Lowenstein Sandler's Executive Compensation and Employee Benefits Podcast

In this episode of Just Compensation, Megan Monson , Taryn E. Cannataro , and Zachary Bocian discuss Internal Revenue Code Sections 457(b) and 457(f), two deferred compensation vehicles available to tax-exempt organizations and state and local governments. The hosts detail who can sponsor these plans, how these plans work, when taxation occurs, and how Section 409A overlays with these rules. Be su...

In this episode of Just Compensation ,  Andrew E. Graw , Chair of Lowenstein's Executive Compensation and Employee Benefits group, Taryn E. Cannataro , and Kate Basmagian discuss inducement equity grants, a tool employers use to attract top talent in competitive markets. The conversation discusses how inducement equity grants can be used to issue awards outside shareholder-approved equity plans, a...

In this episode of Just Compensation, Megan Monson , Amy Komoroski Wiwi , and Amy C. Schwind continue their discussion regarding employment law updates and trends from 2025 and what employers should expect as 2026 continues. They focus on broader changes, covering non-competes, pay transparency and pay data reporting, AI, and DEI. Listen to Part I here . Speakers: Megan Monson , Partner, Executive...

In this episode of Just Compensation, Megan Monson , Amy Komoroski Wiwi , and Amy C. Schwind discuss employment law updates and trends from 2025 and what employers should expect as 2026 continues. They delve into state-specific changes, noting minimum wage and salary threshold increases, prenatal leave and sick time, and independent contractor classifications, and other New York, New Jersey, and C...

In this episode of Just Compensation , Megan Monson and Amy C. Schwind discuss legal considerations regarding commission payment, covering the key components of commission plans. They advise against ambiguity in plans by suggesting employers prepare clear, written commission plans that define eligibility, earning criteria, calculation, and payment timing while complying with state wage-and-hour an...

In this episode of Just Compensation , Megan Monson and Jessica I. Stewart join host Taryn E. Cannataro in discussing common treatments of outstanding stock options and other equity awards in transactions. The discussion covers what different approaches mean for employees, sellers and buyers, as well as the tax implications of various treatments. Monson, Stewart, and Cannataro explore the key issu...

In this episode of Just Compensation , Andrew E. Graw , Taryn E. Cannataro , and Zachary Bocian discuss ESOPs, employee stock ownership plans. The conversation covers the tax and non-tax benefits of ESOPs, and how ESOPs can be used by shareholders of closely-held companies to diversify all or some of their equity in the company. Speakers: Andrew E. Graw , Partner and Chair, Executive Compensation...

In this episode of Just Compensation, Megan Monson , Amy C. Schwind , and Jessica I. Stewart discuss employer considerations for involuntary termination of employees, including terms in the employee's contract, reason for termination, and release agreements like severance plans. They cover risks of retaliation or other claims if the employee is a member of a protected class or is on or intends to...

In this episode of Just Compensation, Megan Monson , Taryn E. Cannataro , and Zachary Bocian discuss employee retention strategies during a company sale, including transaction bonuses, retention bonuses, management carve-out plans, and severance plans. They assess whether the seller or buyer is responsible for funding retention tools and address the legal and practical considerations of such arran...

In this episode of Just Compensation, Jessica I. Kriegsfeld is joined by Lauren M. Hollender to discuss employee handbooks, including varying state and federal laws and best practices for creating, distributing, and maintaining employee handbooks. Hollender explains that employee handbooks are not one-size-fits-all, and they should be customized to fit the company's size, location, and culture.  S...

In this episode of Just Compensation, Jessica I. Kriegsfeld , Amy C. Schwind , and Adam Dickson  discuss employment considerations for early-stage companies, including best practices to be compliant with applicable employment laws and to build a strong foundation to grow and attract talent.  Speakers: Adam Dickson , Counsel, Emerging Companies & Venture Capital Amy C. Schwind , Counsel, Employment...

In this episode of Just Compensation, Megan Monson , Julie Levinson Werner , and Jessica I. Kriegsfeld  delve into considerations associated with engaging temporary workers, particularly through a staffing agency. They discuss the benefits of engaging temporary workers, pitfalls to avoid, and best practices.  Speakers: Megan Monson ,  Partner, Executive Compensation and Employee Benefits Julie Lev...

