This course is designed to provide students with an overview of the key laws that apply and shape the design and operation of employee benefits and executive compensation, including the Employee Retirement Income Security Act of 1974 (ERISA), as amended, and relevant federal tax, labor, employment, and securities laws. The course will analyze the most common employee compensation and benefit plans and arrangements maintained by U.S. employers, including tax-qualified retirement plans (e.g., 401(k) plans), health and welfare plans, deferred compensation, equity-based plans (e.g., restricted stock, restricted stock units, stock options, etc.), and employment agreements. These objectives will primarily be attained by introducing students to employee benefits and executive compensation through the lens of mergers and acquisitions.

Open to Tax LL.M. students.

Recommended for the Following Professional Pathways: Corporate Transactions and Governance; International Business; Labor and Employment (Corporate Perspective); Tax; Trusts and Estates; Family Law; Government/Public Sector; Labor and Employment; Media, Entertainment, Sports, Fashion; General Practice – Litigation/Dispute Resolution; General Practice – Transactional

2 Credits