Groom attorneys work with employers to help design, fund, and administer arrangements that will attract and retain executives while complying with all applicable state and federal laws, including those under the authority of the Departments of Treasury and Labor, as well as the IRS, SEC, and state regulators.

Major substantive areas of our practice include IRC section 409A compliance and correction, as well as the design and administration of long-term incentive compensation arrangements, voluntary nonqualified deferred compensation plans, qualified and nonqualified stock options, other equity and phantom equity programs, and supplementation employee retirement programs (SERPs). We also have decades of experience working on related plan financing and tax matters.

As leading advisers on employee benefit matters, our lawyers have unparalleled experience handling all types and aspects of executive compensation arrangements for our clients.


  • 409A Compliance
  • Deduction Limit Under 162(m)
  • Employee Stock Purchase Plans
  • Employment Taxes
  • Equity Programs
  • Executive Agreements
  • Nonqualified Plan Funding
  • Nonqualified Retirement Plans