Fiduciary Compliance and Plan Governance
Gayle helps plan fiduciaries develop and implement effective governance structures and procedural practices. She conducts fiduciary training programs and represents fiduciaries in governmental audits and investigations. She also addresses prohibited transactions issues, assists in correcting operational errors and helps resolve benefit claims disputes.
Gayle works with employers to design, implement and administer effective executive compensation arrangements, including 409A and 457 deferred compensation plans, equity and phantom equity compensation programs, and executive employment and separation agreements. She has decades of experience assisting with the design of new executive compensation programs for companies affected by mergers, spin-offs, split-offs and other corporate reorganizations. She also has significant experience with executive compensation arrangements for colleges and universities and other nonprofit organizations.
Benefits Issues in Transactions, Bankruptcies and Restructurings
Gayle helps buyers and sellers address benefits issues arising in connection with mergers, acquisitions and other corporate transactions, from the due diligence phase through post-closing transition issues. She counsels fiduciaries, receivers and trustees in bankruptcy as they resolve the unique benefits issues that arise in bankruptcy and insolvency, including wind-up of benefit plans and representation before governmental agencies such as the PBGC.
Compliance Advice and Solutions
Gayle regularly helps employers stay in compliance with the complex rules and regulations that affect employee benefit plans, from health care reform to pension plan terminations and de-risking strategies.
Gayle loves Broadway musicals and enjoys writing song parodies. (She even owns a rhyming dictionary.)