Susan J. Daley

Susan J. Daley

Perkins Coie LLP

Recognized since 1995

Chicago, Illinois

Practice Areas

Employee Benefits (ERISA) Law

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Susan Daley is a partner with Perkins Coie and has more than 20 years of experience in the areas of executive compensation, securities and employee benefits. She is currently President of the Chicago Chapter of the National Association of Stock Plan Professionals, Chair of the Federal Securities Law Subcommittee of the Employee Benefits Committee of the American Bar Association Section of Taxation, and a member of the BNA Pension & Benefits Advisory Board. She is a former Chair of the Illinois State Bar Association Employee Benefits Section Council, the Chicago Bar Association Employee Benefits Committee and the Chicago Bar Association Federal Taxation Committee.

Susan is a frequent author and speaker on securities, executive compensation and employee benefits issues. Some of her recent presentation topics include Executive Compensation Issues Arising in these Economic Times; Escaping the Options Back-Dating Scandal Unscathed: How to Make Sure Your Grant Practices are Beyond Question; Let the Sun Shine In - Disclosing Executives Pay; Executive Compensation: First Look at the SEC's New Disclosure Rules!; 409A: A Farewell to Transition; 8-K Reporting Obligations; Proxy Disclosure; 10b-5 Plans; Keeping Profits and Avoiding Embarrassment; Reporting Requirements and Liability Issues Under Section 16 of the Securities Exchange Act of 1934; Annual Meetings, Proxy Statements and Stock Option Plan Fundamentals; Impact of Deferred Compensation Legislation on Severance, Employment Agreements and Compensation Arrangements; Securities Issues with Respect to Executive Compensation; and Expensing Options under FAS 123R and Trends in Equity Compensation.


  • 110 North Wacker Drive, Suite 3400
    Chicago, IL 60606


  • University of Connecticut, BA

Bar Admissions

  • Illinois, Illinois State Bar Association


  • American Bar Association - Member
  • American College of Employee Benefits Counsel - Fellow
  • BNA Pension & Benefits Reporter - Advisory Board Member
  • Chicago Bar Association - Member
  • National Association of Stock Plan Professionals - President

Perkins Coie LLP
Headquarters: Seattle, Washington

263 The Best Lawyers in America® awards

88 Best Lawyers: Ones to Watch in America awards

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Recognized in The Best Lawyers in America® 2022 for work in:

  • Employee Benefits (ERISA) Law


  • Peer Review Rated AV in Martindale-Hubbell
  • Ranked by Chambers USA, as “America’s Leading Business Lawyers," 2007 - 2010
  • Ranked by Chambers USA, as "America's Leading Employment Lawyers," 2011 - present
  • Listed as one of the "Top 50 Women Illinois Super Lawyers," as published by Law & Politics, 2006 - 2012
  • Listed in Illinois Law & Politics, "Super Lawyers"
  • Listed in Chicago Magazine as one of the "Top 100 Illinois Super Lawyers," 2009 - 2012
  • Listed in Who's Who in American Law
  • Listed in Who's Who of Emerging Leaders in America
  • Listed in Who's Who in America

"Susan Daley is simply an outstanding lawyer."

"Susan is one of the best lawyers in the country in her field. She is available 24x7 with very fast responses. She is a pleasure to work with and continuously comes up with great ideas"

- Kevin Keleghan (Formerly, APAC Customer Service), Bannockburn, IL

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