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Stephen I. Brecher is an Associate in the Tax Department, resident in the New York office, where he practices in the field of employee benefits and executive compensation law.

Stephen provides guidance to both publicly traded and privately held clients in a diverse array of businesses, on a wide variety of matters in the area of executive compensation and employee benefits, including compliance with ERISA, tax, corporate and securities laws and regulations affecting employee benefit plans, programs and arrangements. He advises clients with regard to designing and drafting equity-based compensation plans and awards and represents executives and employers with respect to the negotiation and drafting of executive employment agreements and termination agreements, including compliance with Section 409A. Stephen also advises clients on the operation and administration of 401(k), profit-sharing, defined benefit and other qualified plans. In the corporate mergers and acquisitions area, Stephen analyzes benefits and compensation issues and advises clients regarding the employee benefits aspects of corporate transactions.