Patrick Rehfield
Patrick Rehfield focuses on advising public companies, boards of directors, and compensation committees on executive compensation, corporate governance, securities law, and related tax matters. He regularly counsels public company boards and compensation committees on the design, implementation, and disclosure of executive compensation programs, including annual and long-term incentive arrangements, equity compensation, performance-based compensation, employment and change-in-control arrangements, and executive succession and transition matters.
Patrick co-leads Morgan Lewis’s M&A Task Force and executive and management team representation practice and is active on the firm’s Executive Compensation Task Force. He has worked on hundreds of transactions throughout his career, including initial public offerings (IPOs), public company mergers, take-private transactions, tender offers, de-SPAC transactions, and private equity and private-company acquisitions and divestitures. A distinctive aspect of Patrick’s practice is his representation of management teams and senior executives in M&A transactions, where he advises on employment and change-in-control arrangements, incentive equity, rollover equity, retention arrangements, and other transaction-related compensation.
Patrick also advises public companies on US Securities and Exchange Commission (SEC) executive compensation disclosure and reporting, Nasdaq and New York Stock Exchange requirements, corporate governance matters, payroll tax and fringe benefit issues, and the tax structuring of executive compensation arrangements, including under Sections 409A and 280G of the Internal Revenue Code.
Patrick’s practice sits at the intersection of executive compensation, corporate transactions, securities regulation, tax, and governance, giving him a broad perspective on the issues companies, boards, and executives face when designing compensation programs and navigating significant corporate and leadership transitions.
