Mark A. Daniele

Mr. Daniele is the Practice Group Leader for the firm’s Tax, Employee Benefits and Private Clients Group and a member of the firm’s Executive and Finance Committees.  Proficient in employee benefits and executive compensation matters, Mr. Daniele focuses on advising clients with respect to the design, interpretation and regulatory compliance of retirement benefit plans such as pension, profit sharing, 401(k), 403(b) and employee stock ownership plans (ESOPs); welfare benefit plans such as health, life, severance and retiree medical plans, and fringe benefit plans including section 125 cafeteria, tuition reimbursement and dependent care plans and non-qualified plans, such as deferred compensation plans, SERPs, excess benefit plans and related rabbi trusts.

Mr. Daniele advises clients on the design and implementation of various incentive compensation plans, including qualified and non-qualified stock option plans, and other equity based award plans. He counsels on tax and ERISA issues regarding pension and welfare benefit plans in connection with domestic and international acquisitions, dispositions and mergers.  He also advises clients on the ERISA plan asset regulations and fiduciary issues with respect to ERISA plans. He advises bankruptcy trustees on ERISA and employee benefits issues. He recently was appointed special employee benefits counsel to the 1114 Retiree Committee in In re Nortel Network, Inc. et al.