Rebecca Cottrell is an associate in O’Melveny’s Newport Beach office and a member of the Tax Practice and Executive Compensation & Employee Benefits Practice. Rebecca’s experience includes:
drafting and analyzing equity and non-equity based annual and long-term incentive arrangements, non-qualified deferred compensation plans, employment, severance and change in control arrangements;
the tax rules governing the taxation of compensation arrangements, including the tax rules limiting deductibility of executive compensation under Section 162(m), the imposition of excise taxes on certain change in control golden parachute payments under Section 280G, and the taxation of nonqualified deferred compensation plans under Section 409A; and
preparing the compensation and benefits-related portions of securities filings required by the SEC.
Rebecca also regularly assists clients on compensation and benefits issues in the context of mergers and acquisitions, private equity investments, and other corporate transactions. Prior to joining O’Melveny, Rebecca served as an auditor for the Internal Revenue Service in its Small Business and Self-Employed Division.