Laurel S. Rotker concentrates in the design, tax, compliance and transactional aspects of ERISA and virtually all types of employee benefit plans and executive compensation, including qualified pension, profit sharing and stock bonus plans, and health and welfare benefit plans. She has expertise in the tax and securities laws relating to executive compensation arrangements such as non-qualified retirement and deferred compensation plans, rabbi trusts and change in control arrangements, as well as equity based compensation arrangements involving stock options, stock appreciation rights, restricted stock and phantom stock awards. Ms. Rotker also advises clients on ERISA and employee benefit issues attendant to mergers and acquisitions, investment entity formations, investment advisory services, swaps and other financial transactions, and real estate transactions.

Ms. Rotker has represented public and closely-held companies, as well as individuals, in the design and implementation of compensation plans and arrangements that are advantageous and appropriate for their particular needs while compliant with tax and securities laws.

Memberships

Member, The Association of the Bar of the City of New York

Admitted to Practice

New York, 1985

Education

LL.M., New York University School of Law, 1986; Tax

J.D., cum laude, Benjamin N. Cardozo School of Law, Yeshiva University, 1984

B.A., cum laude, Queens College of the City University of New York, 1975