Michael Yang is a managing associate in Orrick's Compensation and Benefits Group. He is based in the firm's Silicon Valley office. Michael's practice focuses on the representation of public and private high technology and emerging growth companies in connection with employee benefits and compensation related aspects of corporate transactions, including mergers and acquisitions, reorganizations, spin-offs, venture financings and initial public offerings.
Michael also advises on the design, administration and implementation of executive compensation and equity compensation arrangements, including executive employment agreements, severance arrangements, change in control carve-out plans, stock option plans, employee stock purchase plans and option repricing programs. In addition, he advises on nonqualified deferred compensation arrangements, tax-qualified retirement plans and welfare benefit plans.
Michael’s practice also focuses on counseling clients on the application of Code Sections 409A, 280G and 162(m) and assisting clients with the tax, accounting and securities law issues related to all aspects of compensation arrangements.
Before joining Orrick, Michael was an associate in the Palo Alto office of Wilson, Sonsini, Goodrich & Rosati and prior to attending law school, Michael was a senior accountant/auditor with Ernst & Young as a Certified Public Accountant.