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Overview

Michael Gerald’s practice focuses on executive compensation and employee benefits and encompasses matters related to equity compensation, deferred compensation, qualified retirement and welfare benefits. He also advises clients on executive compensation and employee benefits issues related to mergers and acquisitions, workforce reductions and corporate restructurings.

Clients regularly turn to Michael for assistance in designing, establishing and administering executive compensation agreements, equity-based inventive plans, deferred compensation plans, incentive bonus plans, and individual employment and severance agreements, among other essential compensation and employee benefits needs.

Additionally, Michael represents clients in requests for benefit-related rulings and determination letters from the Internal Revenue Service (IRS). He has assisted clients in identifying and resolving qualification defects in qualified retirement plans through the IRS’s Employee Plans Compliance Resolution System.

Select examples of Michael’s prior firm experience include:

  • Counseled a publicly traded company when it realized that it had failed to enroll certain eligible employees in its 401(k) plan for several years. Determined the most cost-effective means of correcting this oversight, acting within the IRS’s Employee Plans Compliance Resolution System.

Education

  • New York University School of Law and Tandon School of Engineering, J.D.
  • University of Wisconsin-Madison, B.S.

Bar Admissions

  • California

Affiliations

  • Member, Employee Benefits Association of Los Angeles
  • Member, California Bar Association, Tax Committee