Gregory Hughes is an associate in Arnold & Porter LLP's New York office. He advises financial institutions, other businesses and individual executives on executive compensation, and employee benefits. He also advises on other related matters, including income tax, employment tax, financial institution regulatory and ERISA considerations for 401(k), retirement/pension and employee stock ownership plans (ESOPs); equity and incentive compensation plans; supplemental executive retirement plans (SERPs); severance plans; cafeteria plans; flexible spending arrangements (FSAs); executive employment and change in control agreements; and non-qualified deferred compensation arrangements subject to section 409A.
Mr. Hughes also advises on compliance with compensation-related federal and state (blue sky) securities requirements, including compensation disclosure & analysis (CD&A) portions of proxy statements and prospectuses; estimates of payments on termination or change in control (and section 280G parachute payments) for CD&A disclosure; beneficial ownership reports on SEC Schedule 13D and 13G and Form 3, 4 and 5; federal registration of securities offered under equity compensation plans; blue-sky filings and registration of securities offered under equity compensation plans for U.S. employees by non-U.S. employers.
Mr. Hughes advises buyers, sellers and underwriters in merger and acquisition transactions, offerings and mutual conversions with respect to compensation and benefits due diligence.
Mr. Hughes' pro-bono work includes advising not-for-profit organizations on employment policies and employee handbooks.