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Michael J. Nassau
Counsel
Employee Benefits Co-Chair

Mr. Nassau is Co-Chair of the Employee Benefits and Executive Compensation Department of Kramer Levin. He is a veteran benefits attorney, advising employers, plan committees and trustees and financial institutions on legal matters involving benefit plans, executive compensation, and investment products and services marketed to plans.  He also works closely with ERISA litigators in the Firm in defending benefit claims, or claims for fiduciary breach, including actions challenging company stock investments in the post-Enron era.  As an attorney active in the benefits field before ERISA, his practice includes many clients who come to the Firm specifically for that work, as well as serving regular Firm clients.  Through chairing or serving on numerous bar groups and committees, he has played a significant role in working with government regulators to develop sensible regulations, including the current procedures for correcting operational defects in qualified plans.  Mr. Nassau has also served as an expert witness on ERISA matters for both private parties and the government and acted as arbitrator or mediator in pension disputes. He is a frequent speaker at continuing education programs, and separately and collaboratively, has authored or delivered more than 100 chapters, articles, outlines and lectures covering employee benefits. Mr. Nassau was selected as one of the nation's top corporate employment law attorneys for 2009 and named to the Top 10 list for ERISA law by Human Resource Executive and Lawdragon.

Education
LL.B., cum laude, Yale Law School, 1960
  • Note and Comment Editor, Yale Law Journal, 1959-1960
  • Order of the Coif
  • Recipient of Jewell Prize and Cardozo Prize
B.A., summa cum laude, Phi Beta Kappa, Yale University, 1956

Clerkships
Judge Charles E. Clark, U.S. Court of Appeals, Second Circuit, 1960 - 1961

Bar Admissions
New York, 1960

Court Admissions
U.S. District Court, Southern District of New York, 1978
U.S. Court of Appeals, Second Circuit, 1965
U.S. Supreme Court, 1965
U.S. Tax Court, 1963

Professional Affiliations
American College of Employee Benefits Counsel, Charter Fellow, 2000
American Bar Association, Section of Taxation, Committee on Employee Benefits, 1993- present
WEB, New York Chapter, Board of Directors, 1990-present ; President, 1993-1994
Internal Revenue Service, Pension Liaison Group, Northeast Key District, 1992-present
The ESOP Association, 1988-present
The Association of the Bar of the City of New York, Committee on Employee Benefits, 1987-1992; Committee on Taxation, Chairman, Sub-Committee on Pension Legislation, 1975-1976; Ad Hoc Committee on the Foundation Provisions of the Tax Reform Act of 1969
Editorial Board, 1989-present, M & A and Corporate Governance Law Reporter
Steering Committee, American Pension Conference, 1981-1983
New York State Bar Association, Co-Chair, Committee on Employee Benefits, Section of Taxation, 1976-1979
Advisory Committee, New York University Institute on Employee Plans and Executive Compensation, 1976-1979

Languages
French