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Mark E. Bokert is chair of the Benefits & Compensation Practice Group of Davis & Gilbert. His practice encompasses nearly all aspects of executive compensation and employee benefits, including matters related to equity plans, deferred compensation plans, phantom equity plans, qualified retirement plans and welfare plans. For nearly two decades, Mr. Bokert has regularly advised clients on the design, establishment, administration and termination of their plans. He represents a wide variety of clients, from large publicly-held companies to individual executives, within a broad range of industries, including investment banking, advertising, media and insurance.

In the area of executive compensation, Mr. Bokert has structured and drafted many stock option, restricted stock and other equity-based incentive plans, as well as complex employment and separation agreements. He has extensive experience in Section 409A and deferred compensation arrangements, and has created countless SERPs, long-term incentive plans, and other deferral arrangements. He regularly counsels clients on the tax, ERISA, and securities law implications of executive compensation arrangements, as well as the accounting rules that apply to such arrangements.

Mr. Bokert also has significant knowledge in the area of qualified plans, including 401(k), profit sharing, ESOPS, and defined benefit plans. In particular, Mr. Bokert has extensive experience in counseling plan committees on their fiduciary responsibilities under ERISA. He also regularly advises clients on a wide variety of issues, including plan qualification, nondiscrimination testing, reporting, disclosure, the correction of qualification errors, and design features, such as automatic enrollment, Roth 401(k) and qualified default investments.

Mr. Bokert also has extensive experience handling all of the executive compensation and employee benefit matters that arise in connection with mergers, acquisitions, spin-offs, divestitures and financings.

REPRESENTATIVE ENGAGEMENTS

  • Represented several large public companies to conduct a comprehensive review of all their deferred compensation arrangements to ensure compliance with Section 409A of the Internal Revenue Code.
  • Established stock option plans for a French investment bank and many high tech start-ups.
  • Established incentive plans for many small private companies, including those in the marketing and public relations industries.
  • Represented executives in connection with their termination from an investment bank and advised them on compliance with restrictive covenants.
  • Counsels the fiduciary committees of many 401(k) plans, including several plans holding employer stock and at least one plan having assets in excess of $1 billion.
  • Converted a traditional defined benefit plan to a cash balance plan for a large public company in the computer industry.
  • Terminated the defined benefit plan of a large private company in the HR services industry.
  • Drafted a 401(k)/profit-sharing plan for a large public company in the advertising industry.
  • Drafted a self-insured medical plan document and cafeteria plan document for a large public company in the advertising industry.

SPEAKING ENGAGEMENTS

"Hostile Work Environment, Health Care Reform, and New Legal Developments Impacting Your Daily HR Practice," Davis & Gilbert Labor & Employment Seminar, May 2013

"Ripped from the Headlines: Key HR News," Davis & Gilbert Labor & Employment Seminar, July 2012

"Restrictive Covenants: An Effective Sword and Shield," Davis & Gilbert Labor & Employment Seminar, March 2011

"Life Cycle of an Employee Part 2: 'Critical Benefit Issues'" Human Resources Association of New York: Life Cycle of an Employee, June 9, 2010

"Health Care Reform Legislation: Navigating the Key Provisions," Davis & Gilbert Labor & Employment Seminar, May 2010

"Public Policy and New Legislation Impacting Total Rewards," Human Resources Association of New York: HR Fundamentals Series, February 25, 2010

Deferred Compensation: What to Do in 2006 about New IRC Section 409A and the Proposed Regulations,” Northstar Conferences, The National Conference on Executive Compensation, June 5-6, 2006

Structuring and Disclosing Executive Compensation,” American Conference Institute, Pharmaceutical Corporate Governance conference, October 16-17, 2006

PUBLICATIONS

Co-Author, "Shooting from the HIPAA: Final Regulations Require Employer Action," D&G Benefits & Compensation Alert, March 2013

Co-Author, "Health Care Reform Update: Employers Must Quickly Finalize 2014 Compliance Efforts," D&G Benefits & Compensation Alert, February 2013

Co-Author, "Not Dangling Off the Fiscal Cliff: Legislation Offers Solid Planning Opportunities for Employee Benefit Programs," D&G Benefits & Compensation Alert, January 2013

