Lee concentrates his practice on employee benefits and compensation issues. Particularly, Lee designs and drafts incentive compensation, bonus, retention, change-in-control and severance plans, executive employment agreements and compensation arrangements for both public and private companies, with focus on tax issues, including those under IRC Sections 409A, 280G and 162(m). He designs and drafts employee retirement plans, such as traditional and cash balance defined benefit plans and profit sharing and 401(k) plans, obtains IRS determinations and handles corrections of compliance failures under IRS and DOL procedures. Lee also counsels clients on the administration and maintenance of employee compensation and retirement plans and on employee benefits and compensation matters in connection with mergers, acquisitions, and other transactions.
Articles in the National Law Review database by L. Lee McMurtry III