Advertise on podcast: Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast

In this episode of Just Compensation, Megan Monson and Jessica I. Stewart join host Taryn E. Cannataro in discussing common treatments of outstanding stock options and other equity awards in transactions. The discussion covers what different approaches mean for employees, sellers and buyers, as well as the tax implications of various treatments. Monson, Stewart, and Cannataro explore the key issues that all parties in a transaction should keep in mind, from equity plan design and deal documentation to structuring awards that effectively incentivize employees. Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Jessica I. Stewart, Associate, Executive Compensation and Employee Benefits

In this episode of Just Compensation, Andrew E. Graw, Taryn E. Cannataro, and Zachary Bocian discuss ESOPs, employee stock ownership plans. The conversation covers the tax and non-tax benefits of ESOPs, and how ESOPs can be used by shareholders of closely-held companies to diversify all or some of their equity in the company. Speakers: Andrew E. Graw, Partner and Chair, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Zachary Bocian, Associate, Executive Compensation

In this episode of Just Compensation, Megan Monson, Amy C. Schwind, and Jessica I. Stewart discuss employer considerations for involuntary termination of employees, including terms in the employee's contract, reason for termination, and release agreements like severance plans. They cover risks of retaliation or other claims if the employee is a member of a protected class or is on or intends to go on a leave of absence. The conversation reviews state and federal regulation as well as COBRA, 409A tax code, and the WARN act. The episode relays that terminating an employee must be a well thought-out and careful decision.  Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Amy C. Schwind, Counsel, Employment Jessica I. Stewart, Associate, Executive Compensation and Employee Benefits

In this episode of Just Compensation, Megan Monson, Taryn E. Cannataro, and Zachary Bocian discuss employee retention strategies during a company sale, including transaction bonuses, retention bonuses, management carve-out plans, and severance plans. They assess whether the seller or buyer is responsible for funding retention tools and address the legal and practical considerations of such arrangements. To learn more about 280G, listen to Section 280G Unpacked: Pitfalls and Planning for Tech Startups. To learn more about 'Top Hat' structures, listen to Puttin' on Your Top Hat: How to Effectively Structure a Deferred Compensation Plan as a "Top Hat" Plan. Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Zachary Bocian, Associate, Executive Compensation

In this episode of Just Compensation, Jessica I. Kriegsfeld is joined by Lauren M. Hollender to discuss employee handbooks, including varying state and federal laws and best practices for creating, distributing, and maintaining employee handbooks. Hollender explains that employee handbooks are not one-size-fits-all, and they should be customized to fit the company's size, location, and culture.  Speakers: Lauren M. Hollender, Counsel, Employment Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

In this episode of Just Compensation, Jessica I. Kriegsfeld, Amy C. Schwind, and Adam Dickson discuss employment considerations for early-stage companies, including best practices to be compliant with applicable employment laws and to build a strong foundation to grow and attract talent.  Speakers: Adam Dickson, Counsel, Emerging Companies & Venture Capital Amy C. Schwind, Counsel, Employment Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

In this episode of Just Compensation, Megan Monson, Julie Levinson Werner, and Jessica I. Kriegsfeld delve into considerations associated with engaging temporary workers, particularly through a staffing agency. They discuss the benefits of engaging temporary workers, pitfalls to avoid, and best practices.  Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Julie Levinson Werner, Partner, Vice Chair, Employment Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

In this episode of Just Compensation, Megan Monson and Jessica I. Kriegsfeld talk to Anthony O. Pergola, Vice Chair of Lowenstein's Emerging Companies & Venture Capital practice group, about the complexities and challenges of Section 280G, a section of the Internal Revenue Code which can be implicated during company change-of-control transactions. The hosts discuss tips for navigating Section 280G and planning strategies to mitigate adverse tax consequences, emphasizing the importance of early preparation and clear communication throughout the M&A process. Refer to episode "Change of Control: Golden Parachute Rules in the Sale Process" for a more detailed overview of Section280G.  Speakers: Megan Monson, Partner, Executive Compensation, Employment & Benefits Anthony O. Pergola, Partner, Vice Chair, Emerging Companies & Venture Capital Jessica Kriegsfeld, Associate, Executive Compensation, Employment & Benefits

