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
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Those Unpredictable Teen Years: A Practical Guide to Considerations for Maturing ESOPs
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Opening the Door to Alternative Investments in 401(k) Plans: Fiduciary Risks, Regulatory Shifts, and Practical Realities
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ERISA Plan Expenses: When Can the Plan Pay the Tab?
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