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Mr. Hauser focuses on compensation and ERISA related matters. He is experienced in advising clients on the design and administration of their qualified and non-qualified retirement plans, health and welfare plans and equity compensation plans. In addition, Mr. Hauser has substantial experience in drafting and negotiating executive employment, retention and change in control agreements and advising clients on tax issues related to golden parachute rules, deferred compensation, equity compensation and the deductibility of compensation under Code Section 162(m).
Representative Matters
Advises both private and public corporations on ERISA matters including plan terminations and mergers, fiduciary issues and plan administration issues.
Advises high-tech start ups, including several foreign companies, with respect to equity compensation and employment matters including the design and administration of their stock option and other equity incentive plans.
Prepares and negotiates IRS and DOL submissions for voluntary compliance programs and determination letter filings.
Drafts and negotiates executive compensation agreements for senior executives of both tax-exempt and for-profit employers.
Advises creditors and bankrupt companies on pension plan and other post-employment benefit issues in corporate restructurings.
Advises private equity investors on executive compensation agreements and plans for their portfolio companies.
Advises hedge funds and private equity funds on ERISA plan asset rules.
Publications
Member, Editorial Advisory Board for Benefits Law Journal
"Pension Plan Issues in Bankruptcy," Benefits Law Journal, Vol. 22 No. 3, Autumn 2009
"New Tax Law for Deferred Compensation Plans Casts a Wide Net," Benefits and Compensation Digest, January 1, 2006
"Distress Terminations of Underfunded Pension Plans," The Bankruptcy Strategist, November 1, 2005
"New Tax Law Results In Changes To Design, Administration Of Deferred Compensation Plans," Massachusetts Lawyers Weekly, May 16, 2005
"Strategies for Addressing Underfunded Pension Plans in Bankruptcy," Benefits Law Journal, Vol. 17 No. 2, Summer 2004
"Partial Plan Terminations: An Unintended Consequence of Reductions in Force," Benefits Law Journal, Vol. 16 No. 3, Autumn 2003
"The ERISA Implications of Pension Plan Investments in Venture Capital Funds," Benefits Law Journal, Vol 16. No. 1, Spring 2003
Co-author, "HIPAA Raises Administrative Concerns Surrounding FSAs" Boston Business Journal, December 12, 2003
"Techniques for Avoiding or Mitigating the Golden Parachute Rules," Journal of Mergers and Acquisitions, Vol. 3, No. 7, November 2002
Co-Author, "When to Pass Out the Parachutes," Financial Executives Newsletter, May 2002
"The Stock Option Repricing Dilemma," Journal of Compensation and Benefits, Vol. 17, No. 6, December 2001
"Tax Exempt Organizations: When Does ERISA Apply to their Retirement Plans," Journal of Deferred Compensation, Fall of 1998
"Notice 98-1 and the Nondiscrimination Testing Rules," CCH Benefit Plan Compliance Newsletter, May 1998
Speaking Engagements
Presenter, Thomson Publishing Group Teleconference, "Conducting a Lay-Off? What You Need to Know About the WARN Act Before Proceeding," May 7, 2009
Presenter, International Foundation Of Employee Benefits Boston Chapter, "Employee Benefit Plan Issues in a Recession," March 11, 2009
Panelist, Boston Bar Association program, "Nonqualified Deferred Compensation under Code Section 409A: What Transactional Lawyers Need to Know," February 12, 2008
Panelist, seminar series co-hosted with Grant Thornton, presenting on "Deferred Compensation Tax Issues Arising from the American Job Creation Act of 2004"
Global Equity Annual Conference, Dublin, Ireland, "Impact of U.S. Corporate Governance Reform on Global Equity Compensation Plans"
MIT Enterprise Forum of Cambridge, Spring Workshop, "Ask the Experts Panel," May 4, 2002
Community Involvement
Co-Chair Boston Bar Associations ERISA Committee
Chair, St. Anselm College Boston Business Roundtable
Bar Admissions & Memberships
Admitted, Massachusetts Bar
Admitted, First Circuit Court of Appeals; U.S. Tax Court
Member of the Tax Section and Employee Benefits Subcommittee of the American Bar Association and Boston Bar Association; Global Equity Organization; and The National Association of Stock Plan Professionals
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