Jeffrey W. Kroh is a principal at Groom Law Group, Chartered and works with the firm's Executive Compensation and Plan Design and Taxation practice groups. His practice focuses on counseling plan sponsors and financial institutions regarding the design and administration of executive deferred compensation plans, equity compensation plans, and qualified retirement plans for large public and private companies. Mr. Kroh joined Groom in 2005 and over the last several years, has worked extensively on executive and nonqualified deferred compensation issues, including the design of traditional deferred compensation plans, supplemental executive retirement plans (SERPs), annual and long-term bonus plans, change in control and severance arrangements, employment agreements, and equity awards in compliance with Internal Revenue Code sections 83, 162(m) and 409A, compliance with TARP restrictions on executive compensation, and other "top-hat" plan and rabbi trust design and compliance issues.