In this episode of "Just Compensation," host Megan Monson invites Lauren M. Hollender and Amy C. Schwind of Lowenstein's Executive Compensation, Employment & Benefits practice group to discuss the intricacies of parental leave. They assess differences in federal and state laws, as well as best practices and considerations for parental leave policies. Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Lauren M. Hollender, Counsel, Employment Amy C. Schwind, Counsel, Employment

In this episode, host Megan Monson talks with Amy C. Schwind from Lowenstein's Executive Compensation, Employment & Benefits practice group about AI's growing role in human resources processes and employment decisions. They discuss what is permitted under applicable laws, potential discriminatory impact, and recommendations for employers that are using AI for employment decisions.  Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Amy C. Schwind, Counsel, Employment

In this episode of "Just Compensation," Megan Monson, Taryn Cannataro, and Jessica Kriegsfeld of Lowenstein's Executive Compensation, Employment and Benefits practice group discuss employment and employee benefit considerations in the context of an M&A transaction. The conversation explains typical treatments of certain types of payments and equity in connection with an M&A transaction, as well as certain employment law considerations and best practices. Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

In this episode of "Just Compensation," Megan Monson, Taryn E. Cannataro, and Jessica Kriegsfeld of Lowenstein's Executive Compensation and Employee Benefits group discuss some considerations for a company preparing for an M&A transaction with respect to employees, employee benefits and compensation. The conversation delves into the importance of being prepared for diligence, the curation of a proper knowledge group, and the implementation of various retention tools. Episode Resource: Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters  Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

This episode of "Just Compensation" features Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld of Lowenstein Sandler's Executive Compensation and Employee Benefits group discuss when severance plans will be subject to ERISA, and the requirements associated with complying with ERISA. They also address other deferred compensation considerations for severance plans such as compliance with Section 409A, noting that while having a severance plan subject to ERISA can impose additional responsibilities for employers, it can also have advantages. Episode Resources: Puttin' on Your Top Hat: How to Effectively Structure a Deferred Compensation Plan as a "Top Hat" Plan | Lowenstein Sandler LLP Deferred Compensation: A Primer on Section 409A of the Code and Why it Matters | Lowenstein Sandler LLP The Impact of 457A on Deferred Compensation from non-US Entities | Lowenstein Sandler LLP  Code Section 409A - Six Month Delay | Lowenstein Sandler LLP Speakers: Andrew E. Graw, Partner and Chair, Executive Compensation and Employee Benefits Megan Monson, Partner, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

  On this episode of Just Compensation, Jessica Kriegsfeld  speaks with Darren Goodman and Taryn E. Cannataro about stock options and Section 409A of the tax code, a complicated set of rules regulating the taxation of non-qualified deferred compensation, such as equity awards. The lawyers discuss how to structure stock options to avoid a penalty tax under Section 409A, including the importance of determining the exercise price of stock options correctly. Speakers: Darren Goodman, Vice Chair, Executive Compensation and Employee Benefits Taryn E. Cannataro, Counsel, Executive Compensation and Employee Benefits Jessica Kriegsfeld, Associate, Executive Compensation and Employee Benefits

As the presidential election approaches, the potential for political discord to spill into the workplace is heightened. On this episode of "Just Compensation," Megan Monson talks with Amy C. Schwind about legal and practical considerations involved with political expression in and related to the workplace, as well as ways to mitigate legal risk. The lawyers explore issues that may give rise to liability for employers, such as political conversations impacting protected classes, as well as topics such as off-duty conduct laws, rules and policies related to political expression, and giving employees time off to vote. Speakers: Megan Monson, Partner, Executive Compensation and Employee Benefits Amy C. Schwind, Counsel, Employment