Sean Stegmaier is a counsel in O'Melveny's Newport Beach office and a member of the Tax Practice. He practices in the employee benefits field, with an emphasis on executive compensation matters.

Sean’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
drafting and analyzing the compensation and benefits-related portions of corporate transaction documents and preparing securities filings required by the SEC.