The Legal 500

Cleary Gottlieb Steen & Hamilton LLP’s highly rated New York EBEC group covers the practice area comprehensively, offering advice and support in regulation, ERISA fiduciary matters, and the compensation aspects of mergers and acquisitions. The 25-strong group, whose members ‘work as extended members of the in-house team’, provides a ‘combination of technical skills, a practical, problem-solving mindset, and effective communication’. All four partners practice at the highest level. The ‘truly exceptional’, Brick Susko acted as counsel to the Securities Industry and Financial Markets Association (SIFMA) in connection with the executive compensation aspects of the financial industry bailout. Arthur Kohn, who ‘is client focused and has an intelligent risk-taking perspective’, advises Citigroup and Credit Suisse on pension investment regulation. Robert Raymond, who has advised numerous private equity firms in EBEC matters, advised TPG in connection with restructuring of executive compensation arrangements of several portfolio companies, including Biomet, Kraton Polymers and Sovereign Holdings. Michael Albano was counsel to the UAW in negotiations relating to the Chapter 11 proceedings of Chrysler and General Motors; in both cases complex and precedent ERISA issues were addressed. Counsel Mary Alcock is highly recommended. The team regularly represents Goldman Sachs, Morgan Stanley, and the 3M and UTC Pension Plans on ERISA investment matters, and has provided executive compensation advice to Google, Hartford Financial, Highstar Capital and Honeywell.

Groom Law Group ‘is very responsive, knowledgeable in ERISA matters and provides practical advice, and the attorneys are easy to work with’. Commended for excellent Washington DC connections and keeping clients abreast of cutting-edge developments, the firm fields ‘experts in almost every issue related to employee benefits’. The firm, as the largest employee benefits specialty firm in the US, should be distinguished from the large law firms whose expertise in executive compensation and benefits is linked to transactional and regulatory instructions. It frequently receives referrals from other law firms in connection with benefits matters. The expert Washington DC-based practice group houses several former government lawyers, and the firm ‘knows its way around the corridors’. Recent representative assignments include serving as lead outside counsel in the re-design of a number of executive compensation arrangements at several Fortune 100 companies in connection with complex new requirements under section 409A of the Tax Code, and working with the in-house counsel of several Fortune 200 companies and large tax-exempt charities and foundations to redesign retirement and health benefits in line with current practice. Client recommended lawyers include fiduciary responsibility expert Roberta Ufford, pension and welfare plan guru Lonie Hassel and executive compensation group chair John McGuinness, who are ‘very knowledgeable, responsive and practical, and a pleasure to work with’. Andree St Martin is ‘a star, she has a wealth of knowledge and experience that transcends others yet is able to explain the nuances of ERISA to novices’ and there is ‘none better in the benefits area’ than Gary Ford, an expert on issues relating to the treatment of employee benefit plans in bankruptcies. Brigen Winters specializes in health and welfare, executive compensation and tax-qualified arrangements. Other acclaimed members of the firm include David Levine, Louis Mazawey, David Powell, Jon Breyfogle, and Mark Lofgren, and Jennifer Eller Active clients of the firm include American Benefits Council, Eli Lilly, Hess Corporation, Pfizer and Prudential Financial.

Latham & Watkins LLP’s ‘highly skilled and experienced practitioners’ provide a full range of transactional and advisory services and have particular expertise in the design and administration of executive compensation arrangements and employee benefit plans, including ERISA structuring. The Los Angeles team includes chair of practice James Barrall, who recently advised Rakuten on a variety of employee benefits matters when it acquired e-commerce website Buy.com, and David Taub, who represents leading corporates including Integra LifeSciences and Mattel in connection with ongoing executive compensation matters. New York-based Bradd Williamson, who ‘is very creative in identifying the most streamlined and appropriate way to respond to new legal requirements’, advised Goldman Sachs on general executive compensation and benefits issues in connection with the sale of energy investments including Cedar Bay and Power Services. In Chicago, Robin Struve is recommended for all EBEC aspects of corporate transactions, as is David Della Rocca in Washington DC. Clients of the practice group include Ameron International, GE Capital, Odyssey Investment Partners and Avery Dennison.

