Stephen Evans

When a company is considering a merger or acquisition, a key issue for both buyers and sellers is the treatment of outstanding equity awards. There are often competing perspectives on what should happen and what best supports...more The Departments of Labor (“DOL”), Health and Human Services (“HHS”), and Treasury (collectively, the “Departments”) jointly proposed a rule (the “Proposed Rule”) creating a new category of "excepted fertility benefits" — a...more When a company is preparing for a sale, transaction-based incentives can be an effective way to recognize and retain key employees. In practice, these incentives generally fall into two categories—equity and non-equity...more If you’re considering selling your company or its assets, there’s a tax issue you need to know about: Section 280G of the Internal Revenue Code. Section 280G can have a significant impact on both the economics of a...more