Photo of Leah Singleton

Leah is counsel in the Employee Benefits & Executive Compensation practice group.  She advises a broad range of clients on all aspects of employee benefits and executive compensation plans, including their design, implementation, maintenance, correction and termination, as well as ongoing compliance with applicable laws such as ERISA, the Internal Revenue Code, PBGC, HIPAA, COBRA, GINA and the Affordable Care Act.

Part 1: Introduction

Some economists are now predicting a global economic downturn as soon as 2020, as indicators from bonds, interest rates, currencies, and commodities signal declining growth, including the recent inversion of the yield curve. While there is not a consensus on this point (as George Bernard Shaw once said, “if all economists

The Department of Labor (DOL) has made it no secret that it actively engages in enforcement activities against employee stock ownership plans (ESOPs) with a particular focus on the valuation of the stock of privately held companies that is held or bought by the ESOP.[1] The valuation of the company stock is