Steven D. Einhorn is an associate in the Tax Department and a member of the Employee Benefits & Executive Compensation Group. Steven regularly advises public and private companies with respect to employee benefits and executive compensation matters, including compliance with ERISA, tax, corporate and securities laws and regulations affecting employee benefit plans, programs and arrangements. In addition, Steven advises clients with respect to the employee benefits and executive compensation issues related to corporate mergers & acquisitions and other forms of business transactions and reorganizations.
In the employee benefits area, Steven counsels on the design, implementation and ongoing concerns of employee benefit plans, including profit-sharing, defined benefit, cash balance, money purchase, 401(k), as well as nonqualified, severance and other welfare plans. He has represented clients on employee benefit matters pending with the Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation.
In the executive compensation area, Steven has experience representing both employers and senior executives in the negotiation and drafting of employment agreements, equity compensation arrangements, change of control agreements, severance agreements and other compensation arrangements.
Steven also advises tax-exempt organizations and executives of tax-exempt organizations on compensation and benefit issues, including those applying to Section 403(b) and Section 457 arrangements.
Steven co-authored “Handling Death Under an Equity Compensation Plan,” Chapter 5 in Selected Issues in Equity Compensation, National Center for Employee Ownership (11th ed., 2014) and “Restricting Executive Compensation While Stimulating the Economy,” 22 Taxation and Regulation of Financial Institutions 5 (May/June 2009).
Because of his significant experience in this field, Steven recently was named a "Rising Star" by New York Super Lawyers in 2015-2017 in the area of employee benefits. Previously, Steven was an associate in the Tax, Benefits, and Executive Compensation department at Weil, Gotshal & Manges LLP in New York.