Michael Abbott, abogado especializado en beneficios para empleados y fiscalidad, es uno de los principales asesores de empresas, ejecutivos y fiduciarios con necesidades sofisticadas en materia de beneficios para empleados y compensación de ejecutivos, especialmente en los sectores tecnológico, energético y de capital privado. Socio de las áreas de Beneficios Sociales y Retribución de Directivos y Fiscalidad del bufete, Michael cuenta con una importante presencia en el ámbito de los beneficios sociales, representando a clientes de los sectores del entretenimiento en vivo, dispositivos médicos, productos químicos, autobuses escolares, tránsito y transporte.
Michael’s nationwide practice focuses on ERISA and related tax compliance matters involving various aspects of employee benefits, including cross-border tax issues, tax-qualified plans including ESOPs, nonqualified deferred compensation plans, and other benefit plans. He represents clients before the Internal Revenue Service, U.S. Department of Labor, and Pension Benefit Guaranty Corporation in connection with regulatory audit, plan administration, and correction matters. Michael also has extensive experience in the design, implementation, and administration of employee stock ownership plans and has been involved in numerous ESOP transactions representing corporations, selling shareholders, and fiduciaries.
Michael’s clients comprise both private and publicly owned entities as well as domestic and foreign employers with employees abroad. Regardless of their industry or location, Michael’s clients are attracted to his responsive, highly focused style of practice, his ability to stay ahead of relentlessly changing regulations in the tax qualified plan, health care, and executive compensation arenas, and his skill in marshaling additional firm resources.
Premios y reconocimientos
- Selected as a 2023 “Employee Benefits (ERISA) Law Lawyer of the Year” by Best Lawyers
- Selected by his peers for inclusion in The Best Lawyers in America® in the field of Employee Benefits (ERISA) Law (2009 – 2024)
Afiliaciones
- Miembro del Colegio de Abogados de Texas
- Member, State Bar of Florida
- Miembro de la American Bar Association
- Miembro del Colegio de Abogados de Houston
- Miembro de la Fundación de Abogados de Texas
- Member, ESOP Association
- ESOP Legislative and Regulatory Advisory Committee
- Member, National Center for Employee Ownership
/Passle/63109459f636e905f41c4854/MediaLibrary/Images/2025-09-22-16-20-59-617-68d1776b6a21c59000ca1cf4.png)
Gastos del plan ERISA: ¿Cuándo puede pagar el plan?
Foley asesora a Mobico Group en la venta por 608 millones de dólares de su negocio de autobuses escolares en Norteamérica
New Artificial Intelligence (AI) Regulations and Potential Fiduciary Implications