Mr. Horowitz concentrates his practice in employee benefits and executive compensation, and has extensive experience in the design and operation of tax-qualified and nonqualified plans, including 401(k) plan compliance, newer uses of defined benefit pension plans, and deferred compensation arrangements. He counsels employers and executives on retention and severance, equity-based compensation and incentive pay.
Mr. Horowitz has an active practice in the area of employee stock ownership plans, and has been involved in virtually every aspect of ESOP transactions for public and private companies. He has acted as trustee's counsel, lender's counsel and special corporate counsel in those transactions, which have ranged in size from under $2 million to approximately $800 million.
Mr. Horowitz works with venture capital funds, investment advisers and mutual funds on ERISA issues, including issues of fiduciary responsibility, prohibited transactions and regulatory compliance for tax-qualified plans and IRAs. He advises on plan asset issues and transactions that may be restricted under ERISA.
Mr. Horowitz is a frequent speaker in the area of employee compensation and benefits, particularly on the topics of executive retention and compensation, incentive and equity plans, and health plan design. He has been an Adjunct Professor in the Graduate Tax Program at the Villanova University School of Law for over 25 years. He has been recognized as a New Jersey and Pennsylvania Super Lawyer and is listed in the 2009-2013 editions of Best Lawyers in America.