Sectors
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Gage M. Maurer

Associate

 Gage Maurer is an associate with Foley & Lardner LLP. He is based in the firm’s Milwaukee office where he focuses his practice on employee benefits and executive compensation, with a particular emphasis on employee stock ownership plans (ESOPs).

Gage has significant experience representing ESOP-owned companies in sale transactions, as well as advising shareholders who are selling their interests to newly formed ESOPs. He also counsels ESOP plan sponsors and fiduciaries on ongoing ESOP administration and compliance, including valuation issues, distribution planning, repurchase obligation management, and fiduciary governance matters arising under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.

In addition to his ESOP practice, Gage regularly counsels clients on the design, implementation, and ongoing administration of qualified retirement plans, non-qualified deferred compensation plans, equity compensation plans, phantom equity plans, and other incentive compensation arrangements. He regularly advises both private and public companies on the employee benefit and executive compensation issues that arise in merger and acquisition transactions, including compliance with ERISA, the Affordable Care Act (ACA), and Internal Revenue Code Sections 409A and 280G.

 Affiliations

  • Member, National Center for Employee Ownership
April 15, 2026 Foley Viewpoints

Those Unpredictable Teen Years: A Practical Guide to Considerations for Maturing ESOPs

Employee stock ownership plans (ESOPs) have proven to be powerful tools for aligning employee interests with company success and creating...
February 18, 2026 Foley Viewpoints

Opening the Door to Alternative Investments in 401(k) Plans: Fiduciary Risks, Regulatory Shifts, and Practical Realities

Employers may begin fielding questions from employees on why the company’s 401(k) plan does not offer alternative investments such as...
November 19, 2025 Foley Viewpoints

ERISA Plan Expenses: When Can the Plan Pay the Tab?

Plan sponsors can pay ERISA plan expenses themselves or, under certain circumstances, from plan assets. Understanding what costs can be...
August 20, 2025 Foley Viewpoints

Avoiding M&A Post-Closing Pitfalls: A Buyer’s Guide to ESOP Wind-Downs

Buyers (including private equity firms and their investors) that acquire the stock of a company wholly or partially owned by an employee...
June 18, 2025 Deals and Wins

Foley Represents Johnny Clean Car Wash in Sale to El Car Wash

Foley & Lardner LLP served as legal advisor to Johnny Clean Car Wash in its sale to El Car Wash, a portfolio company of Warburg Pincus.
March 27, 2025 Deals and Wins

Foley Represents Housatonic Partners and Universal Gaming Group in Universal Gaming Group’s Combination with Delaware North’s Gaming Business

Foley & Lardner LLP represented Housatonic Partners and Universal Gaming Group (UGG), an Illinois route-gaming operator, in UGG’s recent combination with Gaming & Entertainment Management – Illinois LLC (GEM), a subsidiary of global hospitality and entertainment company Delaware North.