Proskauer Rose LLP’s executive compensation and employee benefits lawyers are ‘always very responsive, thoughtful and practical, and great in sensitive and time critical situations’, and the ‘team is deep and ready to step in at a moment’s notice’. The firm has one of the largest practice groups in the wider EBEC discipline, with second to none coverage of the area. Clients consistently comment that ‘the team is very responsive, and its advice reflects both a sophisticated understanding of the law and an appreciation of practical realities’. The New York group is the main engine of the department. Michael Sirkin, ‘really the dean – bright, hard working, and an absolute bulldog in getting things done’, co-chairs the department with ‘superb problem solver’ Rory Judd Albert. Accolades are also awarded to Andrea Rattner, whose ‘depth of knowledge and involvement in this practice area, the business and trends, is terrific’; Neal Schelberg ‘one of a kind, he is the only practitioner in this field I would select to brief a CEO or corporate board’; Michael Album, ‘a responsible, careful, prudent, knowledgeable advisor’; Robert Projansky who ‘displays real business knowledge and acumen in the advice he gives’; and Ira Bogner who ‘provides a level of comfort with respect to business issues that is rare in the world of ERISA lawyers’. In Washington DC, Paul Hamburger is ‘one of the best in his field, he inspires a high level of confidence and is a pleasure to work with’. The firm serves as ongoing benefits and executive compensation counsel on behalf of International Securities Exchange (ISE), and the major entertainment industry pension funds including the AFTRA Health and Retirement Funds, American Federation of Musicians and Employers’ Pension Fund, and Actors’ Equity – Broadway League Pension and Retirement Funds. In corporate instructions, the group advised Nokia in its search for its new CEO and negotiation of the employment contract and equity arrangements. Other clients of the practice include Morgan Stanley Smith Barney, Metropolitan Museum of Art, Chrysler Group and Grifols.

Simpson Thacher & Bartlett LLP’s group is ‘smart, knowledgeable, professional, responsive and accessible’. New York-based Alvin Brown, who is ‘friendly and rapidly understands his clients’ perspective’, chairs the practice.

The group has four partners in New York and a further partner based in Palo Alto, and 18 other fee-earners. The group contributes expertly to most of the major corporate and restructuring transactions handled by the firm, designing and implementing all types of compensation plan, and advising on technical and regulatory issues. The department has a reputation for stability, and the three experienced counsel, each of whom specializes in an EBEC sub-set, are a noteworthy resource. Recommended lawyers include Brian Robbins, who is ‘smart, knowledgeable, professional and responsive’, and Andrea Wahlquist, who ‘does not push off issues to junior people to deal with’. Wahlquist and her team provide ‘responsiveness, guidance, expertise, and work incredibly long hours’. Gregory Grogan led the work for PPL Corporation on compensation and benefits-related matters, and the implementation of new compensation arrangements and renegotiation of prior agreements, in its $7.625bn acquisition of Louisville Gas & Electric Company and Kentucky Utilities Company, from E.ON. Other clients of the department include DirecTV Group, AOL, People’s United Financial, Kohlberg Kravis Roberts and Blackstone Group.

Baker & McKenzie’s team works within the compensation & employment law practice, and with expert lawyers in the firm’s global network – ‘no other law firm has the geographic reach’. The ‘level of service is superlative – the firm is best in class when it comes worldwide equity compensation lawyers’, and ‘is most certainly one of the leaders in the field of global stock plans’. A triumvirate of partners heads the executive compensation and benefits team: in Chicago, Maura Ann McBreen, ‘world class – an effective and persuasive communicator who is able to simplify very complex matters to non-specialists’, and David Ellis, and, in San Francisco, Valerie Diamond, who advises many of the largest companies in Silicon Valley. New York-based Richard Reilly has ‘extensive expertise in executive compensation matters, and excels at providing practical advice in an area that continually grows more important and more complex’, and in San Francisco, Edward Burmeister is ‘the world’s leading expert on all law that affects equity compensation’. The group provides ongoing compensation and benefits advice to numerous leading multinational corporates.

Covington & Burling LLP’s employee benefits advisory practice has ‘more intellectual horsepower than other firms in this area’, whose ‘very responsive and knowledgeable attorneys create confidence that employee benefits compliance is assured’. A cadre of 14 partners in Washington DC, several of whom have served in senior government positions, is well-connected with government agencies, and contributies to policy development through a close involvement with professional associations including The ERISA Industry Committee. The group handles matters ranging from pension plan tax advisory work to the complex reorganization of contractual and pensions arrangements in cross-border M&A transactions. The firm also has an experienced ERISA litigation group of similar size with which the advisory practice lawyers work closely. It advises Dow Chemical Company on the full variety of legislative, rulemaking, litigation, administrative dispute, fiduciary, investment, plan design, and compliance matters in the employee benefits and executive compensation arena. Client-commended lawyers in a very strong department include Seth Safra for his ‘his subject matter expertise’, and Richard Shea, for ‘superb work and his breadth and depth of knowledge in the defined benefit pension area and the Pension Protection Act’. Also recommended are Michael Francese and Amy Moore. John Vine, the former group chair, now of counsel, brings tremendous experience and gravitas to the department. Practice group clients include General Electric Company, Honeywell International, Union Pacific and Verizon.

