MATTHEW E. JOHNSON is a partner in Sidley’s Chicago office, and is co-chair of the firm’s global Employee Benefits practice area. Mr. Johnson represents and advises clients in all types of employee benefits and executive compensation matters, including:
- the design and administration of qualified and nonqualified retirement plans and welfare benefit plans;
- the design and administration of equity-based and other incentive compensation plans, such as stock option, restricted stock, restricted stock unit, phantom stock and employee stock purchase plans, and the treatment of these plans in corporate acquisitions and dispositions;
- negotiating executive employment and separation agreements;
- designing and administering supplemental pension, deferred compensation and other benefit plans for executives;
- the employee benefit and executive compensation aspects of corporate transactions (mergers, stock and asset purchase transactions, spin-offs);
- the employee benefit and executive compensation aspects of bankruptcy and other restructuring transactions; and
- tax and other regulatory issues relating to employee benefits and executive compensation (e.g., IRC Sections 280G, 162(m) and 409A).
Mr. Johnson regularly lectures and writes on employee benefit and executive compensation matters. He also has been recognized by Legal 500 US in Labor and Employment: Employee Benefits and Executive Compensation and listed in The Best Lawyers in America 2015 in Employee Benefits (ERISA) Law. Mr. Johnson earned a B.B.A. degree in 1986 from the University of Iowa and a Juris Doctor degree, with distinction, in 1989 from the University of Iowa College of Law.
Spin-off of PayPal Holdings, Inc. — Advised eBay Inc. and PayPal Holdings, Inc. on the compensation and employee benefits aspects of the spin-off of PayPal Holdings, Inc. in 2015.
Keurig Green Mountain, Inc. — Advised Keurig Green Mountain, Inc. on the executive compensation and employee benefits aspects of its merger transaction with JAB in 2015/2016.
Duke Energy — Advised Duke Energy on the employee benefits and executive compensation aspects of its merger with Piedmont Natural Gas.