsfield of Lowenstein Sandler's Employee Benefits and Executive Compensation Practice Group address multi-employer pension plans in the context of a business transaction, providing listeners with an overview of considerations and areas of potential liability plus tips on how to mitigate these issues. A multi-employer plan is comprised of various unrelated employers who make contributions on behalf of a unionized workforce; these contributions are based on a collective bargaining agreement, so failure to make those contributions or certain types of withdrawals can result in liability for the acquirer or the target. The lawyers advise inquiring about the funding status of the plan, considering the impact of changes in the workforce post-closing, and addressing potential withdrawal liability in the purchase agreement before closing a business transaction when a multi-employer plan is involved. Speakers: Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation Jessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

On the latest episode of “Just Compensation,” Andrew E. Graw, Taryn E. Cannataro, and Jessica I. Kriegsfeld address single-employer defined benefit plans in the context of a business transaction, and the potential liabilities inherent in maintaining the plan post-closing as well prior to the closing— especially in light of how well funded the plan is. They discuss who bears the liability for a defined benefit plan in a transaction, and what an acquirer can do to mitigate the pension liability. Speakers:Andrew E. Graw, Partner and Chair, Employee Benefits & Executive CompensationTaryn E. Cannataro, Counsel, Employee Benefits & Executive CompensationJessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

Today on “Just Compensation,” Darren Goodman, Megan Monson, and Taryn E. Cannataro of Lowenstein's Employee Benefits & Executive Compensation group are joined by Sophia Mokotoff, partner in the firm's Tax group, to discuss Internal Revenue Code Section 457A, a complicated provision of the tax code which regulates deferred compensation from certain non-US entities. The lawyers provide a high level overview of 457A and when it applies, so that companies and individuals know its potential impact. Speakers: Darren Goodman, Vice Chair, Employee Benefits & Executive CompensationMegan Monson, Partner, Employee Benefits & Executive Compensation Sophia Mokotoff, Partner, TaxTaryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation

In today's episode of “Just Compensation,” Kate Basmagian, partner in Lowenstein's Capital Markets & Securities group and chair of the firm's ESG group; Christine Osvald-Mruz, partner in the Employee Benefits & Executive Compensation group; and associate Jessica I. Kriegsfield discuss the new NASDAQ and NYSE clawback policy requirements, including the new listing standards, what companies must include in their clawback policies, and what companies should do now. Speakers: Kate Basmagian, Partner, Chair, ESG Practice Christine Osvald-Mruz, Partner, Employee Benefits & Executive Compensation Jessica I. Kriegsfeld, Associate, Employee Benefits & Executive Compensation

A well-thought-out hiring process can help companies not only attract and retain top talent, but it can also ensure that companies meet legal obligations, obtain necessary protections, and avoid costly mistakes. In this episode of Just Compensation: Lowenstein's Employee Benefits & Executive Compensation Podcast, Megan Monson, Julie Levinson Werner, Taryn E. Cannataro, and Amy C. Schwind discuss best practices for onboarding new employees, and recent legal developments that may impact how a company approaches this process. The attorneys give an overview of documentation that should be in place before hiring new employees, such as offer letters, restrictive covenant agreements, employment policies, and an employee handbook, as well as state-specific forms regarding such issues as taxes, direct deposit authorizations, and electronic monitoring; they also explain the importance of correctly classifying employees as either exempt or nonexempt, and the possible penalties for failing to comply with these and other wage and hour requirements.  Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Julie Levinson Werner, Partner, Employment Counseling & Litigation Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation Amy C. Schwind, Counsel, Employment Counseling & Litigation

Today on Just Compensation, Megan Monson, Julie Levinson Werner, Taryn E. Cannataro, and Amy C. Schwind discuss some of the issues an employer must consider as the workforce becomes increasingly remote. They recommend that employers set clear expectations on issues such as hours and availability for employees who work from home, and they encourage employers to be aware of compliance issues arising from such state specific requirements such as non-competes, benefits, wage and hour laws, and reporting obligations. Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Julie Levinson Werner, Partner, Employment Counseling & Litigation Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation Amy C. Schwind, Counsel, Employment Counseling & Litigation

Megan Monson, Amy Komoroski Wiwi, and Jessica I. Kriegsfeld talk about recent developments and trends in the law relating to employment-related non-competition agreements, including a proposed federal rule that could significantly limit their use. They also explore potential ideas and workarounds for employers to consider in place of non-competes in order to provide protection to a company.  Note: Since the time of recording this episode, NY law has now passed both the senate and assembly.  Speakers: Megan Monson, Partner, Employee Benefits & Executive CompensationAmy Wiwi, Partner, Employment Counseling & LitigationJessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

