Cynthia A. Moore

Cynthia Moore’s practice focuses on Employee Benefits and Executive Compensation and Taxation. She provides legal advice to a diverse group of employers on the tax and ERISA aspects of welfare benefit plans, including Section 125 plans, COBRA compliance, consumer directed health plans, retiree medical plans, VEBAs and wellness plans. Ms. Moore advises companies and compensation committees on the tax, ERISA, and securities law aspects of executive compensation programs, such as supplemental executive retirement plans, stock option plans, restricted stock plans, and non-qualified deferred compensation plans, including Code Section 409A compliance. She is also counsel to numerous plan sponsors in the design and administration of qualified retirement plans, with an emphasis on 401(k) plans. Ms. Moore is recognized nationally for her expertise on fringe benefit plans, including dependent care assistance programs, educational assistance programs, and Section 132 fringe benefits. With a strong background in corporate matters, she provides counsel to privately and publicly held companies in a variety of industries on the organization of corporations and LLCs, preparation of basic corporate minutes, stock and asset acquisitions and divestitures, and review of proxy statements, including under the SEC's extensive executive compensation disclosure rules.