Rachel Faye Smith > Goodwin > Boston, United States > Lawyer Profile
Goodwin Offices
100 NORTHERN AVENUE
BOSTON MA 02210
MASSACHUSETTS
United States
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Rachel Faye Smith
Position
Partner
Career
Rachel Faye Smith is a partner in the firm’s ERISA & Executive Compensation practice. Ms. Smith has represented a wide range of clients and business sectors, including both public and private companies, venture capital and private equity firms, limited liability companies and partnerships, and nonprofit, government, and religious organizations in the areas of employee benefits and executive compensation. She counsels on the drafting, administration and compliance issues associated with qualified plans, such as profit-sharing and 401(k) plans, 403(b) and 457(b) plans, defined benefit pension plans, and non-ERISA plans such as governmental and church plans. Ms. Smith regularly represents clients before the Department of Labor, IRS, and Pension Benefit Guaranty Corporation in the context of plan audits, compliance, and terminations. She also advises clients on nonqualified deferred compensation arrangements and employee health and welfare benefit plans, including issues relating to the Affordable Care Act. Ms. Smith represents clients on the integration and transition of employee benefits plans, from both a buyer and seller perspective, in corporate mergers and acquisitions. She also represents clients in the submission of qualified plans to the IRS for approval and modification, as well as compliance and correction submissions under the IRS Voluntary Correction Program.
Ms. Smith regularly counsels clients in the drafting and analysis of deferred compensation arrangements and Section 409A of the Internal Revenue Code, including the implications of Section 409A on management carve-out and change of control plans, bonus arrangements, employment and severance agreements, equity compensation and incentive plans, and other deferred compensation arrangements. She has experience with both company-side and executive-side negotiation of executive compensation arrangements. Ms. Smith also works regularly with nonprofit 457(f) plans.
Ms. Smith advises clients on all varieties of equity compensation arrangements and incentive plans, including stock options, stock appreciation rights, restricted stock awards and restricted stock unit awards. Her practice includes the drafting and interpretation of these arrangements. She also has experience in advising partnerships and limited liability companies on their compensation programs, including the tax implications of partnership interests as incentive compensation awards.
Education
LLB/BCL, 2004, McGill University / MA, 2001, International University of Japan / BA, 1999, Wilfrid Laurier University
Lawyer Rankings
United States > Labor and employment > Employee benefits, executive compensation and retirement plans: design
Goodwin, a ‘well known firm in the technology space’, has vast experience of all aspects of ERISA and the compensation and benefits provisions of the Internal Revenue Code. The firm has expertise in executive compensation matters, including tax, accounting, corporate governance and securities law issues, as well as advising private and public clients on stock option and stock purchase plans, routinely addressing retirement plan issues, such as correcting plan errors through the IRS’s voluntary correction procedures. Washington’s Patrick Menasco concentrates his practice on ERISA issues and pension plan investments, alongside other transactions and investments, while James Mattus, who is based in the firm’s Boston office, is experienced in numerous executive compensation and ERISA matters, such as incentive compensation plans and programs. Rachel Faye Smith , who is also active in Boston, counsels on qualified plan issues, such as 401(k), 403(b) and 457(b) plans.
Lawyer Rankings
Top Tier Firm Rankings
- Finance > Financial services regulation
- Industry focus > Cannabis
- Intellectual property > Patents: licensing
- Real estate > Real estate investment trusts (REITs)
- Media, technology and telecoms > Technology transactions
- M&A/corporate and commercial > Venture capital and emerging companies
Firm Rankings
- Finance > Capital markets: equity offerings
- Industry focus > Education
- Labor and employment > ERISA litigation
- Finance > Fintech
- Healthcare > Life sciences
- Dispute resolution > M&A litigation: defense
- M&A/corporate and commercial > M&A: middle-market ($500m-999m)
- Investment fund formation and management > Mutual/registered/exchange-traded funds
- Dispute resolution > Securities litigation: defense
- Finance > Capital markets: debt offerings
- International Trade > CFIUS
- M&A/corporate and commercial > Corporate governance
- Media, technology and telecoms > Cyber law (including data privacy and data protection)
- Dispute resolution > E-discovery
- Labor and employment > Employee benefits, executive compensation and retirement plans: transactional
- Dispute resolution > Financial services litigation
- Antitrust > Merger control
- Intellectual property > Patents: litigation (full coverage)
- Investment fund formation and management > Private equity funds (including venture capital)
- Dispute resolution > Product liability, mass tort and class action - defense: consumer products (including tobacco)
- Real estate > Real estate
- M&A/corporate and commercial > Shareholder activism
- Intellectual property > Trade secrets (litigation and non-contentious matters)
- Tax > US taxes: non-contentious
- Labor and employment > Workplace and employment counseling
- Labor and employment > Employee benefits, executive compensation and retirement plans: design
- Dispute resolution > Leading trial lawyers
- M&A/corporate and commercial > Private equity buyouts: large deals ($500m+)
- Healthcare > Service providers
- International Trade > Customs, export controls and economic sanctions
- Dispute resolution > Leading trial lawyers
- Finance > Restructuring (including bankruptcy): corporate
- Dispute resolution > Appellate: courts of appeals / Appellate: supreme courts (states and federal)
- Finance > Commercial lending
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Intellectual property > Patents: prosecution (including re-examination and post-grant proceedings)