HOME SEARCH RESOURCES CONTACT
 
 
 
 
  ANDREA S. RATTNER    
Phone 212.969.3812
arattner@proskauer.com
 
PARTNER
   
Picture of ANDREA S. RATTNER

Press Room

In The News
Deal Diary
Votorantim Moves Into US and China
IRS Extends Section 409A Transition Relief to December 31, 2008

Client Alerts
Second Circuit Rules Cash Balance Pension Plans Are Not Age Discriminatory
U.S. Supreme Court Rules that Insurers Reviewing Benefit Claims
Incentive Awards Payable on Certain Terminations of Employment Prior to Attaining the Performance Goal Cannot Qualify as "Performance-Based Compensation" Under 162(m)

Press Releases
Proskauer Rose Represents Celgene in Closing of Acquisition of Pharmion for $2.9 Billion
Proskauer Rose Represents Celgene in Agreement to Acquire Pharmion For $2.9 Billion
Proskauer Rose Announces 83 Lawyers Ranked Among City's Best In New York Super Lawyers

Published Articles
Impact of the Sarbanes-Oxley Act and Current Legislative and Regulatory Proposals on Employee Benefits and Executive Compensation - Part II
Impact of the Sarbanes-Oxley Act and Current Legislative and Regulatory Proposals on Employee Benefits and Executive Compensation - Part I

Webinars
(REPLAY) The Stock Options Controversy

Speaking Engagements
IIR Private Equity Tax Practices Conference

View all ANDREA S. RATTNER's Press Room Items

New York Office:
1585 Broadway
Fax 212.969.2900

Practice Areas:
Employee Benefits
Employee Stock Ownership Plans
Executive Compensation
Fiduciary Duty Relating To Benefit Plans
Health Benefit Plans
Mergers & Acquisitions
Multi Employer Plans
Not-for-Profit / Exempt Organizations
Pension Plans
Taxation
Initial Public Offerings
Regulatory / Treasury
International Practice Group
Education:
BENJAMIN N. CARDOZO SCHOOL OF LAW, J.D., 1986
CORNELL UNIVERSITY, A.B., 1983
 
Bar Admission:
06/01/1987 NEW YORK
 
Court Admissions:
1987 U.S. DISTRICT COURT, NEW YORK, EASTERN DISTRICT
1987 U.S. DISTRICT COURT, NEW YORK, SOUTHERN DISTRICT
 
Bar Affiliations:
ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK, MEMBER, EMPLOYEE BENEFITS COMMITTEE
AMERICAN BAR ASSOCIATION, MEMBER, SECTION ON TAXATION, EMPLOYEE BENEFITS COMMITTEE
 
Biography:

Andrea S. Rattner is the Chair of Proskauer Rose LLP's Tax Department, where she practices in the field of employee benefits and executive compensation law. She is also co-chair of the Proskauer Stock Options Task Force, a multidisciplinary team of more than 25 senior lawyers with extensive experience in all issues relating to stock options.

She counsels clients with respect to the tax, securities, corporate governance, stock exchange, ERISA and other implications affecting executive compensation arrangements. Andrea regularly provides advice regarding equity arrangements (such as stock options, restricted stock, RSUs and phantom stock), employment agreements, change-in-control agreements and all other types of executive compensation (including incentive arrangements, SERPs, deferred compensation and "409A" and "162(m)"-compliant plans). With respect to these issues, she advises companies, boards of directors, compensation committees and senior executives in numerous industries.

Andrea also advises clients on compliance with ERISA, the Internal Revenue Code, and other laws affecting employee benefit plans, as well as plan design, administration, termination, fiduciary duty issues, prohibited transactions, qualification requirements, and other matters concerning pension, profit-sharing, employee stock ownership, 401(k), and other types of plans. She has extensive experience with respect to the legal consequences relating to the use of employer stock in tax-qualified plans such as ESOPs, profit-sharing, stock bonus, and pension plans.

Andrea also counsels clients on benefits and compensation matters arising in all types of corporate transactions, including mergers & acquisitions, restructurings, debt and equity offerings and bankruptcies. In numerous transactions, she has addressed issues concerning the treatment of stock options and other equity awards, change-in-control and "golden parachute" tax issues, multi-employer plan withdrawal liability, controlled groups, overfunded and underfunded defined benefit plans, post-retirement health and welfare liabilities, severance obligations, COBRA, and certain PBGC-related issues.

Andrea writes and lectures frequently on employee benefits and executive compensation matters. Since 1993, she has served as an adjunct professor on the faculty of Cornell University (New York State School of Industrial & Labor Relations-Management Programs). Andrea is a member of the Association of the Bar of the City of New York, is the immediate past Chair of the Committee on Employee Benefits, and was a recipient in 2005 of The Legal Aid Society’s Outstanding Pro Bono Service award. Andrea was listed as a New York Super Lawyer in 2006 and 2007 and was also recognized in the 2007 edition of US Legal 500 for her Mergers & Acquisitions work.

Andrea graduated from the Benjamin N. Cardozo School of Law in 1986, where she was an editor of the Women's Annotated Legal Bibliography and the recipient of the Cardozo faculty award for best student writing. She received her undergraduate degree from Cornell University in 1983.

 
   
  ^top