Cravath, Swaine & Moore LLP’s ‘lawyers are superlative; uniformly intelligent, incredibly responsive and very knowledgeable in their subject areas’. The group advises on all aspects of executive compensation and benefits at the highest level, and brings wider expertise in corporate governance, taxation, ERISA and securities law to the table. Eric Hilfers is leading ongoing work for Bank of America in connection with corporate governance matters, including proxy compensation disclosure advice and implementing the recent Dodd-Frank executive compensation provisions. Jennifer Conway, who ‘provides exemplary service’, represented UAL Corporation in its $3bn merger with Continental Airlines, advising on all compensation and benefits matters, including new executive compensation arrangements and modification of existing employment agreements. Other active clients of the practice group include Qualcomm, The Brink’s Company, Time Warner and Barnes & Noble.

McDermott Will & Emery LLP, with one of the largest EBEC practices in the US, ‘has a good grasp of the nuances and intricacies of employee benefits/executive compensation area – I don’t get that sense from other firms’. The ‘deep talent pool’ covers both the executive compensation and employee benefits practice areas. The large Chicago group includes welfare benefits expert Amy Gordon, who is ‘thoughtful, thorough and listens, thereby producing work that is comprehensive and captures the concerns voiced’, and senior counsel Jared Kaplan, who has ‘very broad knowledge, extensive and experience in all ESOP matters, and is excellent at communications and negotiations’. Also in Chicago, Karen Simonsen has ‘exceptional expertise in employee benefits, unparalleled client service abilities, and has built, and promoted, a first-rate team around her’. Diane Morgenthaler provided advice to Amcor Rigid in restructuring its US benefit programs following the purchase of the Alcan packaging business. Also recommended in Chicago are office partner-in-charge Nancy Gerrie, for her broad practice, and Susan Schaefer, for tax-qualified retirement plans, with a particular emphasis on ESOPs. Washington DC-based David Rogers advises the New York Port Authority on its government retirement plans, and is ‘brilliant, modest, practical, ethical, responsive collegial and economical – an excellent thinker and communicator’. In Boston, Andrew Liazos has ‘excellent technical and provides practical advice, and has a very broad network of contacts with appropriate regulatory entities’. Practice clients include Motorola, Northrop Grumman, Fortune Brands, Tribune Company and Liberty Mutual Group.

Morgan Lewis has a ‘top notch compensation and benefits practice with unmatched breadth and depth that can handle a heavy work load’. Clients comment, ‘It is somewhat unique because its benefits team sits as a standalone group providing advice to companies in their day to day operations, and not tangentially related to transactions’. Partners are based in several of the firm’s US offices including, in order of the size of complement, Philadelphia, Pittsburgh, New York and San Francisco. Robert Lichtenstein leads the group from the Philadelphia office, in which Mims Maynard Zabriskie is ‘very intelligent and highly efficient – she and her team give very solid employee benefits advice’, and Steven Spencer in Philadelphia, is ‘a true expert in his field and his deep knowledge of his practice area adds tremendous value’. Amy Pocino Kelly led the work when the team represented Grupo Bimbo on all labor, employment, employee benefits, insurance, and franchise aspects of Grupo Bimbo’s definitive agreement to purchase Sara Lee Corp’s North American fresh bakery business for $959m. In Washington DC, benefits specialist Gregory Needles and ERISA litigator Don Havermann are ‘both are extremely knowledgeable of the law and industry practice – they are extremely responsive to client requests and work effectively and efficiently’. In New York, Craig Bitman, ‘is knowledgeable and responsive; he truly cares about his clients and their success’. Pittsburgh-based Randall Tracht is ‘knowledgeable, reachable, and practical’. Clients include Maersk, DHL, Morgan Stanley, Toyota, Neiman Marcus and Pitney Bowes.

Paul, Weiss, Rifkind, Wharton & Garrison LLP is ‘a terrific firm, better and more efficient than most – it provides excellent legal advice for good value’. Robert Fleder chairs the New York-based practice which offers a very broad-skill set and exceptional experience in instructions, including public and private corporate transactions, executive compensation arrangements and support of ERISA litigation. The highly rated Lawrence Witdorchic assisted recently formed investment firm Aveon Management to create a management incentive plan unique to a publicly traded partnership, and to design new employment agreements and restricted unit equity awards for top management. Robert Fleder helped to develop replacement employee benefit programs for some 5,000 professionals when General Atlantic Partners and Kohlberg Kravis Roberts acquired defense engineering contractor TASC from Northrop Grumman. Practice clients include Harbinger Capital Partners, Oaktree Capital Management, Citigroup and AbitibiBowater.

Weil, Gotshal & Manges LLP’s New York-based executive compensation and employee benefits lawyers are ‘very responsive and knowledgeable, and their advice is always sound and well thought out’. The group has a comprehensive breadth of expertise in the EBEC area and plays an integral part in virtually every corporate transaction handled by the firm. Michael Kam is ‘especially strong in all employee issues, he can quickly assess the issue and provide creative recommendations and solutions’, and Amy Rubin is ‘extremely responsive and knowledgeable’. In late 2010, Andrew Gaines counseled French aerospace and security conglomerate Safran on the benefits and compensation issues of its $1.19bn acquisition of a majority stake in US biometrics company, L-1 Identity Solutions, and represented Estée Lauder in its acquisition of Smashbox Beauty Cosmetics. Other active or recent clients of the practice group include AIG, Cardinal Health, Lehman, GE and GM.

