Lara L Hemingway

My practice focuses on executive compensation, employee pension and welfare benefits, equity compensation, corporate governance and taxation. I regularly provide advise concerning all aspects of executive compensation and employee benefit plan compliance, including non-qualified plans, 409A, 401(k)s, Cafeteria Plans, HRAs, ESPPs, ERISA, COBRA, EESA/ARRA, equity compensation and other tax issues.

I manage pension and benefit plan compliance in the merger and acquisition context, including qualified and non-qualified arrangements, plan interpretation, termination, and mergers, as well as executive benefit issues under Code Sections 280G (parachute payments) and 409A (non-qualified deferred compensation). I also provide advise on the executive compensation restrictions under EESA/ARRA and the Dodd-Frank Act for financial institutions. I have expertise in executive benefit plan packages, including equity-incentive plans and supplemental executive benefit plans, non-qualified deferred compensation, and executive employment agreements. I also work on qualified plans, assisting clients with plan design, ongoing compliance, plan corrections, mergers and terminations.