Andrew E. Graw, Megan Monson, Jessica Kriegsfeld discuss the SECURE 2.0 Act and some of the retirement plan changes it will create in 2023 and beyond, such as raising the age for taking required minimum distributions from tax-qualified plans; mandating automatic enrollment; and increasing the catch-up contribution limit. The lawyers explain the public policy behind the changes— to increase retirement plan savings as well as the number of people participating in 401Ks, —and reiterate the importance of employers providing information that allows employees to make educated decisions about their retirement plan savings and deferral elections. Episode Resource:  SECURE 2.0 Legislation: Impact on Qualified Plans (EBEN) | Lowenstein Sandler LLP Speakers: Andrew E. Graw, Partner and Chair, Employee Benefits & Executive CompensationMegan Monson, Partner, Employee Benefits & Executive CompensationJessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

The latest “Just Compensation” podcast features Megan Monson, Taryn E. Cannataro, and Jessica Kriegsfeld of Lowenstein's Employee Benefits & Executive Compensation group describing some of the benefits-related considerations of which buyers should be aware in transactions involving an entity that uses a professional employer organization or PEO. Many companies use PEOs to handle HR tasks such as payroll; however, acquiring a company that uses a PEO may require a different approach for deal documentation and consideration on the go-forward status of health/welfare and retirement plans, including understanding procedural requirements and limitations, to name a few—all of which could cause unexpected delays and administrative burdens. Episode Resources: 401k Plan Considerations in M&A Transactions Acquiring a Company That Uses a Professional Employer Org. Speakers: Megan Monson, Partner, Employee Benefits & Executive CompensationTaryn E. Cannataro, Counsel, Employee Benefits & Executive CompensationJessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

In this edition of “Just Compensation,” Andrew E. Graw, Chair of Lowenstein's Employee Benefits & Executive Compensation practice, talks with partner Megan Monson and counsel Taryn E. Cannataro about 401(k) plan considerations in the context of mergers and acquisitions. They address potential alternatives on what to do with a target's 401(k) plan (if anything) in a transaction, including some pros/cons of each approach; specific considerations for 401(k) plans that vary based upon deal structure; the 401(k) plan termination process; and the importance of employee messaging related to 401(k) plan treatment.  Speakers: Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation Megan Monson, Partner, Employee Benefits & Executive CompensationTaryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation

In this episode, the hosts discuss how companies can structure “in-the-money” stock options in order to avoid violating IRS rules governing non-qualified deferred compensation. They also address the benefits and potential downsides to this kind of option and what companies should know if they're looking to grant them. Speakers: Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation Megan Monson, Partner, Employee Benefits & Executive CompensationTaryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation

Lately, more and more companies are unfortunately finding themselves in a situation where they need to lay off part of their workforce. This discussion outlines some of the high-level considerations to keep in mind as companies navigate this process, including whether to offer the impacted employees' severance or other benefits like extended COBRA; whether the company should require employees to sign a release in connection with severance offer, and if there is any risk of violating the ADEA, WARN Act, or other protective state or federal statutes. The panelists also address extending the post-termination period during which an employee might be eligible to exercise vested stock options, and the PR ramifications of layoffs.  Speakers: Megan Monson, Partner, Employee Benefits & Executive CompensationJulie Levinson Werner, Partner, Employment Counseling & LitigationJessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation

Darren Goodman, Megan Monson, and Taryn E. Cannataro of Lowenstein's Executive Compensation & Employee Benefits Group discuss what companies can or should do if stock options are about to expire, which is a particular concern in today's uncertain economic climate. Speakers:Darren Goodman, Partner, Employee Benefits & Executive Compensation Megan Monson, Partner, Employee Benefits & Executive Compensation Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation

Darren Goodman and Taryn Cannataro of Lowenstein's Employee Benefits and Executive Compensation group are joined by guest Eric Weiner, partner in the firm's Tech Group and the Co-Chair of Lowenstein Crypto to discuss a hot topic and emerging trend in executive compensation: cryptocurrency and token issuances. Despite the recent downturn in the crypto markets, we have continued to see crypto employers granting tokens to incentivize their employees. This podcast episode provides a brief overview of the various forms of token issuances, how token awards differ from equity awards from a tax perspective, and considerations to keep in mind if you plan to grant tokens to employees. Speakers:Darren Goodman, Partner, Employee Benefits & Executive Compensation Eric Weiner, Partner, Tech Group and Co-Chair of Lowenstein Crypto Taryn E. Cannataro, Associate, Employee Benefits & Executive Compensation