Davis Polk & Wardwell LLP’s New York-based executive compensation and employee benefits practice lies within the corporate department. The expert lawyers advise on compensation and benefit aspects of the numerous high-value transactions handled by the firm and also advises on ERISA matters. Barbara Nims and Edward FitzGerald ‘have excellent judgment and provide a knowledgeable, responsive service’. Jean McLoughlin, who is particularly expert in the design of management equity programs and other executive employment arrangements, spends part of her time in the Menlo Park office. In recent representative instructions, the group provided benefits advice to Grupo Financiero Santander and Banco Santander in connection with the acquisition of GE Capital’s consumer mortgage business in Mexico. Practice group clients include Emerson Electric, GMAC and MetLife.

Debevoise & Plimpton’s executive compensation group’s ‘professionalism, response times, and work quality is top notch’. The three-partner New York practice group, though small, is widely experienced in corporate governance, ERISA and tax and securities laws. Lawrence Cagney, chair of the executive compensation and employee benefits group, is ‘very intelligent, efficient and has great knowledge in related areas such as tax and accounting’; Elizabeth Pagel Serebransky is ‘outstanding in responsiveness, business/industry knowledge, and understanding complex issues’; and Jonathan Lewis is ‘top in terms of relative performance’. In recent instructions, the group advised on compensation matters for Hewitt Associates in its $4.9bn merger with Aon Corporation, and counseled Verizon Communications in the spin-off and merger of its wireline businesses in 14 states to Frontier Communications. Practice clients include Discovery Communications, MetLife and Royal Dutch Shell.

Dechert LLP is ‘more knowledgeable than any other US firm on ERISA, with pricing below other firms – even though they’re the best on the street’, according to clients. The benefits and compensation practice group provides support to the transactions, bankruptcy and reconstruction departments, as well as advising on individual executive compensation arrangements. The four-partner US group is represented in the Philadelphia, New York and Boston offices. David Jones, who chairs the practice from Philadelphia, assisted a global pharmaceutical company in the redesign of its US retirement plans, and in the same office, Kathleen Ziga has advised numerous investment managers to pension plans on numerous portfolio management issues, including swap agreements, securities lending, and futures and derivative transactions. Elsewhere, Boston-based Susan Camillo, and her team ‘provide outstanding service, generally including helpful immediate suggestions on the phone, and prompt follow-up information including more detailed guidance and documents’. In New York, Stephen Skonieczny is ‘clearly a substantive expert’.

Fried, Frank, Harris, Shriver & Jacobson LLP’s Laraine Rothenberg and Donald Carleen co-chair the expanding New York practice which provides broad-ranging advice across the EBEC field and handles direct instructions as well as supporting the transactions and restructuring departments. In complex recent matters, it advised Abraxis BioScience on executive compensation issues in its $2.8bn acquisition by Celgene Corporation, and represented Cooper-Standard Automotive Holdings and its US subsidiaries in connection with their $1.1bn Delaware Chapter 11 bankruptcy. Jeffrey Ross is recommended for private equity and investment fund instructions. Practice clients include GS Mezzanine Partners, AEA Investors, Medco Health Solutions and Northrop Grumman.

Miller & Chevalier Chartered’s 18-strong, Washington DC-based employee benefits practice has a ‘deep level of knowledge with respect to executive compensation and benefits, in particular qualified retirement plans and nonqualified deferred compensation’. The practice has achieved nationwide penetration, and during the last three years, has represented more than 30% of the Fortune 100 and more than 20% of the Global 100. Christopher Condeluci joined the firm in 2010 after a term as tax and benefits counsel to the Senate Finance Committee. Recommended lawyers include benefits expert Marianna Dyson, Anne Batter for complex executive compensation matters, Frederick Oliphant and Gary Quintiere.

Seyfarth Shaw’s large employee benefits and executive compensation practice group provides ‘good value, deep knowledge and a better client focus than other firms’. The Chicago-centered practice fields partners in several locations including Atlanta, Washington DC, New York and Los Angeles. The majority of some 40 partners specialize in the area, although some also litigate in addition to offering advisory practices. The group is particularly, but not exclusively, recommended for instructions in the non-profit sector. Chicago-based chair Peter Miller has led the growth of the department and continues to manage the team’s relationship with 120,000-employee defense company Northrop Grumman. In the same office, Diane Dygert has ‘a very broad knowledge, and is pragmatic due to previous in-house experience’. In New York, Howard Pianko and Randall Montellaro ‘have the rare ability to take very complicated issues and explain them in a very easy-to-understand way without making us feel stupid’. Fredric Singerman in Washington DC is also recommended. Los Angeles-based Alan Cabral recently acted for OCU Pension Trust to successfully establish a new multi-employer pension trust and merge 14 single employer plans into it. Practice clients include Thrifty Automotive Group, Dow Chemical, FDIC and General Electric.

