The Repeal of the Section 162(m) Performance-Based Exception - The End of Performance Pay?
Juliano Banuelos chairs Orrick’s Compensation & Benefits Group and focuses on advising public companies and mature private companies on executive compensation and related fiduciary duty and governance matters.
Mr. Banuelos’ representative clients include Ancestry.com, Apollo Education Group, Inc. (the University of Phoenix), Cisco Systems, Inc., Gap, Juniper Networks, Keysight Technologies, Kimpton Hotels, Levi Strauss, Oracle Corporation, Varex Imaging Corporation, Varian Medical Systems and Williams-Sonoma. Juliano is also a leader in providing compensation advice in mergers and acquisitions and regularly serves as special M&A tax counsel to in-house tax and HR departments.
In addition to being a recognized practitioner on IRC Section 409A, Juliano provides advice on the full range of compensation and benefits issues that arise ranging from designing and implementing equity-based, employment, separation, deferred compensation, change in control and similar arrangements to providing advice with respect to the design and legal compliance of qualified retirement plans, nonqualified deferred compensation plans and welfare plans.
Mr. Banuelos also advises companies on all aspects of the securities laws relating to such arrangements.
Chambers and Partners reports that clients remark that Mr. Banuelos is "extremely bright and very creative in being able to think outside the box."