Adam W. Scoll is a senior counsel in the Tax Department and a member of the Private Investment Funds Group. He has been practicing in the field of employee benefits and executive compensation law since 2001.
Adam has provided guidance to clients on a wide variety of matters in the areas of employee benefits and executive compensation, including the investment of plan assets, the implementation of employee benefit plans, employee benefit issues in mergers and acquisitions, the awarding of equity-based compensation, and the negotiation and drafting of employment agreements and severance arrangements.
In the executive compensation area, Adam has been involved in the representation of both employers and senior executives in the negotiation and drafting of employment agreements, deferred compensation plans, supplemental executive retirement plans, and long-term incentive plans, including compliance with Sections 409A and 457A of the Code. He also advises clients on matters concerning stock options, restricted stock and other types of equity awards.
In connection with corporate mergers and acquisitions, Adam analyzes compensation benefits issues and drafts and negotiates key benefits provisions, including provisions involving “golden parachute” tax issues, controlled groups, health and welfare liabilities, severance obligations, and COBRA obligations.
Adam often advises pension trusts and other tax-exempt organizations in regards to structuring and analyzing alternative investments. He also works with other groups at the firm in structuring and maintaining investment funds that include participation by pension plans.
Through his work in the investment fund area, Adam has obtained extensive experience in applying the rules provided under the ERISA “plan asset” regulations, including the operation of venture capital operating companies and real estate operating companies, and in structuring nonqualified deferred compensation arrangements for investment fund sponsors in compliance with Sections 409A and 457A of the Code.