Skadden, Arps, Slate, Meagher & Flom LLP’s five partner executive compensation and benefits practice group is ‘excellent – in response time, expertise and appropriateness of advice’. Stuart Alperin leads the broad-based and experienced group from New York, where Neil Leff ‘does a great job’, and Regina Olshan ‘has an incredible command of the law’. Joseph Yaffe in the Palo Alto office is ‘creative, accessible and friendly and has great depth in equity compensation issues’, and Los Angeles-based Michael Lawson is ‘an extraordinarily good lawyer and a joy to work with’. The firm advised BlackRock on the highly complex compensation issues of its $20bn acquisition of Barclays Global Investors to create BlackRock Global Investors. The group has advised Burger King, Merck, Süd-Chemie AG and Valeant Pharmaceuticals.

Sullivan & Cromwell LLP’s 20-strong executive compensation and benefits practice is substantially housed in New York, with just one special counsel based in Washington DC. The group advises on transactions and post-merger arrangements, implementation of new plans, and evaluation of future benefit plan liabilities as well as the design and implementation of tax-qualified employee benefit plans, and advises on related compliance and fiduciary matters. Recommended lawyers include Max Schwartz, the co-managing partner of the practice, and Marc Trevino, the second co-chair. Andrew Mason, who is also a member of the tax practice group, is recommended for individual executive instructions. Recent complex instructions include advising AIG in connection with its $15.5bn sale of ALICO to MetLife, and its $35.5bn sale of AIA Group to Prudential The practice group has advised AIG, AT&T, Cablevision, Collective Brands, Eastman Kodak and Goldman Sachs.

Wachtell, Lipton, Rosen & Katz includes compensation and benefits as one of the firm’s seven key practice areas and members of the practice group appear in many high-profile transactions. Representative recent instructions include Cardinal Health in its acquisition of Kinray, Atlas Energy in its acquisition by Chevron, Momentive Performance Materials Holdings in its merger with Hexion, and Phillips-Van Heusen in its acquisition of Tommy Hilfiger. The five-partner group provides ‘first rate, imaginative advice’ which is geared to business needs. Jeannemarie O’Brien specializes in complex transactions involving financial institutions and Michael Segal’s practice extends beyond transactions to include advice on senior executive recruitment and termination. Jeremy Goldstein has led in some of the major M&A transactions of the last decade. The practice group has recently advised Creative Arts Agency, Walgreen, Centex, CenturyTel and PNC Financial.

Baker Botts L.L.P.’s compensation and benefits practice fields six partners who practice predominantly in the discipline. In recent instructions, Gail Stewart and special counsel Elizabeth Piland advised on compensation issues when NYSE-quoted Noble Corporation acquired privately held rig-owner FDR Holdings in a $2.26bn June 2010 deal. James Raborn advised in the July 2010 Babcock & Wilcox spin-off of certain business operations to McDermott Will & Emery LLP. Recommended lawyers include Rob Fowler, and Dallas-based Felicia Finston. Lawyers are resident in Houston unless otherwise stated. Recent active clients of the practice group include AT&T and Dominion Resources.

Bracewell & Giuliani LLP’s Texas-centered compensation and benefits practice provides ‘excellent, responsive service and very experienced and knowledgeable attorneys’, and is praised for ‘industry knowledge and business acumen’. Practice chair Bruce Jocz, and Michael Tomberg ‘are both highly competent attorneys’, and Scott Sanders is ‘knowledgeable and practical – his work is thorough and well communicated’. The firm represented Apache Corporation in employee benefits negotiations and due diligence in its proposed $7bn acquisition of BP oil and gas business units in the US, Canada, Mexico and Egypt. All lawyers named are based in Houston. Practice clients include Calpine Hill-Rom Holdings, Benchmark Electronics and Kinder Morgan.

Caplin & Drysdale’s employee benefits group’s ‘response time is immediate; knowledge is comprehensive; advice is always exactly what we need; the team is deep; and the billings are low for the value added’. The team’s clients include major multinational corporations, and not-for-profit and governmental institutions such as charities, international organizations, schools and churches. Recommended lawyers include Richard Skillman, who is ‘always available, knows the issues comprehensively, recalls our unique circumstances, and provides immediate response’, and Joanne Youn, promoted partner in February 2011, who has an in-depth knowledge of healthcare issues. In a representative instruction, the team advised and represented the Variable Annuity Life Insurance Company (VALIC) in the design and drafting of the retirement plans and annuity contracts offered to customers including public school districts, colleges and universities, and other tax-exempt organizations. Clients include Bank of Montreal, Ingersoll-Rand Company and Teekay.

