R. Gregory Bailey concentrates his practice on employee benefit and executive compensation, including the ERISA, federal income tax and federal securities laws implications of such plans. He has experience with the design, implementation, operation and communication of a broad range of benefit and compensation arrangements, including deferred compensation subject to Section 409A, incentive and nonqualified stock options, stock appreciation rights, restricted stock, global equity compensation plans, and qualified pension, profit sharing and 401(k) plans. He works regularly with the employee benefit and executive compensation aspects of corporate mergers and acquisitions. Also, he frequently works with the federal securities registration and disclosure requirements applicable to executive compensation and employee benefits, as well as the exemptions from the short-swing transaction rules for corporate insiders under Rule 16b-3. In addition, he has experience with deferred compensation plans sponsored by tax-exempt organizations and state and local governments.