Valerie Hughes

Valerie Hughes advises employers on a wide range of employee benefits and executive compensation issues, including compliance with the Internal Revenue Code and ERISA.

While representing large and small employers, both for-profit and tax-exempt entities, Valerie has gained experience in the following areas:

• Drafting and amending plan documents and participant communications, for example:
  • Tax-qualified retirement plans, including 401(k) and defined benefit plans;
  • Nonqualified deferred compensation and bonus plans;
  • Stock option, RSU, and other equity compensation plans;
  • Health plans, both for active employees and retirees; and
  • Welfare benefit plans, including cafeteria and severance plans;
• Advising on employee benefits and compensation issues in mergers and acquisitions;
• Preparing and filing applications with the Internal Revenue Service for determination letters, corrections programs, and private letter rulings; and
• Drafting and negotiating employment and separation agreements.