Clifford Chance’s New York-based six-fee-earner compensation and benefits tax practice ‘compares well to other firms’, and works closely across the global network, frequently joining multi-disciplinary teams servicing the firm’s strong following of international corporations. Specific expertise in the US practice group includes the tax aspects of ERISA, stock ownership, benefits and profit-sharing schemes. Jeffrey Lieberman, who ‘provides good quality service’, provided the benefits and compensation advice when the firm assisted in the structuring of a new multinational aircraft leasing company, Milestone Aviation Group. Clients of the group include DLC Realty, Permira and Momentive.

Hogan Lovells US LLP has 15 US partners who contribute to the firm’s ‘very knowledgeable, practical and responsive’ global employee benefits practice. The majority are based in Washington DC, where William Neff, noted for his ‘ability to communicate complicated and arcane issues’, heads the department. Neff is leading the work for NextEra Energy, a Fortune 200 company, on implementing a new long term equity incentive plan that reflects current thinking in best pay practices while maintaining consistency with the company’s incentive compensation philosophy. In the same office, Margaret de Lisser, ‘the anchor of the ERISA practice, is very strong on technical expertise’, and Kurt Lawson ‘created a very favorable impression’. The firm served as lead international compensation and benefits counsel to Ford Motor Company on the pensions and benefits issues associated with the divestiture of Volvo; the transaction involved employees and benefit plans in some 35 countries. Practice group clients include Deltacom, Dow Jones & Company, DuPont Fabros Technology and Fox Entertainment Group.

Ivins, Phillips & Barker, the Washington DC-based tax and benefits boutique, fields a 16-fee-earner employee benefits practice, which acts for many of the leading US and international corporations, including, Bayer, the Boeing Company, Federal Express, Ford Motor, HJ Heinz and Xerox, and a large number of mid-tier businesses. Kevin O’Brien is a well recognized heavyweight practitioner and an expert in ERISA, and William Sollee, an expert in the tax aspects of compensation and benefits, is also recommended. The practice group, particularly expert in ERISA, is frequently appointed as long term counsel to advise on the routine administration of pension funds, and compensation issues, but also assists with one-off sophisticated or complex matters. Other niches of expertise include cash balance plans and health and welfare plans. Much of the group’s work is confidential and involves representation of clients before the Treasury Department, the IRS and the Pensions Benefits Guaranty Association.

Morrison & Foerster LLP’s EBEC attorneys are ‘very responsive and have a deep understanding of the substantive area’. The West Coast practice of three partners divides between the Palo Alto and San Francisco offices. The practice offering ranges from a major contribution to the multidisciplinary teams on large transactions to bespoke advice on the structuring of new benefit and pensions plans, and representation to government agencies. Michael Frank, who leads the group from Palo Alto, has ‘an extremely broad and deep level of technical knowledge, provides timely and accurate responses, and is easy to work with’. San Francisco-based Paul Borden represented On Semiconductor in the executive compensation and employee benefits aspects of its $366m acquisition of SANYO Semiconductor, and Patrick McCabe, in the same office, led the design work and drafting of a global performance incentive plan for Fujitsu. Active clients of the practice group include Fujitsu, Intel, Del Monte and Adobe Systems.

Orrick, Herrington & Sutcliffe LLP’s San Francisco-centered benefits and compensation practice group provides ‘a high quality level of service and a very strong bench even if the key partner isn’t there’. The group attracts assignments from major corporations including Cisco Systems and Barclays Capital. Jonathan Ocker, the head of the benefits and compensation group, is ‘excellent technically and as a counsellor’, and Nancy Chen in Silicon Valley is ‘both knowledgeable and extremely responsive’. The team is advising the compensation committee of Orbitz Worldwide in connection with various executive compensation matters, global equity matters and SEC disclosure of executive compensation. Other recommended lawyers include William Berry and Juliano Banuelos. Clients of the practice include Agilent Technologies and Fujitsu.

Pillsbury Winthrop Shaw Pittman LLP’s New York-based Susan Serota, an experienced and knowledgeable expert across the executive compensation and benefits field, leads the practice group. The 10-partner team, which is represented in East and West Coast offices, advises on matters including qualified retirement plans, fiduciary issues, health and welfare plans and mergers and acquisitions such as Clearwater Paper’s acquisition of Cellu Tissue Holdings. Recommended lawyers include Peter Hunt in New York, whose recent experience includes designing stock option plans and other equity-based compensation plans for traditional and emerging technology companies. Representative clients of the group include Chevron, Schering-Plough and Mead Johnson Nutrition.