Co-Author, "Making Sense of The Medical Loss Ratio Rebate Guidance," D&G Benefits & Compensation Alert, September 2012

Co-Author, "IRS Updates Guidance For W-2 Reporting Of Employer-Sponsored Health Coverage," D&G Benefits & Compensation Alert, January 2012

Co-Author, "New York Adds New Reporting Requirements for Dependent Health Benefits," D&G Benefits & Compensation Alert, August 2011

Author, "Final Opportunity To Correct 409A Violations," D&G Benefits & Compensation Alert, October 2010

Co-Author, "How Can Employers Keep Their Health Plans Grandfathered Under Health Care Reform? Answer: With Great Difficulty," D&G Benefits & Compensation Alert, July 2010

Co-Author, "Health Care Reform Legislation: Signed, Sealed, Delivered," D&G Benefits & Compensation Alert, April 2010

Co-Author, "HIPAA in a "HITECH" World," D&G Benefits & Compensation Alert, August 2009 

Author, "Private Company Stock Options Under Section 409A," Employee Benefit Plan Review, December 2008

Author, "Specified Employees Under Section 409A," Employee Benefit Plan Review, September 2008

Author, “Why You Need to Care About Section 409A,” D&G Legal Development Alert, May 27, 2008

Author, “Private Company Stock Options Under Section 409A,” D&G Legal Development Alert, May 27, 2008

PRESS

Quoted, Forbes.com, "Execs Face Dec. 31 Deadline On Deferred Pay," by Ashlea Ebeling, December, 15, 2009

Quoted, The National Law Journal, "Executive Pay Deadline Looms," by Peter Page, September 1, 2008

Quoted, BNA Pension & Benefits Daily, “Deferred Compensation: Final Section 409A Rules to Include Expanded Guidance On Stock Rights,” by Mary Hughes, June 9, 2006

Quoted, SHRMFORUM Compensation & Benefits, “Proposed Deferred Compensation Regs Call For Increased Severance Plan Scrutiny,” by Stephen Miller, October 2005

Quoted, Forbes Magazine, “Strings Attached Deferred Compensation Isn’t Gone. But Congress Has Taken All The Fun Out Of It,” by Ashlea Ebeling, December 27, 2004

Quoted, Forbes Magazine, “The Lending Game If You Are A Top Executive, The New Rule Is That You Can’t Borrow Money From Your Company. But Every Rule Has Its Exceptions,” by Ashlea Ebeling, May 10, 2004

PROFESSIONAL MEMBERSHIPS/AFFILIATIONS

American Bar Association, Tax Section
New York State Bar Association, Qualified Plans Subcommittee

BAR ADMISSIONS

Missouri
District of Columbia
New York

EDUCATION

St. Louis University, J.D., 1989
Washington University, A.B., 1986


REPRESENTATIVE ENGAGEMENTS

  • Represented several large public companies to conduct a comprehensive review of all their deferred compensation arrangements to ensure compliance with Section 409A of the Internal Revenue Code.
  • Established stock option plans for a French investment bank and many high tech start-ups.
  • Established incentive plans for many small private companies, including those in the marketing and public relations industries.
  • Represented executives in connection with their termination from an investment bank and advised them on compliance with restrictive covenants.
  • Counsels the fiduciary committees of many 401(k) plans, including several plans holding employer stock and at least one plan having assets in excess of $1 billion.
  • Converted a traditional defined benefit plan to a cash balance plan for a large public company in the computer industry.
  • Terminated the defined benefit plan of a large private company in the HR services industry.
  • Drafted a 401(k)/profit-sharing plan for a large public company in the advertising industry.
  • Drafted a self-insured medical plan document and cafeteria plan document for a large public company in the advertising industry.

