Concentration

Regulatory compliance of pension and other employee plans, executive compensation and employment agreements

Summary

Gail Stewart serves as the chair of the firmwide employee benefits & executive compensation section. She has been with the firm’s tax department since 1983. Ms. Stewart has over 20 years of experience in employee benefits matters and provides counsel to companies on the design and regulatory compliance of pension, profit sharing and employee stock ownership plans and welfare benefit plans. She has extensive experience with the design and implementation of executive compensation arrangements, such as equity-based incentive programs, salary continuation plans, golden parachute arrangements and employment agreements.

In the executive compensation area, Ms. Stewart helps clients establish and manage executive compensation plans and arrangements, as well as negotiate and draft employment and severance agreements with senior executives of publicly traded and privately held companies.

Ms. Stewart also regularly advises clients on employee benefits issues attendant to mergers, acquisitions, public offerings and bank loans, as well as on prohibited transactions and fiduciary problems relating to employee benefit plan investments. She represents clients of all sizes, both public and private, in a variety of industries.

Publications, Speeches and Presentations

• Presenter, “Annual Update: A Look Back at 2011 and What to Expect for 2012,” American College of Employee Benefits Counsel, Houston, Texas, November 2011
• Presenter, “Countdown to Year End-What You Need to do to Keep Your Plans in Compliance,” Joint Committee on Employee Benefits, Teleconference, October 2011
• Panelist, “Don’t Let the Door Hit You on the Way Out: Terminated Employees and Employee Benefits,” American College of Employee Benefits Counsel, Toronto, Canada, September 2010
• Panelist, “Executive Compensation under Dodd-Frank Act,” American Bar Association, Section of Taxation, Employee Benefits Committee, Toronto, Canada, September 2010
• Presenter, “Performance Shares,” NASPP Greater Houston Area Chapter Meeting, Houston, Texas, May 2010
• Panelist, “Scope of IRS Audits and Information Document Requests,” Strafford Live Teleconference/Webinar, Houston, February 2010
• “Legislative Update: A Look Back at 2009 and What to Expect for 2010,” International Society of Certified Employee Benefits Specialists, Houston, December 2009
• Moderator, “Perspectives on Executive Compensation,” HR Leadership Summit, Houston, November 2009
• Panelist, “Securities Law Update,” American Bar Association, Section of Taxation, Employee Benefits Committee, Chicago, September 2009
• Panelist, “Economic Downturns & Alternatives to Reductions in Force,” Houston Bar Association Labor & Employment Law Section, Houston, July 2009
• “Benefits Issues That Arise In M&A Transactions With Distressed Companies,” American Bar Association, Section of Taxation, New Orleans, January 2009
• “Executive Compensation in the Current Economy,” American Bar Association, Section of Taxation, New Orleans, January 2009
• “Legislative Update: A Look Back at 2008 and What to Expect for 2009,” International Society of Certified Employee Benefits Specialists, Houston, December 2008
• “Restricted Stock (Including Effective Communication and Education,” NASPP Chapter Meeting, Houston, May 2008
• “Qualified Performance-Based Compensation: The High Bar of 162(m),” ERISA Industry Group, Houston, March 2008
• “Frequent Fliers: Tax and Disclosure of Travel-Related Fringe Benefits for Executives,” American Bar Association, Section of Taxation, Lake Las Vegas, Nevada, January 2008
• “Employee Benefit Issues for 2008,” International Society of Certified Employee Benefits Specialists, Houston, December 2007
• “Overview of Section 409A and Severance/Settlement Agreements,” Texas Institute for CLE, Houston, October 2007
• “Automatic Savings Savvy,” American Bar Association Tax/RPTEL Employee Benefits Committee, Vancouver, September 2007
• “Overview of Form 8-K Filing Requirements,” American Bar Association, Section of Taxation, Boston, September 2004