Aaron S. Cha is an counsel in O’Melveny’s Newport Beach office* and a member of the Tax Practice and Executive Compensation & Employee Benefits Practice. Prior to joining O’Melveny, Aaron worked as an associate at a leading international law firm.
Aaron’s experience includes:
representing clients in connection with all employee benefits and compensation-related aspects of corporate transactions and financing arrangements;
tax rules governing the taxation of compensation plans and arrangements, including rules limiting deductibility of executive compensation under Section 162(m), imposing excise taxes on certain change in control parachute payments under Section 280G, and governing the taxation of (and imposition of excise taxes on) nonqualified deferred compensation arrangements under Section 409A;
securities laws and SEC rules governing compensation plans and arrangements and related disclosure requirements; and
providing ERISA advice to private equity and hedge funds and pension plans with respect to investment of pension plan assets, including VCOC, REOC and other plan assets issues.
New York University, LL.M., Taxation
Loyola Marymount University, J.D.: Recipient, Ahmanson Foundation Academic Scholarship; Member, St. Thomas More Law Honor Society
University of California at San Diego, B.S., Management Science