Shearman & Sterling LLP’s six executive compensation and employee benefits US partners are based in the New York office, where the pragmatic and experienced Linda Rappaport chairs the group. The bias of the firm is towards transactions. Jeffrey Crandall provided benefits and compensation advice when the firm represented Goldman Sachs, Deutsche Bank Securities and Morgan Stanley as underwriters in connection with American Airlines public offering of $500m face value of Pass Through Certificates. John Cannon advised Boston Scientific Corporation in its planned sale of its Neurovascular business to Stryker Corporation in a transaction valued at $1.5bn. The practice group has provided advice to clients including Dow Chemical, Sterlite Industries and Credit Suisse.

Sutherland Asbill & Brennan LLP’s benefits and compensation group ‘has a sufficient number of benefits attorneys and clients to able to see a wide variety of topics and learn how others are responding’. Washington DC-based Jerome Libin leads a team which is ‘knowledgeable, thorough, responsive, and provides valuable advice’. In Atlanta, Alice Murtos ‘is without question a standout member of the employee benefits and executive compensation team – her in-depth employee benefits and executive compensation knowledge is phenomenal’. Washington DC-based Adam Cohen is ‘fantastic – very responsive, very current on issues and trends’. Carol Weiser and counsel Vanessa Scott served as counsel to Kraft Foods in connection with employee benefits and executive compensation issues in its $19bn acquisition of Cadbury.

White & Case LLP employee benefits and executive compensation practice has ‘quick response times, and a high level of business acumen/industry knowledge’. The May 2010 loss of former chair Kenneth Raskin to King & Spalding LLP is significant, although the two continuing partners are both strong practitioners. New York’s Mark Hamilton, who now heads the practice and whose wide practice spans compensation, benefits and pensions matters, combines ‘responsiveness and practical application’ in his approach, and Linda Carlisle in Washington DC is ‘strong technically, and provides timely advice in an efficient manner’. Carlisle continues to serve as general counsel to Employee-Owned S-Corporations of America, an association representing over 100,000 employee-owners. Recent instructions include assistance to Giant-Carlisle, a division of the supermarket giant Ahold USA, in its acquisition of 25 stores in Virginia from Ukrop’s Super Markets, a family owned grocery business. Clients of the practice group include Mexichem Flúor, Harvest Partners, Pilot Travel Centers and Calpine.

Arent Fox LLP’s Washington DC benefits practice is biased towards ERISA matters in the widest sense. The firm has a reputation for fixing problem plans, as well as being competent in complex advisory areas, including advice to pension plan trustees looking to expand investment portfolios into areas such as real estate. The small group provides ‘an overall level of service which is top-notch’ and ‘reasonably priced’, to a clientele of mid-tier corporations, non-profit institutions, pensions funds and individuals. Recommended lawyers include practice chair William Charyk, who has ‘in-depth knowledge of ERISA and provides high quality advice, guidance, and written documents within a very responsive timeframe’, and Quana Jew, who is ‘particularly excellent and extremely client-focused’. Clients include Carl Zeiss, Choice Hotels International, K-Sea Transportation and AARP.

Gibson Dunn provides excellent service standards in an all-round practice which handles both benefits and compensation issues including ERISA, tax and fiduciary matters, plan design and compliance. The five-partner, eight-associate practice is co-chaired by Michael Collins in Washington DC and Stephen Fackler in Palo Alto. Los Angeles-based Sean Feller is providing ongoing advice to AECOM Technology Corporation in connection with the design and administration of executive and employee compensation and benefit plans and arrangements and related SEC disclosure obligations. William Kilberg has a broad and expert advisory practice, and is a member of the team representing the NFL Players Association in collective bargaining over employee benefits. Practice clients include Douglas Dynamics, Dole Food and Apple.

Greenberg Traurig LLP’s benefits group’s ‘overall level of service has been excellent; the lawyers responded to my needs immediately, courteously and correctly’. Steven Lapides in Miami and Jeffrey Mamorsky in New York co-chair the practice, which is represented in several of the firm’s US offices. Recommended lawyers in Florida include Jeffrey Kahn, who ‘deals in the big picture and reduces problems to elemental answers – he is a superb rainmaker and produces expected results’, and Brandon Feingold, who ‘delves into the problem areas with a gusto and intelligence unmatched by any other ERISA tax lawyers’.

Kirkland & Ellis LLP’s eight-partner benefits practice is led by the experienced Vicki Hood from the firm’s Chicago office, where most members are based, with some representation in New York. The practice group provides comprehensive benefits counseling, advice in the structuring of new bespoke plans, and assistance with M&A transactions and the restructuring of existing plans, as well as ERISA litigation representation. Laura Bader specializes in ERISA fiduciary and regulatory matters. Scott Price handled the EBEC work when the firm represented Bristol-Myers Squibb in the $855m acquisition of biotech drug developer ZymoGenetics; the deal closed in October 2010. Clients advised recently include Flying J, Muzak, Avista Capital Partners and Chemtura.

