Thomas McMillen

Thomas (Scott) McMillen is an associate in the Firm’s Chicago office with experience in US and international executive and equity compensation issues. He is a member of the American Bar Association, the Chicago Bar Association, the National Association of Stock Plan Professionals and the Global Equity Organization.

Mr. McMillen advises companies of all sizes in the design and implementation of their retirement and equity compensation plans, including securities law compliance, tax compliance, data privacy, exchange control and labor law issues. He also advises clients on the effects of mergers, reorganizations, spin-offs or other corporate adjustments in relation to their equity programs.

Additionally, he has substantial experience in US domestic compensation issues, with particular focus on Section 409A and Section 457A of the US Internal Revenue Code. He represents some of the largest companies in the pharmaceutical, biotech and medical device industries.

Education:

• Georgetown University Law Center (LL.M.) (2009)
• Loyola University Chicago School of Law (J.D.) (2007)
• Loyola University, Chicago (B.A.) (2004)

Admissions : Illinois~United States (2008)

Professional Associations and Memberships:

• American Bar Association – Section on Taxation
• Chicago Bar Association – Member
• Global Equity Organization – Member
• National Association of Stock Plan Professionals – Member

Representative Legal Matters:

• Advised a global pharmaceutical company with respect to the global separation and spin-off of its research-based pharmaceutical business.
• Analyzed and advised on solutions for compliance with equity award obligations for globally mobile employees in US and non-US jurisdictions.
• Counseled a US multinational on the US and non-US tax issues surrounding secondment of employees to non-US resident jurisdictions.
• Counseled a publicly held corporation on various tax consequences of international deferred compensation plan surrounding issues related to Section 402(b) and Section 409A of the Internal Revenue Code.