Employee Benefits and Executive Compensation

With the increasingly multinational character of the world economy, Winston & Strawn advises clients on the interplay between U.S. and foreign benefits, tax, securities, estate planning, data privacy, and other laws. We assist clients in coping with the very complex rules that apply in the United States and foreign countries when employees move from country to country.

Employers incorporated or based in the United States frequently employ U.S. citizens or local residents as executives outside the United States. Similarly, foreign employers employ U.S. citizens both within and outside the United States. We identify and advise clients on the significant tax and other regulations affecting these employment relationships, including issues arising in income tax liability, pension and retirement benefits, equity compensation, social security contributions and benefits, employee health and welfare benefit plans, and employment discrimination.

For both domestic and foreign-based companies we have drafted and assisted in implementing global stock award plans. We also advise multinational companies on benefits and compensation strategies that are tax-effective for both the employer and the employee. Finally, we assist foreign-based companies in complying with the complex tax, labor, and securities law issues for their U.S.-based employees.