Michael Gerald
Counsel
Akin Gump Strauss Hauer & Feld LLP
Los Angeles, California, USA
Law Firm - International
Professional Summary
Mr. Gerald concentrates in the areas of equity compensation, executive compensation, qualified retirement plans and welfare benefits. Mr. Gerald's experience includes helping design, establish and administer executive compensation arrangements, equity-based incentive plans, incentive bonus plans and deferred compensation plans, as well as individual employment and severance agreements. He also advises clients with regard to employee benefits in the context of mergers and acquisitions.
Mr. Gerald has experience representing clients in requests for benefit-related rulings and determination letters from the Internal Revenue Service. He also has assisted clients in identifying and resolving qualification defects in qualified retirement plans through the Internal Revenue Service's Employee Plans Compliance Resolution System.
Mr. Gerald received his B.S. from the University of Wisconsin in 1985 and his J.D. from the New York University School of Law in 2001. He is a member of the State Bar of California and the American Bar Association (Tax Section, Employee Benefits Committee). He is also a member of the Western Pension & Benefits Conference and the National Association of Stock Plan Professionals.
Mr. Gerald’s written works include "The Tax Issues (and Substantiation Nightmare) Created by Providing Employees Cellular Telephones," The NAPPA Report, Vol. 16, No. 3 (August 2002) (co-author) and "Administrators Face Yet Another EDI Challenge: Use of Social Security Numbers by Health Care Plans Under Fire," The Self Insurer (November 2000). Mr. Gerald co-presented the seminar “Retirement and Distribution Planning for Closely Held Business Owners,” at the USC Gould School of Law 2012 Tax Institute, January 24, 2012.
Mr. Gerald has experience representing clients in requests for benefit-related rulings and determination letters from the Internal Revenue Service. He also has assisted clients in identifying and resolving qualification defects in qualified retirement plans through the Internal Revenue Service's Employee Plans Compliance Resolution System.
Mr. Gerald received his B.S. from the University of Wisconsin in 1985 and his J.D. from the New York University School of Law in 2001. He is a member of the State Bar of California and the American Bar Association (Tax Section, Employee Benefits Committee). He is also a member of the Western Pension & Benefits Conference and the National Association of Stock Plan Professionals.
Mr. Gerald’s written works include "The Tax Issues (and Substantiation Nightmare) Created by Providing Employees Cellular Telephones," The NAPPA Report, Vol. 16, No. 3 (August 2002) (co-author) and "Administrators Face Yet Another EDI Challenge: Use of Social Security Numbers by Health Care Plans Under Fire," The Self Insurer (November 2000). Mr. Gerald co-presented the seminar “Retirement and Distribution Planning for Closely Held Business Owners,” at the USC Gould School of Law 2012 Tax Institute, January 24, 2012.
Experience
Akin Gump Strauss Hauer & Feld LLP
Los Angeles, California, USA 90071
Los Angeles, California, USA 90071
Counsel
Law Firm - International
2006 - Present
Counsel to employers on executive compensation issues and employee benefit plan sponsorship and administration issues.
Sheppard Mullin Richter & Hampton LLP
Los Angeles, California, USA 90071
Los Angeles, California, USA 90071
Associate
Law Firm - National
2005 - 2006
Counsel to employers on executive compensation tax issues, including deferred compensation plans, employer deductibility, and parachute payments.
Jones Day
Los Angeles, California, USA 90071
Los Angeles, California, USA 90071
Associate
Law Firm - International
2001 - 2005
Counsel to plan administrators and employers on employee benefit tax and ERISA issues.
Education
JD, Law 2001
New York University School of Law
New York, New York, United States
BS, Mathematics - Secondary Education 1985
University of Wisconsin, Madison
Madison, Wisconsin, United States
Bar Admissions
California
Active
2001
Court Admissions
- Federal District Court
Associations and Societies
- American Bar Association - Section of Taxation
- Employee Benefits Association of Los Angeles
- National Association of Stock Plan Professionals