Jed W. Brickner
is a partner in the Tax Department specializing in executive compensation and employee benefits law. He joined Latham & Watkins directly out of law school in 1980 and was elected to the partnership in 1987.
Mr. Brickner's practice focuses on:
- Merger and Acquisition Transactions where he advises on all employee benefits aspects including structuring of equity arrangements, negotiation of executive employment arrangements, issues regarding golden parachute taxes under Code Section 280G and deferred compensation taxes under Code Section 409A and transfers of employees and related plan assets and liabilities;
- Investment of Plan Assets where he is an expert in structuring investment funds to comply with ERISA plan asset rules (including VCOC's) and in helping clients comply with all aspects of the ERISA fiduciary duty rules;
- Financing Transactions involving Employee Benefit Plans where he represents lenders in structuring their arrangements to avoid benefits-related liabilities; and
- Public and Private Company Employee Benefits where he advises Board Compensation Committees and senior executives with respect to the commencement and termination of executive employment arrangements, implementation of equity and cash compensation programs, and issues arising with the Internal Revenue Service, United States Department of Labor and the Pension Benefit Guaranty Corporation. Mr. Brickner also has substantial expertise in employee benefits litigation and matters involving Employee Stock Ownership Plans (ESOPs) and withdrawals from multiemployer pension plans.
Mr. Brickner is Chair of the Global Latham & Watkins Finance Committee and Chair of the Employee Benefits Practice and Co-Chair of the Tax Department in the New York Office.
A frequent lecturer and writer on employee benefits topics, Mr. Brickner is a co-author of Collier Labor Law and the Bankruptcy Code and is a member of the Employee Benefits Committee of the American Bar Association's Tax Section. In addition, he has served on the Drug Appeals Board of USA Track and Field and been a correspondent for Track and Field News.