Megan Monson, Andrew E. Graw, Taryn E. Cannataro of Lowenstein's Employee Benefits & Executive Compensation group discuss with partner Marie DeFalco, Co-Chair of the firm's Investment Management group, the significance of the QPAM exemption from ERISA prohibitions on transactions with a party in interest for investment advisers. The group explains current and possible new requirements for qualifying for the QPAM exemption; registration and recordkeeping rules; the potential impact of raising the required total AUM; and how the lack of a lack of a “grandfathering” period can prove a challenge for investment advisers. Episode Resources: DOL Proposes Significant Changes to the QPAM Exemption for Managing ERISA Assets Plan Fiduciaries, Including Investment Advisers and Fund Managers, Take Note – U.S. Department of Labor Proposes Enhanced QPAM Requirements Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation Taryn E. Cannataro, Associate, Employee Benefits & Executive Compensation Marie DeFalco, Partner and Co-Chair, Investment Management Group

In this episode of “Just Compensation,” Megan Monson, Taryn E. Cannataro and Darren Goodman discuss phantom equity, which is a type of bonus plan often utilized by privately held companies, particularly when the company's stock has declined in value. The episode touches on why a company might want to issue phantom equity, why might an employee want to receive it, and what timing, taxation and other considerations should one keep in mind when designing this kind of arrangement as an alternative to issuing actual equity. Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Darren Goodman, Partner, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

James Gregory, Batool T. Banker, and Taryn E. Cannataro of Lowenstein's Employee Benefits & Executive Compensation practice lay out tips for negotiating a fulsome executive employment agreement for both new hires and existing employees whose employer is undergoing a change in control. The lawyers discuss the importance of clear contractual terms governing issues such as duration, termination, severance, and compensation – including cash compensation and equity; as well as non-competes, non-solicits, and other restrictive covenants. Speakers: James Gregory, Partner, Employee Benefits & Executive Compensation Batool Banker, Associate, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

In the current state of the economy, stock option repricing may be a valuable tool in incentivizing employees. Partners Darren Goodman and Megan Monson talk with Taryn Cannataro about the benefits of repricing, the variety of forms they can take, and potential downsides tech companies need to be aware of before embarking on a stock option repricing. Speakers: Darren Goodman, Partner, Employee Benefits & Executive Compensation Megan Monson, Partner, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

Host Megan Monson, partner in Lowenstein's Employee Benefits & Executive Compensation group, talks to guests Andrew E. Graw, the group's Chair, and Julie Levinson Werner, partner in the firm's Employment Counseling & Litigation practice, about how employers can offer support to employees in the wake of the Supreme Court's overturning of Roe v. Wade. The podcast discusses how an employer may offer reimbursement for travel expenses related to obtaining an abortion; how an employer may protect employee privacy in such a case; and whether an employer may be held criminally liable for aiding and abetting an abortion in jurisdictions where the procedure is now illegal. Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Andrew Graw, Partner and Chair, Employee Benefits & Executive Compensation Julie Levinson Werner, Partner, Employment Counseling & Litigation

Partners Dotan Barnea and Darren Goodman talk with Taryn Cannataro about what a startup outside of the United States should do if it is considering granting stock options to employees in the U.S. Such situations give rise to compliance issues under multiple sets of rules, depending upon the jurisdictions involved, as well as important tax consequences. Speakers: Darren Goodman, Partner, Employee Benefits & Executive Compensation Dotan Barnea, Partner, The Tech Group, Co-Chair, Israel Practice Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

In today's episode of “Just Compensation,” hosts Megan Monson, Taryn E. Cannataro, and Batool T. Banker of Lowenstein's Employee Benefits & Executive Compensation practice examine the Form 5500, which must be filed by all employers and plan administrators who maintain a tax structured retirement plan such as a 401(K), defined benefit pension plan, or health and welfare plan. They discuss who must file the Form 5500 and when, as well as how to correct a late or erroneous filing in order to avoid costly fines. Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Batool Banker, Associate, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

Every private startup company that grants stock options or is considering granting stock options needs to consider major issues that could have long ranging impacts: proper documentation and approval of all stock option grants; and their tax implications. Eric Weiner, partner in Lowenstein's Tech Group, joins Darren Goodman and Taryn E. Cannataro of the firm's Employment Benefits & Executive Compensation group to discuss how startups can save time and expense in the granting of stock options, especially in anticipation of an eventual exit or sale. Speakers: Darren Goodman, Partner, Employee Benefits & Executive Compensation Eric Weiner, Partner, The Tech Group Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

