Profile

Michael G. Kushner is a partner in the firm’s Tax and Employment & Labor practice groups. His practice also supports clients in the Corporate/M&A and the Securities and Capital Markets practice groups.

Overview

Michael G. Kushner is a partner in the firm’s Tax and Employment & Labor practice groups.  His practice also supports clients in the Corporate/M&A and the Securities and Capital Markets practice groups.  Michael has over 25 years experience counseling individual and corporate clients on matters concerning the Employee Retirement Income Security Act (ERISA), federal tax law issues, employee pension and health and welfare benefits, executive and deferred compensation, and equity and incentive-based pay.  He also advises clients on related benefits and compliance matters, including cafeteria plans, group-term life insurance plans, medical plans, insurance-based compensation, tuition assistance plans, dependent care assistance plans, stock options, golden parachutes and severance agreements.

Michael counsels healthcare entities, banking institutions, hedge funds, private equity funds and venture capitalists on ERISA, compensation plan and tax matters.  His background in securities law and investment banking, and understanding of tax and financial accounting, distinguishes Michael giving him a perspective uniquely valuable to clients.  His knowledge of international tax treaties and international business laws allows Michael to assist clients in the European Union, Latin America, Asia and other jurisdictions in their cross-border matters.  These matters include representing multinational entities in cross-border acquisitions, setting up international executive pay, structuring sovereign wealth funds and implementing equity stock plans.

The author of a number of publications on ERISA, Employee Benefits and Retirement and Welfare Benefit plans and related employment and tax matters, Michael is nationally recognized for his work in designing and drafting plans.  He also has substantial experience in the compliance aspects of defined benefit, defined contribution and hybrid plans, as well as tax code sections 83, 162(m), 403(b), 409A, 457 and 457A arrangements and deferred compensation.  He has served as an adjunct professor at Georgetown University and Dickenson College School of Law.

Professional Memberships

• • American Bar Association, -
• American Bar Association, -
• Worldwide Employee Benefits (WEB) Network, -

Publications & Presentations

• ERISA: Related Statutes, BNA books, 01/1995
• ERISA Regulations, BNA Books, 01/1995
• The Employee Benefits Desk Encyclopedia: An Annotated Compendium of Frequently Used Terms, BNA Books, 01/1995
• ERISA, The Law and the Code, BNA Books, 01/2005
• Chapters on employee pension and health and welfare plans for BNA’s Tax Practice Series, BNA Tax Practice Series, 01/2010
• • Multiemployer Plans—Special Rules, BNA Tax Management portfolios, 01/2011
• Reporting and Disclosure under ERISA, BNA Tax Management portfolios, 01/2011

Colleges Attended

• • George Washington University, B.A. ,
• University of Virginia School of Law, J.D.,
• George Washington University School of Law, LL.M.,
• University of Virginia School of Law, J.D.,
• George Washington University, B.A. ,