Ertel’s expertise includes the compensation, employee benefits, and Employee Retirement Income Security Act (ERISA) aspects of mergers and acquisitions, employment negotiations, and compensation plan structuring. He also provides guidance on deferred compensation regulations under Sections 409A and 457A of the Internal Revenue Code, “golden parachute” rules under Section 280G, and U.S. Securities and Exchange Commission disclosure requirements related to executive compensation matters.
Ertel emphasized the enduring relevance of executive compensation in his field. “Senior executive and CEO pay is a perennial target of regulators, so we’re busy,” he said. He also noted that a significant part of his practice will involve supporting the firm’s transactional practices with M&A activity. “I think the markets are pretty prime for increased transactional activity in the second half of this year and going into next year,” Ertel said. “There’s a lot of money out there that investors are looking to deploy. Existing investors are looking to monetize their existing investments, and with Paul Hastings’ vast PE expertise, I expect demand for my practice to be quite strong assisting on those transactions.”
