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Michael Sirkin

Michael Sirkin


Michael S. Sirkin is a senior partner and former co-chair of both the Employee Benefits & Executive Compensation Group and the Tax Department. He practices primarily in the areas of executive compensation and employee benefits, and frequently represents companies, compensation committees and senior executives in connection with executive employment, severance, equity and other compensation arrangements.

US Legal 500 has rated Michael as a leading lawyer nationally for more than ten years and noted that he is "one of the leading experts on executive compensation," has been "commended for his superb negotiating," is "good at engineering solutions" and "dominates negotiations without being obvious." US Legal 500 also has described Michael as doing "a terrific job" with a "strong detailed knowledge of both sides of the table," as having an "eye towards governance" and as a "very effective negotiator" who brings a "calm and rational voice during tough negotiations." US Legal 500 also cited his commitment to client service, referring to him as an "attorney who provides timely advice and absolutely puts his clients first," and notes that "there is no time day or night when he is not prepared to talk." Corporate Board Member magazine recognized Michael as one of the "superstar lawyers who put hiring-and-exit deals together for superstar talent." Michael was recognized similarly in The American Lawyer as one of the top lawyers in the country in representing senior executives.

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IRS Releases Preliminary Guidance on Certain Aspects of the Amended Section 162(m) Provisions

The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments to Section 162(m) of the Internal Revenue Code (“Section 162(m)”) by the Tax Cuts and Jobs Act of 2017 (the “TCJA”). Specifically, the Notice provides guidance regarding the identification of a “covered employee” and … Continue Reading