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Emily works closely with public and private companies and individuals on a wide range of executive compensation matters. She is well-versed in the design and drafting of stock- and cash-based incentive compensation plans (and related award agreements), employee stock purchase plans, “top hat” plans and deferred compensation arrangements, as well as employment, retention, change in control, severance, and separation agreements for employees and C-suite executives.

On January 16, the Internal Revenue Service (IRS) published proposed regulations (90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility of compensation paid in any tax year to covered employees of a publicly held corporation to $1 million.