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, the American Bar Association (Tax Section, Employee Benefits Committee) and the Los Angeles County Bar Association (Taxation 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).