W. Michael Gradisekchairs the firm's Employee Benefits and Executive Compensation practice. His practice encompasses all areas of employee benefits and executive compensation.
Mr. Gradisek counsels employers and plans sponsors on a daily basis regarding the requirements imposed by the Internal Revenue Code and ERISA and has advised clients with respect to fiduciary responsibilities, prohibited transactions, and day to day administration of tax-qualified and ERISA-covered plans. His practice involves counseling employers and executives on the design and compliance of nonqualified deferred compensation, severance and other executive agreements with Code section 409A and he routinely advises clients on equity compensation issues. Mr. Gradisek also counsels clients on health and welfare plan issues and assists buyers and sellers with respect to employee benefits and executive compensation in corporate transactions. He represents clients before the Internal Revenue Service, Department of Labor and Pension Benefits Guarantee Corporation.
Admitted to practice in Pennsylvania and the District of Columbia, he is a member of the Taxation Section of the American Bar Association, the Pennsylvania and Philadelphia bar associations and the National Association of Stock Plan Professionals. He is also a member of the ASPA Benefits Council of the Delaware Valley and formerly served on its board of directors, and is a former president/program chair and co-founder of the Philadelphia Chapter of WEB, Inc., a network of benefits professionals.
Mr. Gradisek is a 1994 graduate of Georgetown University Law Center (LL.M., taxation), a 1993 graduate of Ohio Northern University College of Law and a graduate of the College of William and Mary.
•Duane Morris LLP
- Partner, 2002-present
- Associate, 2000-2001
•Pepper Hamilton, LLP, Philadelphia, Pennsylvania
- Associate, 1997-2000
•Montgomery, McCracken, Walker & Rhoads, LLP, Philadelphia, Pennsylvania
- Associate, 1994-1997
•Congressman Rick Santorum, Washington, D.C.
- Ways and Means Associate, 1994
•Ginsburg, Feldman and Bress, Chartered, Washington, D.C.
- Independent Tax Counsel, 1994
•Co-author, IRS Guidance Addresses Federal Tax Impact for Employers in Light of Supreme Court Ruling in U.S. v. Windsor,Duane Morris Alert, September 3, 2013
•Co-author, Employers Take Note: Final HIPAA Rules Mandate New Obligations for Group Health Plans,Duane Morris Alert, February 22, 2013
•Co-author, Year-End Deadline Approaching for Code Section 409A Corrections,Duane Morris Alert, November 30, 2012
•Co-author, IRS Publishes Guidance on Healthcare Reform Changes to Form W-2,Duane Morris Alert, April 1, 2011
•Co-author, Health Care Reform-A Practical Checklist,Society for Human Resource Management Legal Report, September 2010
•Co-author, An Employer Checklist of 401(k) Plan Responsibilities Under ERISA,The Legal Intelligencer, May 26, 2010
•Co-author, One Month After Healthcare-Reform Legislation: Update on the New Regulatory Guidance,Duane Morris Alert, May 11, 2010
•Co-author, Reimbursement Requests for Early Retiree Reinsurance Program May Exceed Funding,Duane Morris Alert, May 10, 2010
•Co-author, Continuing Extension Act Lengthens COBRA Subsidy Period Again,Duane Morris Alert, April 30, 2010
•Co-author, Healthcare Reform: What Is the Impact on Employers?,Duane Morris Alert, March 29, 2010
•Co-author, COBRA Subsidy Extended Once Again,Duane Morris Alert, March 4, 2010
•Co-author, COBRA Premium Subsidy Extended,Duane Morris Alert, December 23, 2009
•Co-author, Midyear Reduction or Suspension of an Employer's 401(k) Contributions - A Practical Guide,Society for Human Resource Management, September 8, 2009
•Co-author, Group Health Plan Sponsors Now Required to Comply with CHIPRA,Duane Morris Alert, May 14, 2009
•Co-author, Stimulus Bill Includes Significant COBRA Changes,Duane Morris Alert, February 20, 2009
•Co-author, Bailout Legislation Contains Key Mental Health Parity and Addiction Equity Act,Duane Morris Alert, October 9, 2008
•Co-author, Section 409A Compliance Deadline Fast Approaching,Duane Morris Alert, September 29, 2008
Selected Speaking Engagements
•Speaker, Developments in Workplace Law and Practice, Duane Morris' Developments in Workplace Law and Practice 2014, Philadelphia, May 8, 2014
•Speaker, Wellness Programs and the Law, Duane Morris-BB&T 2012 Breakfast Briefings, San Diego, January 19, 2012
•Speaker, Duane Morris' Developments in Workplace Law and Practice, San Francisco, May 10, 2011; Atlanta, May 18, 2011
•Speaker, Employee Benefits and Healthcare Reform, Duane Morris' Developments in Workplace Law and Practice 2010, Philadelphia, April 29, 2010
•Speaker, Healthcare Reform: What Is the Impact on Employers? Duane Morris Institute Webinar, April 28, 2010
•HIPAA, ADA, and FMLA, Lorman Seminar, Washington, D.C., February 27, 2004
•HIPAA's Effect on Small Group Health Plans, Audioconference sponsored by the Assisted Living Federation of America, February 25, 2004