Christina M. Cerasale concentrates her practice in the employee benefits area and has experience advising clients as to a variety of benefits issues involving ERISA, employee benefit plans, and executive compensation. With respect to ERISA and plan qualification issues, Christina has represented clients in matters before the Department of Labor and Internal Revenue Service. She has considerable experience with qualified pension and defined contribution plans, 403(b) plans, employee stock ownership plans, governmental plans, and welfare plans. Christina also assists clients with executive compensation matters including drafting and interpreting incentive plans and equity plans, employment agreements, separation agreements, consulting agreements, severance plans, excess benefit plans, and deferred compensation plans; and assisting with 162(m) and 280G issues. Additionally, she advises clients with respect to benefit plan and executive compensation issues that arise in connection with mergers, acquisitions, equity and debt offerings, and lending transactions.