In this episode of Just Compensation, Megan Monson   and Jessica I. Kriegsfeld  talk to Anthony O. Pergola , Vice Chair of Lowenstein's Emerging Companies & Venture Capital  practice group, about the complexities and challenges of Section 280G, a section of the Internal Revenue Code which can be implicated during company change-of-control transactions. The hosts discuss tips for navigating Section...

In this episode of "Just Compensation," host Megan Monson  invit es Lauren M. Hollender   and Amy C. Schwind of Lowenstein's Executive Compensation, Employment & Benefits  practice group to discuss the intricacies of parental leave. They assess differences in federal and state laws, as well as best practices and considerations for parental leave policies. Speakers: Megan Monson ,  Partner, Executi...

In this episode, host Megan Monson talks with Amy C. Schwind from Lowenstein's Executive Compensation, Employment & Benefits practice group about AI's growing role in human resources processes and employment decisions. They discuss what is permitted under applicable laws, potential discriminatory impact, and recommendations for employers that are using AI for employment decisions.  Speakers: Megan...

In this episode of "Just Compensation," Megan Monson , Taryn Cannataro , and Jessica Kriegsfeld  of Lowenstein's  Executive Compensation, Employment and Benefits   practice group discuss employment and employee benefit considerations in the context of an M&A transaction. The conversation explains typical treatments of certain types of payments and equity in connection with an M&A transaction, as w...

In this episode of "Just Compensation," Megan Monson , Taryn E. Cannataro , and Jessica Kriegsfeld of Lowenstein's Executive Compensation and Employee Benefits group discuss some considerations for a company preparing for an M&A transaction with respect to employees, employee benefits and compensation. The conversation delves into the importance of being prepared for diligence, the curation of a p...

This episode of "Just Compensation" features Andrew E. Graw , Megan Monson , and Jessica I. Kriegsfeld of Lowenstein Sandler's Executive Compensation and Employee Benefits group discuss when severance plans will be subject to ERISA, and the requirements associated with complying with ERISA. They also address other deferred compensation considerations for severance plans such as compliance with Sec...

  On this episode of Just Compensation , Jessica Kriegsfeld   speaks with Darren Goodman and Taryn E. Cannataro about stock options and Section 409A of the tax code, a complicated set of rules regulating the taxation of non-qualified deferred compensation, such as equity awards. The lawyers discuss how to structure stock options to avoid a penalty tax under Section 409A, including the importance o...

As the presidential election approaches, the potential for political discord to spill into the workplace is heightened. On this episode of "Just Compensation," Megan Monson talks with Amy C. Schwind about legal and practical considerations involved with political expression in and related to the workplace, as well as ways to mitigate legal risk. The lawyers explore issues that may give rise to lia...

On this episode of "Just Compensation," Andrew Graw, Megan Monson, and Jessica I. Kriegsfeld talk about equity plan considerations for public companies. They address various drafting considerations that are specific to public companies, including how proxy advisory firms view certain plan provisions. The conversation also touches on stockholder approval and filing requirements for public companies...

"Top hat plans" —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide deferred compensation benefits to certain key employees. However, care must be taken to ensure compliance with the relevant requirements of ERISA and Section 409A of the Internal...

On the latest episode of Just Compensation, Lowenstein's Darren Goodman , Megan Monson , and Jessica Kriegsfeld of the Executive Compensation, Employment and  Benefits practice discuss how the structure of an M&A transaction can influence the treatment of the existing workforce and treatment of employee benefits such as outstanding equity awards, health and welfare plans, and retirement plans.  Sp...

In this episode of "Just Compensation," Megan Monson ,   Amy Komoroski Wiwi , and Amy C. Schwind discuss the evolving landscape of employment-related non-compete agreements, focusing on recent legal developments. The discussion highlights the Federal Trade Commission's recent decision to ban post-employment non-compete clauses and its implications for businesses nationwide, as well as several note...

In today's episode, Andrew E. Graw , Megan Monson , and Jessica I. Kriegsfeld address the U.S. Department of Labor's final amendment to Prohibited Transaction Class Exemption 84-14, commonly known as the QPAM exemption, and its implications for investment managers. The hosts explore the current QPAM exemption, the modifications introduced by the final amendment, and the key takeaways for investmen...