Key Experience

  • Practice concentrates on equity compensation, executive compensation, qualified retirement plans and welfare benefits.


Michael Gerald’s experience includes helping design, establish and administer:

  • Executive compensation arrangements
  • Equity-based inventive plans
  • Deferred compensation plans
  • Individual employment and severance agreements.
  • Incentive bonus plans.

He also advises clients on employee benefits in the context of mergers and acquisitions and reductions in force.

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.

Representative Work

  • 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.


Public Service and Affiliations