Darren Goodman, Megan Monson, and Taryn Cannataro provide a high-level overview of Section 280G issues that can arise when a private company considers selling (otherwise known as the golden parachute rules), including what individuals and companies are impacted by Section 280G, what type of payments need to be taken into account, and how to address Section 280G. Speakers: Darren Goodman, Partner, Employee Benefits & Executive Compensation Megan Monson, Partner, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

n today's episode of “Just Compensation” Megan Monson and Taryn Cannataro are joined by bankruptcy attorney, Nicole Fulfree to discuss benefits considerations in bankruptcy. The goal of this discussion is to provide food for thought on how to navigate common issues that arise in this area, and to help you understand what alternatives are available as it relates to certain benefit plans. Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation Nicole Fulfree, Counsel, Bankruptcy

This episode of “Just Compensation” features Darren Goodman, Taryn Cannataro, and Megan Monson discussing restricted stock units (or RSUs). The panel describes what a RSU is, the pros/cons of issuing RSUs, and different types of features that can apply to RSUs, including double vesting for tax planning purposes.  Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Darren Goodman, Partner, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

In today's episode of “Just Compensation” Megan Monson and Taryn Cannataro will focus on common pitfalls that arise in the context of equity plans for corporations. The discussion brings awareness of common problems and how to navigate them. Speakers: Megan Monson, Partner, Employee Benefits & Executive Compensation Taryn Cannataro, Associate, Employee Benefits & Executive Compensation

Founders and early employees of a company tend to get stock when the company is new and has very little value. The idea is to purchase or grant shares when the value is low, with little tax to pay, and then reap the benefits of the appreciated value of the company after it becomes successful. The problem is: sometimes you miss the boat. Host Megan Monson is joined by Lowenstein Sandler's Christine Osvald-Mruz and Chandra Shih to discuss what alternatives are available when this happens. Speakers: Megan Monson, Counsel, Employee Benefits & Executive Compensation Christine Osvald-Mruz, Partner, Employee Benefits & Executive Compensation Chandra Shih, Partner, The Tech Group

In this episode, Megan Monson, Christine Osvald-Mruz and Chandra Shih focus on the benefits of obtaining a Section 409A valuation for grants of stock options, practical tips relating to 409A valuations and option grants, and the ramifications for failing to grant options at fair market value with colleague. Speakers: Megan Monson, Counsel, Employee Benefits & Executive Compensation Christine Osvald-Mruz, Partner, Employee Benefits & Executive Compensation Chandra Shih, Partner, The Tech Group

Companies frequently consider whether to grant a stock option with the ability to exercise the option before it has vested, which is considered an “early exercise” right. In this episode of "Just Compensation", hosts Andrew Graw and Megan Monson discuss what an early exercise right is as well as the pros/cons of issuing options with this feature. Speakers: Andrew Graw, Partner and Chair, Employee Benefits & Executive Compensation Megan Monson, Counsel, Employee Benefits & Executive Compensation

In this episode of 'Just Compensation,' hosts Andrew Graw and Megan Monson focus on a subject that often arises and befuddles clients - the application of the 6-month delay rule under Section 409A of the Internal Revenue Code. Speakers: Andrew Graw, Partner and Chair, Employee Benefits & Executive Compensation Megan Monson, Counsel, Employee Benefits & Executive Compensation

Hosts Andrew Graw and Megan Monson discuss the American Rescue Plan Act of 2021 (ARPA) as part of the new (third) COVID-19 stimulus relief bill. The ARPA assists qualifying individuals who lose coverage under an employer's group health plan due to an involuntary termination of employment or reduction of hours by allowing them to opt for COBRA coverage at no cost from April 1 through September 30.  This episode focuses on frequently asked questions surrounding the ARPA. Speakers: Andrew Graw, Partner and Chair, Employee Benefits & Executive Compensation Megan Monson, Counsel, Employee Benefits & Executive Compensation

Hosts Andrew Graw and Megan Monson discuss why Lowenstein Sandler started the podcast series, “Just Compensation.” Geared towards companies and senior executives, this podcast series--which features members from Lowenstein Sandler's Employee Benefits Executive Compensation Practice Group, lawyers from other practice areas, and other special guests--will review the basics of benefits, as well as covering common issues and hot topics in this niche area of law that involves navigating complex tax rules and ERISA. Speakers: Andrew Graw, Partner and Chair, Employee Benefits & Executive Compensation Megan Monson, Counsel, Employee Benefits & Executive Compensation