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Stephen Pavlick is a partner in the law firm of McDermott Will & Emery LLP based in the Firm’s Washington, D.C. office. He is a member of the Firm’s Employee Benefits Department where he concentrates in the area of employee benefit matters for large multinational corporations. His clients include several Fortune 100 companies, and a major trade association. He is a member of the Tax Management Advisory Board for Compensation Planning and is a regular participant at their monthly luncheons with government officials.
Stephen’s work in the qualified plan area includes the adoption, amendment and qualification of pension and profit sharing plans; summary plan descriptions and other employee communications; and dealing with the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in obtaining rulings, advisory opinions, prohibited transaction exemptions and other matters. Stephen also spends a considerable amount of time on cash balance and ESOP issues.
In the non-qualified plan area, Stephen’s practice involves stock option plans, restricted stock, split-dollar life insurance and deferred compensation, including constructive receipt issues and funding through grantor trusts, letters of credit, and surety agreements, among other vehicles.
In the welfare area, Stephen focuses on funding strategies for post-retirement welfare benefits and has represented several major companies before the Internal Revenue Service in resolving issues related to the pre-funding of these benefits.
Stephen has served as an assistant professor at Drexel University. He is the author of several articles on cash balance plans and the taxation of stock options and other executive compensation. He is also a certified public accountant.
Education
University of Richmond School of Law, J.D., 1977
Georgetown University Law Center, LL.M., 1980
University of Richmond, B.S.B.A. (summa cum laude), 1975 | 