Stephen M. Francis

Provide regular legal advice on employee benefits and related tax and ERISA issues, in connection with unionized and non-unionized personnel. Provide primary advice (design, drafting and implementation) in the areas of qualified 401(k) savings plans, non-qualified pension ("top-hat") plans, and related advice in the context of strategic corporate mergers and acquisitions, spinoffs, asset sales and purchases and plant closings.

Provide regular legal advice on executive compensation and related tax issues, in connection with unionized and non-unionized personnel. Provide primary advice (design, drafting and implementation) in the areas of equity incentive compensation, short and long-term incentive compensation, retention and severance arrangements and related SEC filings, and related advice in the context of strategic corporate mergers and acquisitions, spinoffs, asset sales and purchases and plant closings.

Provide regular advice regarding tax compliance relating to Internal Revenue Code Sections 83, 162(m), 280G, 401(k), 409A, 421-424 and COBRA.

Provide regular legal advice to the company on employment, benefits, executive compensation and related tax issues, in connection with unionized and non-unionized personnel, strategic planning initiatives and corporate transactions, and securities law compliance.