Un hombre de mediana edad con el pelo blanco que lleva un traje gris, camisa blanca y corbata naranja posa delante de un fondo claro difuminado, representando a despachos de abogados especializados en derecho de propiedad intelectual.

Stephen J. Gilles

Socio

Stephen Gilles has extensive experience serving the needs of nonprofit and tax-exempt organizations, as well as advising publicly traded and privately-owned companies nationally and internationally on employee benefits and executive compensation. For over 41 years, wealthy individuals and families, private philanthropic foundations, and the directors, officers, and owners of the state’s leading corporations, LLCs, and other business entities have sought Steve’s guidance. He is a partner in the firm’s Taxation and Employee Benefits & Executive Compensation practices.

Nonprofit and Tax-Exempt Entities

Steve is regarded as one of the leading attorneys in the state on the legal aspects of nonprofit and tax-exempt organizations, advising hundreds of entities of all sizes on virtually every aspect of their organization and operation, including Internal Revenue Code sections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), 501(c)(7) and all other types of 501(c). For example, he has obtained more than 600 determinations of tax-exempt status from the Internal Revenue Service. He also advises tax-exempt organizations about all types of federal and state tax matters, such as compensation and retirement programs, fundraising and giving, compensation testing and compliance, reporting and disclosure, and unrelated trade or business income issues.

Employee Benefits and Executive Compensation

In addition to serving nonprofit and tax-exempt organizations, Steve works with publicly traded and privately owned companies in a wide range of industries, helping with the design, implementation, and administration of qualified retirement plans, nonqualified deferred compensation plans, health and other welfare plans, and executive compensation programs. He has handled mergers and acquisitions, audits, administrative hearings, and matters involving correction procedures with the IRS, Pension Benefit Guaranty Corporation, and the U.S. Department of Labor, along with bankruptcy and fiduciary matters. Steve advises on and negotiates executive employment agreements and severance agreements.

As an employee benefits lawyer, Steve focuses pragmatically on compliance with a myriad of tax rules, compensation, retirement, pension plans, and various forms of qualified and nonqualified plans. Steve’s clients appreciate his pragmatic approach and continuous focus on the ever-changing laws and regulations affecting these plans and executive compensation.

Premios y reconocimientos

  • Recognized, AV Preeminent® 5.0 out of 5 Peer Review Rated, Martindale-Hubbell® Peer Review Ratings™
  • Recognized, The Best Lawyers in America© in the field of Tax Law (2022-2024)

Afiliaciones

  • Miembro del Colegio de Abogados de Texas
    • Taxation Section
    • Health Law Section
  • Miembro de la American Bar Association
  • Former Faculty, Paralegal Program, Southern Methodist University Dedman School of Law

Participación comunitaria

  • Officer and Board Member, Youth for Tomorrow Foundation
  • Officer and Board Member, Texas Legal Resource Center for Child Abuse and Neglect Inc.
  • Former President and Board Member, Wednesday’s Child Benefit Corp.
October 15, 2025 Foley Viewpoints

Practical Implications of Immigration Enforcement Activity on Benefit Plans - Part II

Con el continuo énfasis de la Administración Trump en la aplicación de las leyes de inmigración de Estados Unidos, los empleadores están cada vez más preocupados por...
21 de julio de 2025 Acuerdos y victorias

Foley representa a Eagle Fire y al propietario mayoritario Rosewood en la venta a Cobepa

Foley & Lardner LLP asesoró a Eagle Fire y a su propietario mayoritario, Rosewood Private Investments, en la venta de Eagle Fire a Cobepa S.A., una empresa de inversión privada.
May 21, 2025 Foley Viewpoints

Common Mistakes and Practical Advice When Acquiring a Company with a 401(k) Plan

When acquiring a company that offers its employees retirement benefits via a 401(k) plan, a lot can go wrong and recent law changes and...
Primer plano de un formulario W-2 de declaración de salarios e impuestos, en el que se muestra texto impreso y detalles parciales del documento, que suelen revisar los abogados de Chicago en un bufete de abogados corporativos para verificar su exactitud financiera.
October 16, 2024 Legal News: Employee Benefits Insights

Una selección variada de consejos y regalos de fin de año para los empleadores

En los últimos meses, el IRS ha publicado una guía que puede resultar útil para los empleadores que estén planificando la inscripción abierta y la presentación del formulario W-2.
Un cartel que reza "United States Department of Labor" (Departamento de Trabajo de Estados Unidos) se alza frente a un gran edificio gubernamental con hileras de ventanas y césped, que recuerda la imponente presencia de un gran bufete de abogados.
May 16, 2024 Labor & Employment Law Perspectives

Cinco aspectos que el Departamento de Trabajo tiene en el punto de mira en relación con los planes de prestaciones para empleados

Todos los planes de jubilación cualificados están sujetos a una gran cantidad de requisitos de la Ley de Seguridad de los Ingresos de Jubilación de los Empleados de 1974, en su versión modificada (ERISA).
April 22, 2024 Deals and Wins

Foley asesora a Quanex en el acuerdo para adquirir Tyman

Foley & Lardner LLP actúa como asesor legal de Quanex Building Products Corporation en su acuerdo para adquirir Tyman mediante una oferta recomendada en efectivo y acciones por un valor empresarial aproximado de 1100 millones de dólares.