Linklaters’ expanding executive compensation and benefits group ‘delivers high-level, thoughtful and often creative advice’. As an integral part of the firm’s global employment and incentives team, ‘a particular strength is in US/European cross-border advice’. Head of practice Bindu Culas ‘has a strong work ethic, is insightful, and a pleasure to work with’; Culas led the advisory work for National Grid plc on the US equity compensation aspects of its largest ever equity capital raising, a 2 for 5 global rights issue. In another key deal, a team advised Royal Bank of Scotland on the complex employee benefits aspects of the divestiture of the commodity trading businesses of its joint venture RBS Sempra Commodities. Associate Heidi Schmid is recommended for her niche in ERISA matters.

Porter Wright Morris & Arthur LLP’s employee benefits practice group, which provides ‘excellent service’, is based in Columbus, Ohio and offers both advisory and controversy counseling. Typical complex but confidential instructions include advice in connection with pension and welfare plans, IRS disclosure reporting, and transactional assistance. Richard Helmreich, the practice chair, has an ‘extremely high level of current technical knowledge in the area of employee benefits law’. Susan Nolan Lubow is ‘well-organized and well-grounded in all areas of employee benefits, and highly responsive and sensitive to deadlines’, and senior associate Deborah Boiarsky is ‘a knowledgeable and effective younger lawyer with immense potential and strong client service focus’. Clients of the practice group include Crane Group Companies, Dana Corporation, Huntington National Bank and Kent State University.

Sidley Austin LLP’s nine-partner employee benefits and executive compensation group is lightly leveraged with the same number of other fee-earners in the Chicago-based department. The group’s services are ‘extremely valuable and highly productive as a result of excellent responses times, business acumen, and the appropriateness of advice’. Recommended lawyers include Robert Ferencz, Matthew Johnson, Stewart Shepherd and Beth Dickstein, ‘a particularly productive, efficient and well-thought of lawyer in this area’. Clients of the practice group include Booz Allen Hamilton, CDW Corporation, Corn Products International, Exelon and Hub International.

Steptoe & Johnson LLP’s five-partner compensation and benefits group is led from Los Angeles by Don Wellington, ‘the consummate adviser, who cuts right to the chase when we need to make decisions about how best to proceed’; Wellington serves as outside tax counsel to Los Angeles County Employees’ Retirement Association (LACERA), the largest county retirement system in the nation. The practice ranges across all aspects of employee benefits (ERISA), and executive compensation. Recommended lawyers include, in Washington DC, Melanie Nussdorf, who provides ‘knowledge, experience and responsiveness of the highest order’, and Anne Moran for all ERISA matters including litigation. Representative clients include Capital Group, County of Santa Barbara, Intermec and the New York State Teachers’ Retirement System.

Sullivan & Worcester LLP’s Boston-based David Guadagnoli provides ‘excellent response times, and truly helps the client understand the intricate details of complex legal issues’. Guadagnoli recently worked with the in-house compensation and benefits group, outside consultants and the compensation committee of the board of Iron Mountain to amend the pre-existing equity compensation plan to add a variety of new features, including restricted stock units, performance units and performance shares.

Venable LLP is ‘a top-shelf firm for employee benefits, ERISA compliance, and all related areas’. The group is recommended for all legal issues related to pension and retirement savings plans, health insurance and other employee benefits plans. Barbara Schlaff in Baltimore, and John Wilhelm in Tysons Corner, are ‘proactive and far ahead of the curve on developing areas of the law’ in executive compensation and equity plan matters. Practice clients include General Dynamics, Lockheed Martin, PepsiCo and MBNA.

Vinson & Elkins L.L.P. has ‘unrivalled expertise in the very high-profile and complex area of executive compensation’. George Gerachis heads the broad-based group from Houston. Recommended lawyers include Dallas-based David D’Alessandro, who has an ‘encyclopedic knowledge of executive compensation and related tax matters, and offers constructive, creative advice, and an innovative approach’, and Shane Tucker who provides employee benefits and executive compensation support to Dell in connection with their acquisition activity. In Austin, Miriam (Dusty) Burke provides Forest Oil Corporation with ongoing advice on executive compensation and employee benefit matters. Active clients include Conch Resources, Flowserve and Southwest Airlines.

Winston & Strawn LLP’s lawyers ‘are very knowledgeable and dedicated and provide excellent legal services’ in general employee benefits, executive compensation and ERISA compliance. Key members of the Chicago group include Linda Hoseman, who represents the Chicago Mercantile Exchange in all aspects of employee benefits, including transition matters related to acquisitions, and advises the Boeing Company in connection with welfare benefit plans. Also recommended for ERISA and employee benefits, Mark Weisberg is ‘very knowledgeable and provides excellent advice’. Practice clients include Cantor Fitzgerald, Lear Corporation and Retail Brand Alliance.