Executive Compensation

Reinhart's Executive Compensation team combines the experience and skills of more than 20 professionals representing each of the practice areas vital to executive compensation arrangements. Our practice incorporates corporate and securities law, employee benefits and tax and estate planning principles; enabling us to use a comprehensive approach to executive compensation planning. Reinhart clients draw on our team's wide range of knowledge and depth of expertise in structuring and implementing executive compensation arrangements.

We counsel public and privately held companies and nonprofit entities and their executives on the issues and risks related to compensation arrangements. Our experience makes us a key partner for businesses in evaluating important aspects of executive compensation projects including:

In addition, our Employee Benefits Practice is a national leader in establishing and maintaining broad-based benefit compensation arrangements, such as qualified retirement plans (including 401(k) plans and ESOPs).

When changes are made in compensation programs or applicable laws, or when new programs or employment contracts are established, our team of skilled and cross-disciplinary professionals provides an analysis of the issues critical to the success of the program. Our Executive Compensation team advises clients on:

• Conditions for obtaining desired tax treatments for ISO and nonstatutory options, restricted stock, nonqualified deferred compensation and other benefit arrangements
• Application of employment taxes and tax withholding requirements
• Conditions for minimizing individual executive's income, estate and gift taxes
• Avoidance of "golden parachute" tax penalties
• Compliance with exceptions to section 162(m) limitations on deduction of executive compensation
• Implications of executive compensation programs overseas and implications for non-U.S. companies of compensation arrangements in the United States
• Compensation committee composition and plan administration issues
• Use of trusts and other devices to secure payment of the promised compensation to executives
• ERISA "top-hat" plan issues
• Special issues that arise when employer is a limited liability company or other business entity
• Application of federal legislation regulating accounting practices to executive compensation programs
• Securities registration, exemption and reporting requirements including SEC filings, prospectuses and proxy materials
• "Short-swing" trading and other securities law restrictions and disclosure requirements