회색 정장에 흰색 셔츠, 주황색 넥타이를 맨 백발의 중년 남성이 흐릿한 조명 배경 앞에서 지적재산권 법률 전문 로펌을 상징하는 포즈를 취하고 있습니다.

스티븐 J. 길레스

파트너

스티븐 J. 길레스

파트너

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.

수상 및 표창

  • 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)

제휴

  • 텍사스 주 변호사 협회 회원
    • Taxation Section
    • Health Law Section
  • 미국 변호사 협회 회원
  • Former Faculty, Paralegal Program, Southern Methodist University Dedman School of Law

커뮤니티 참여

  • 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

트럼프 행정부가 미국 이민법 집행을 지속적으로 강조함에 따라 고용주들은 점점 더 많은 우려를 표하고 있습니다.
2025년 7월 21일 거래 및 당첨

폴리가 이글 파이어와 대주주 로즈우드를 대표하여 코베파에 매각

Foley & Lardner LLP는 이글 파이어(Eagle Fire)와 그 최대주주인 로즈우드 프라이빗 인베스트먼츠(Rosewood Private Investments)가 비상장 투자 회사인 코베파 S.A.(Cobepa S.A.)에 이글 파이어를 매각하는 과정에서 자문을 제공했습니다.
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...
W-2 급여 및 세금 명세서 양식의 클로즈업 사진으로, 인쇄된 텍스트와 문서 세부사항 일부가 표시됨—시카고의 한 기업 법률 사무소에서 변호사들이 재정적 정확성을 검토하는 경우가 많음.
October 16, 2024 Legal News: Employee Benefits Insights

고용주를 위한 연말 팁과 선물 모음

지난 몇 달간 국세청(IRS)은 공개 가입 기간 및 양식 W-2 보고를 계획 중인 고용주들에게 유용할 수 있는 지침을 발표했습니다.
"미국 노동부"라고 쓰인 간판이 창문이 줄지어 있는 대형 정부 건물 앞에 서 있으며, 잔디밭이 깔려 있어 주요 기업 법률 사무소에서 볼 수 있는 인상적인 존재감을 연상케 한다.
May 16, 2024 Labor & Employment Law Perspectives

노동부가 주목하는 직원 복리후생 계획 관련 5가지 사항

모든 적격 퇴직 계획은 개정된 1974년 근로자 퇴직 소득 보장법(ERISA)의 수많은 요건에 적용됩니다.
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폴리, 타이먼 인수 계약 체결을 위한 퀘넥스 자문

Foley & Lardner LLP는 Quanex Building Products Corporation이 Tyman을 인수하기로 한 계약에서 법률 자문 역할을 수행하고 있습니다. 이 계약은 권고된 현금 및 주식 제안으로, 기업 가치는 약 11억 달러입니다.