White & Case LLP - Lawyers - Andrew L. Oringer

Practice Experience

Andrew L. Oringer co-heads the US Executive Compensation and Benefits Practice. Mr. Oringer counsels clients regarding their employee benefit plans and programs, benefits-related tax matters, and fiduciary issues arising in connection with the investment of employee benefit plan assets.

Mr. Oringer works closely with White & Case's Mergers & Acquisitions and Capital Markets/Securities Practices to advise the firm's clients on employee benefits strategies in the context of corporate transactions. He has been involved in the structuring of numerous large investment funds that have been successfully marketed to employee benefits plans in the past several years, and also frequently counsels plan fiduciaries in connection with the making of plan investments. He has been instrumental in designing novel structures to address complex issues. He also advises clients on employee benefits and executive compensation aspects of corporate transactions and initial public offerings in which benefits and compensation issues have played a central part, including transactions involving large leveraged ESOPs. He also represents employers and executives in the negotiation of executive employment and termination agreements.

Mr. Oringer has published numerous articles on such topics as the fiduciary rules under the Pension Protection Act, executive compensation, the tax rules governing nonqualified deferred compensation, the ERISA implications of structuring investment funds, "plan assets," the treatment of employee benefits in bankruptcy and ESOPs. He also lectures regularly on employee benefits and executive compensation issues, and is quoted frequently in various major publications, including The Wall Street Journal, The New York Times, Crain's Pensions & Investments, Newsday, USA Today and The Chicago Sun Times. Mr. Oringer has also authored and co-authored or contributed to a number of significant reports to the Internal Revenue Service submitted by the New York State Bar Association and the American Bar Association.

Prior to joining the firm, Mr. Oringer was a New York-based partner at a major global law firm, and the head of its US compensation and benefits practice.

Bars and Courts
New York State Bar, 1985

Education
JD, Hofstra Law School, with Distinction, Associate Editor of the Law Review, 1984
MBA, Adelphi University, 1984
AB, Duke University, cum laude, 1980

Professional Associations and Memberships
New York State Bar Association, co-chair of the Employee Benefits Committee of the Tax Section; member of the Executive Committee
American Bar Association, Chair of the Fiduciary Responsibility/Plan Investments Sub-Committee of the Employee Benefits Committee of the Section of Taxation
Member of the Advisory Board of the BNA Pension & Benefits Reporter, the leading advance sheet for employee-benefits matters
Member of CCH’s Retirement Planning Advisory Board

Awards and Recognition
Listed in:
Chambers USA: 2005, 2006, 2007, 2008
Practical Law Company's Labour and Employee Benefits Cross-border Handbook: 2007
Euromoney Legal Media's Guide to the World's Leading Labour and Employment Lawyers: 2005, 2007

Leadership in Education
Adjunct Professor, Hofstra University School of Law, 2008
Adjunct Professor, Baruch College, Masters in Tax, 2006 - 2008
Lecturer, ReedLogic Video Leadership Seminars on CD-ROM, "Negotiating and Structuring Executive Employment Agreements with Andrew L. Oringer," 2007

Publications and Speaking Engagements
"The Intricate Wave of Plan Amendments Explained," RIA Pension and Benefits Week, August 4, 2008
"Courts Decide a Select Group of New Top Hat Cases," 11 J. of Ret. Planning 15, May-June 2008
"An Encore ‘Performance’ from the IRS – Severing Deductions under §162(m)," 36 Tax Management Comp. Pl. J. 52, March 7, 2008
"Progress Energy, Enquist – Crucial High-Court Cases," employment
Moderator, Practicing Law Institute, Hot Topic Briefing, Discussion of the Supreme Court's Decision in LaRue, May 2008
Thomson/West Seminar on ERISA for Money Managers, Topics (2) – "Fiduciary Duties" and "Stock-Drop Cases," April 28, 2008
Fortis teleconference on Advantages and Disadvantages of the 83(b) Election for Restricted Stock, March 11, 2008
Strafford teleconference on Section 409A Compliance, 2007, 2008
Moderator, Practicing Law Institute, Hot Topic Briefing, Patentability of Tax/ERISA Ideas, October 2007
Moderator, Practicing Law Institute, Hot Topic Briefing, Section 162(m), April 2008
Seminar on Responsible Property Investing, "Managing Risk through Effective Corporate Governance while Maintaining Fiduciary Duty," February 28, 2008
Carbon Finance World 2007, Workshop on the Legal Aspects of Carbon Finance, "The Role of Fiduciaries in a Changing Climate," September 2007
"Terminating the Six-Month Delay on Severance Payments Under the Deferred Compensation Rules," Tax Notes, July 2007
Moderator, Practicing Law Institute's Hot Topic Briefing on "Hedging ERISA Risks: The Impact of the Pension Protection Act on Hedge Funds," Parts I and II, December 2006, July 2007
Lecturer, Practicing Law Institute's program on "Pension Plan Investments," 2004, 2005, 2006, 2007, 2008
Lecturer, Practicing Law Institute's program on "Understanding ERISA," 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008
Overall Planning Co-Chair and panelist, New York State Bar CLE, "The New World of Deferred Compensation Under Section 409A of the Internal Revenue Code," December 2006
Moderator, Practicing Law Institute, Hot Topic Briefing on "Pension Protection Act of 2006: Sweeping Changes to the ERISA Framework," August 2006
"Reorganizing the ERISA Analysis: Understanding ERISA and the Bankruptcy Code," Journal of Pension Planning & Compliance, Summer 2006 (reprinted in Journal of Deferred Compensation)
Lecturer, IMN Real Estate Opportunity and Private Fund Investing Forum, 2005, 2006
"Has the Supreme Court Said "Yea-Tes"to §414(q)? – Revisiting Top Hat Plans in Light of Yates," Tax Management Compensation Planning Journal, January 7, 2005
"Pensions and Compensation Aspects of the U.S.-U.K. Double Taxation Treaty," Tax Notes, April 2004 (reprinted in Tax Notes International (May 2004))
"New SEC Regs. Simplify Compliance for Sales of Securities to Employees," Journal of Taxation of Employee Benefit, July/August 1999
"DOL Issues Guidance on Investment Education in Participant-Directed Plans," Journal of Taxation of Employee Benefits, January/February 1997
"Job Protection for ERISA Practitioners — The Harris Trust Saga Continues," 73 Tax Notes 1097, 1996
"Department of Labor Releases Letter Regarding Investment in Derivatives by Employee Benefit Plans Subject to ERISA," Derivatives, November/December 1996
"SEC Comprehensively Revises Section 16 'Short-Swing Profits' and Reporting Rules," Journal of Taxation of Employee Benefits, September/October 1996
"The Sun Never Sets on ERISA — ERISA Implications for Foreign Investment Funds," ERISA and Benefits Law Journal, 1996
"DOL Issues 'INHAM' Exemption," Journal of Taxation of Employee Benefits, July/August 1996
"Final Regs. Explain $1 Million Cap on Compensation," Taxation for Lawyers, July/August 1996, Taxation for Accountants, June 1996
Panel moderator, The Institute for International Research, National Employee Benefits Summit '96 on "How to Supplement Your Tax-Qualified Retirement Plans," April 21-24, 1996

Languages
English

Citizenship
United States