Anthony J. Eppert
Associate
Shearman & Sterling LLP

Anthony Eppert specializes in executive compensation and employee benefits and leads the Firm's national executive compensation practice. As to executive compensation arrangements, Mr. Eppert assists employers with designing and drafting equity and synthetic equity arrangements, including: stock options, restricted stock, employee stock purchase plans, stock appreciation rights, restricted stock units, and cash bonus plans/arrangements. He also advises clients on the securities and accounting issues relating to their compensation arrangements. Mr. Eppert is well versed in dealing with non-qualified deferred compensation arrangements governed by Code § 409A, the use of various funding mechanisms such as Rabbi Trusts, 280G and 162(m) analyses, and resolving compensation issues arising in mergers and acquisitions. He also helps employers design and administer severance pay arrangements and fringe benefit programs.

As to qualified and non-qualified retirement plans, he regularly provides advice and support on designing and drafting defined benefit plans, profit sharing plans, 401(k) plans, new comparability formulas, DB/DC combo arrangements, leveraged and non-leveraged ESOPs, 457 plans, SERPs, mirror plans and tandem arrangements. Additionally, he has substantial experience with ERISA fiduciary responsibilities, prohibited transactions, issues pertaining to multiple and multi-employer plans, controlled group and affiliated service group analysis, plan audits, IRS and DOL compliance/correctional programs, plan terminations and distributions, and QDROs and IRAs.

On the health and welfare side, Mr. Eppert's experience includes providing advice and support on designing and drafting health plans, wrap plan documents, cafeteria plans, VEBAs and medical diagnostic plans. His experience includes both insured and self-insured arrangements, and he often provides advice on issues pertaining to COBRA, HIPAA, FMLA, HSAs, and HRAs.

Prior to joining Sheppard Mullin he was a member of the compensation practice for Morrison & Foerster LLP, and prior to that he led the compensation & benefits practice of Luce Forward Hamilton & Scripps LLP. Mr. Eppert obtained his undergraduate and law degrees from Michigan State University, where during law school he was Editor-in-Chief of the Journal of Medicine and Law. He then obtained a Masters in Taxation (i.e., an LL.M.) from New York University, followed by a federal clerkship with the Honorable Richard F. Suhrheinrich of the United States Court of Appeals (Sixth Circuit).

Currently, Mr. Eppert is a member of the American Bar Association (Taxation Section), the National Association of Stock Plan Professionals, the National Institute of Pension Administrators (Co-Founder/President of the San Diego Chapter), the Western Pension Benefits Conference (Board of Directors 2004-present), and the Society for Human Resource Management.

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