R. Randall Tracht

Partner

R. Randall Tracht is a partner in Morgan Lewis's Employee Benefits and Executive Compensation Practice. Mr. Tracht's practice encompasses all aspects of employee benefits and ERISA, including the design, drafting and operation of tax-qualified benefit plans and 403(b) plans; advising clients on compliance with the Internal Revenue Code, ERISA, COBRA, and other federal statutes affecting employee benefit plans; a background in benefits issues that arise in connection with mergers, acquisitions and other corporate transactions; working with the design and implementation of early retirement “windows” and other severance programs; working with executive compensation plans and agreements; and representing clients before the Internal Revenue Service under the Service’s remedial correction programs.

In addition to his work with tax-qualified retirement plans and deferred compensation agreements, Mr. Tracht also advises clients on the design, drafting and operation of equity compensation plans, including qualified and non-qualified stock option plans and employee stock purchase plans.

Mr. Tracht is admitted to practice in Pennsylvania.