Washington, DC Phone +1.202.739.5640 Fax +1.202.739.3001
1111 Pennsylvania Ave. NW//Washington, DC 20004-2541//United States
Patrick Rehfield focuses on matters related to executive compensation, payroll tax, and employee fringe benefits. He advises private and public companies on designing and implementing nonqualified retirement plans, equity compensation plans, and executive compensation arrangements. He also counsels publicly traded companies on reporting and compliance matters involving the SEC, with a focus on proxy and disclosure issues, executive compensation, and corporate governance. He advises public and private companies on employee benefit issues in mergers and acquisitions, including executive compensation matters for senior management.
Patrick also advises companies of all sizes on the design and implementation of employment agreements, retention agreements, and change in control agreements. He represents senior management teams in leveraged buyouts, and senior-level executives in compensation package negotiations. He has particular experience in the application of sections 162(m), 280G, and 409A of the Internal Revenue Code.
Patrick also maintains an active payroll tax and fringe benefit practice that focuses on corporate and payroll tax audits, penalty abatements, refund claims, IRS ruling requests, and multistate tax and withholding issues.
Prior to joining Morgan Lewis, he was a member of the tax section of a US-based law firm.
Member, Law Firm of the Year, Employee Benefits & Executive Compensation, Chambers USA (2019)
Member, Law Firm of the Year, Employee Benefits (ERISA Law), US News/Best Lawyers – Best Law Firms (2019)
Recommended, Labor and employment: Employee benefits, executive compensation and retirement plans: transactional, The Legal 500 US (2018, 2020, 2022)
Member, District of Columbia Bar Association
Member, American Bar Association