SPEAKING ENGAGEMENTS

"Hostile Work Environment, Health Care Reform, and New Legal Developments Impacting Your Daily HR Practice," Davis & Gilbert Labor & Employment Seminar, May 2013

"Ripped from the Headlines: Key HR News," Davis & Gilbert Labor & Employment Seminar, July 2012

"Restrictive Covenants: An Effective Sword and Shield," Davis & Gilbert Labor & Employment Seminar, March 2011

"Life Cycle of an Employee Part 2: 'Critical Benefit Issues'" Human Resources Association of New York: Life Cycle of an Employee, June 9, 2010

"Health Care Reform Legislation: Navigating the Key Provisions," Davis & Gilbert Labor & Employment Seminar, May 2010

"Public Policy and New Legislation Impacting Total Rewards," Human Resources Association of New York: HR Fundamentals Series, February 25, 2010

Deferred Compensation: What to Do in 2006 about New IRC Section 409A and the Proposed Regulations,” Northstar Conferences, The National Conference on Executive Compensation, June 5-6, 2006

Structuring and Disclosing Executive Compensation,” American Conference Institute, Pharmaceutical Corporate Governance conference, October 16-17, 2006

PUBLICATIONS

Co-Author, "Shooting from the HIPAA: Final Regulations Require Employer Action," D&G Benefits & Compensation Alert, March 2013

Co-Author, "Health Care Reform Update: Employers Must Quickly Finalize 2014 Compliance Efforts," D&G Benefits & Compensation Alert, February 2013

Co-Author, "Not Dangling Off the Fiscal Cliff: Legislation Offers Solid Planning Opportunities for Employee Benefit Programs," D&G Benefits & Compensation Alert, January 2013

Co-Author, "Making Sense of The Medical Loss Ratio Rebate Guidance," D&G Benefits & Compensation Alert, September 2012

Co-Author, "IRS Updates Guidance For W-2 Reporting Of Employer-Sponsored Health Coverage," D&G Benefits & Compensation Alert, January 2012

Co-Author, "New York Adds New Reporting Requirements for Dependent Health Benefits," D&G Benefits & Compensation Alert, August 2011

Author, "Final Opportunity To Correct 409A Violations," D&G Benefits & Compensation Alert, October 2010

Co-Author, "How Can Employers Keep Their Health Plans Grandfathered Under Health Care Reform? Answer: With Great Difficulty," D&G Benefits & Compensation Alert, July 2010

Co-Author, "Health Care Reform Legislation: Signed, Sealed, Delivered," D&G Benefits & Compensation Alert, April 2010

Co-Author, "HIPAA in a "HITECH" World," D&G Benefits & Compensation Alert, August 2009 

Author, "Private Company Stock Options Under Section 409A," Employee Benefit Plan Review, December 2008

Author, "Specified Employees Under Section 409A," Employee Benefit Plan Review, September 2008

Author, “Why You Need to Care About Section 409A,” D&G Legal Development Alert, May 27, 2008

Author, “Private Company Stock Options Under Section 409A,” D&G Legal Development Alert, May 27, 2008

PRESS

Quoted, Forbes.com, "Execs Face Dec. 31 Deadline On Deferred Pay," by Ashlea Ebeling, December, 15, 2009

Quoted, The National Law Journal, "Executive Pay Deadline Looms," by Peter Page, September 1, 2008

Quoted, BNA Pension & Benefits Daily, “Deferred Compensation: Final Section 409A Rules to Include Expanded Guidance On Stock Rights,” by Mary Hughes, June 9, 2006

Quoted, SHRMFORUM Compensation & Benefits, “Proposed Deferred Compensation Regs Call For Increased Severance Plan Scrutiny,” by Stephen Miller, October 2005

Quoted, Forbes Magazine, “Strings Attached Deferred Compensation Isn’t Gone. But Congress Has Taken All The Fun Out Of It,” by Ashlea Ebeling, December 27, 2004

Quoted, Forbes Magazine, “The Lending Game If You Are A Top Executive, The New Rule Is That You Can’t Borrow Money From Your Company. But Every Rule Has Its Exceptions,” by Ashlea Ebeling, May 10, 2004

PROFESSIONAL MEMBERSHIPS/AFFILIATIONS

American Bar Association, Tax Section
New York State Bar Association, Qualified Plans Subcommittee

BAR ADMISSIONS

Missouri
District of Columbia
New York

EDUCATION

St. Louis University, J.D., 1989
Washington University, A.B., 1986