Defined Benefit Plans: Mitigating Pension Liabilities in a Business Transaction
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
Release Date: 02/01/2024
What’s New in Employment Law? Part I: State-Specific Changes
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, , , and discuss employment law updates and trends from 2025 and what employers should expect as 2026 continues. They delve into state-specific changes, noting minimum wage and salary threshold increases, prenatal leave and sick time, and independent contractor classifications, and other New York, New Jersey, and California legislation. Speakers: , Partner, Executive Compensation and Employee Benefits , Partner, Executive Compensation and Employee Benefits , Senior Counsel, Executive Compensation and Employee Benefits
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Commission Basics: Key Considerations for Commission Plans
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, and discuss legal considerations regarding commission payment, covering the key components of commission plans. They advise against ambiguity in plans by suggesting employers prepare clear, written commission plans that define eligibility, earning criteria, calculation, and payment timing while complying with state wage-and-hour and tax laws. Speakers: , Partner, Executive Compensation and Employee Benefits , Senior Counsel, Employment
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Your Options Have Options: Assessing Treatments of Outstanding Stock Options and Other Equity Awards
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, and join host in discussing common treatments of outstanding stock options and other equity awards in transactions. The discussion covers what different approaches mean for employees, sellers and buyers, as well as the tax implications of various treatments. Monson, Stewart, and Cannataro explore the key issues that all parties in a transaction should keep in mind, from equity plan design and deal documentation to structuring awards that effectively incentivize employees. Speakers: , Partner, Executive Compensation and Employee Benefits , Counsel,...
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ESOPs: What They Are, Why They’re Used, Benefits, Drawbacks, and Pitfalls
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, , , and discuss ESOPs, employee stock ownership plans. The conversation covers the tax and non-tax benefits of ESOPs, and how ESOPs can be used by shareholders of closely-held companies to diversify all or some of their equity in the company. Speakers: , Partner and Chair, Executive Compensation and Employee Benefits , Counsel, Executive Compensation and Employee Benefits , Associate, Executive Compensation
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Avoiding the Bad Breakup: Employee Termination Considerations
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, , , and discuss employer considerations for involuntary termination of employees, including terms in the employee's contract, reason for termination, and release agreements like severance plans. They cover risks of retaliation or other claims if the employee is a member of a protected class or is on or intends to go on a leave of absence. The conversation reviews state and federal regulation as well as COBRA, 409A tax code, and the WARN act. The episode relays that terminating an employee must be a well thought-out and careful decision. ...
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Sell Your Company, Not Your Employees: Employee Retention Tactics During Sales
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, , , and discuss employee retention strategies during a company sale, including transaction bonuses, retention bonuses, management carve-out plans, and severance plans. They assess whether the seller or buyer is responsible for funding retention tools and address the legal and practical considerations of such arrangements. To learn more about 280G, listen to To learn more about 'Top Hat' structures, listen to Speakers: , Partner, Executive Compensation and Employee Benefits, Counsel, Executive Compensation and Employee Benefits, Associate,...
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A Handbook on Handbooks: Creating the Right Employee Handbook for Your Company
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, is joined by to discuss employee handbooks, including varying state and federal laws and best practices for creating, distributing, and maintaining employee handbooks. Hollender explains that employee handbooks are not one-size-fits-all, and they should be customized to fit the company's size, location, and culture. Speakers: , Counsel, Employment, Associate, Executive Compensation and Employee Benefits
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Employment Considerations for Early-Stage Companies
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, , , and discuss employment considerations for early-stage companies, including best practices to be compliant with applicable employment laws and to build a strong foundation to grow and attract talent. Speakers: , Counsel, Emerging Companies & Venture Capital, Counsel, Employment, Associate, Executive Compensation and Employee Benefits
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Tips for Engaging Temporary Workers
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, , , and delve into considerations associated with engaging temporary workers, particularly through a staffing agency. They discuss the benefits of engaging temporary workers, pitfalls to avoid, and best practices. Speakers: , Partner, Executive Compensation and Employee Benefits, Partner, Vice Chair, Employment, Associate, Executive Compensation and Employee Benefits
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Section 280G Unpacked: Pitfalls and Planning for Tech Startups
Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast
In this episode of Just Compensation, and talk to , Vice Chair of Lowenstein’s practice group, about the complexities and challenges of Section 280G, a section of the Internal Revenue Code which can be implicated during company change-of-control transactions. The hosts discuss tips for navigating Section 280G and planning strategies to mitigate adverse tax consequences, emphasizing the importance of early preparation and clear communication throughout the M&A process. Refer to episode "" for a more detailed overview of Section280G. Speakers: , Partner,...
info_outlineOn the latest episode of “Just Compensation,” Andrew E. Graw, Taryn E. Cannataro, and Jessica I. Kriegsfeld address single-employer defined benefit plans in the context of a business transaction, and the potential liabilities inherent in maintaining the plan post-closing as well prior to the closing— especially in light of how well funded the plan is. They discuss who bears the liability for a defined benefit plan in a transaction, and what an acquirer can do to mitigate the pension liability.
Speakers:
Andrew E. Graw, Partner and Chair, Employee Benefits & Executive Compensation
Taryn E. Cannataro, Counsel, Employee Benefits & Executive Compensation
Jessica Kriegsfeld, Associate, Employee Benefits & Executive Compensation