Laraine S. Rothenberg joined the Firm's New York office as a partner in 1994. Upon her retirement as chair of the Employee Benefits & Plans, Executive Compensation and Exempt Organization Department in 2012, she became of counsel.
Ms. Rothenberg counsels boards of directors, compensation committees, chief executive officers and other senior management on employment agreements, severance protection agreements, stock options, compensatory equity participation arrangements and benefit plans, and the related requirements of the securities and tax laws. Ms. Rothenberg advises on corporate governance issues and the impact of the Sarbanes-Oxley Act of 2002. She has a particular expertise in advising Boards on compensation disclosure and CD&A. She also advises on tax planning for multinational corporations, including IRS appeals proceedings, structuring of international operations, transfer pricing, and tax issues related to executives. Ms. Rothenberg assists clients in connection with corporate transactions and investment vehicles used by the ERISA plans in collaboration with the Firm's mergers and acquisitions and asset management practices. She regularly advises corporations on international and corporate tax matters and represents major tax exempt organizations. Ms. Rothenberg is a frequent speaker on tax, benefits and related securities issues. She is the author of numerous articles in these areas as well as several BNA portfolios in the international tax area.