Mike Yang

Partner, Compensation & Benefits @Orrick, Herrington & Sutcliffe LLP

Represent U.S. and international public and private high technology companies, as well as executives, management teams and founders with compensation and employee benefits issues in the context of M&A transactions, spin-offs, venture capital financings, secondaries, and IPOs. Advise on daily tax, employment, accounting, and securities law issues related to the design, administration, and implementation of executive and equity compensation arrangements. This includes employment agreements, severance arrangements, change in control carve-out plans, stock option plans, and employee stock purchase plans, with a particular focus on Code Sections 409A, 280G, and 162(m). Advise on nonqualified deferred compensation arrangements, tax qualified retirement plans and welfare benefit plans.