Kelsey A. O'Gorman
Senior Counsel
Kelsey A. O’Gorman is a member of the firm’s Employee Benefits & Executive Compensation Practice. She focuses her practice on executive compensation and retirement plans for public and private companies, which includes:
- Drafting and advising clients with respect to cash incentive, equity, phantom equity, and deferred compensation plans and executive employment, severance and change in control agreements
- Drafting and reviewing executive compensation disclosures under the Securities Exchange Act of 1934, including proxy statements, beneficial ownership reports, and periodic reports
- Helping clients navigate compliance with Internal Revenue Code Sections 409A and 280G and securities laws
- Providing advice on executive compensation trends, best practices and proxy advisory firms’ views of executive compensation voting policies
- Counseling clients on design and compliance questions with respect to their 401(k) plans and defined benefit pension plans, including pension plan terminations
- Addressing retirement plan operational errors
- Providing employee benefits support on corporate transactions, including mergers and acquisitions, SPAC transactions, spin-offs, and initial public offerings
Affiliations
- Wisconsin Bar Association
- Milwaukee Bar Association
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ISS and Glass Lewis Executive Compensation Benchmark Policy Updates for the 2026 Proxy Season
Both Institutional Shareholder Services, Inc. (ISS) and Glass Lewis & Co., Inc. (Glass Lewis) recently released updates to their proxy...
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Better Late Than Never: IRS Announces 2026 Retirement Plan Cost-of-Living Adjustments
On November 13, the Internal Revenue Service (IRS) released Notice 2025-67, which contains the new dollar limitations for retirement...
Foley Represents HeroDevs in $125M Strategic Growth Investment from PSG
Foley & Lardner LLP represented HeroDevs, a provider of security and compliance solutions for deprecated open-source software, in securing a $125 million strategic growth investment from PSG, a growth equity firm focused on software and technology-enabled services companies. Existing investor Album also participated in the round.
Mandatory Roth Catch-up
Join Foley’s upcoming webinar on mandatory Roth catch-up contributions effective January 1, 2026. Learn how the new rules impact high earners, what guidance exists, and practical tips for plan compliance.
Tricky Compliance Issues for Companies When an Executive Terminates Employment: 409A Applicability to Severance
Understand the key differences between Section 409A exempt and compliant severance benefits, and how each impacts tax treatment, flexibility, and compliance obligations when executives terminate employment.
Foley Earns Honorable Mention in Merger & Acquisitions' Middle-Market Deals of the Year
Foley & Lardner LLP earned an honorable mention in Mergers & Acquisitions' 2025 Middle-Market Deals of the Year for advising Ora, a leading global full-service ophthalmic drug and device development firm, in its 2024 recapitalization by The Vistria Group.