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Steve's practice emphasizes executive compensation, employee benefits and estate planning. Steve is also the Founder and former Co-Chair of the firm's Global Benefits & Compensation Practice and the former Chair of the firm's Miami Tax Practice.


  • Executive compensation
  • Employee benefits
  • Estate planning



  • Developing and implementing executive compensation strategies for closely-held, emerging and publicly-held clients, including incentive and non-qualified stock options, restricted stock, stock appreciation rights, phantom stock and other forms of equity compensation, negotiating and documenting executive employment agreements, designing and drafting non-qualified executive retirement and deferred compensation plans and arrangements, including 401(k) wraparound plans, and rabbi trusts and other funding arrangements for those plans, employee stock purchase plans, split dollar life insurance arrangements, and change in control severance (golden-parachute) agreements.
  • Advising clients with respect to Section 409A compliance for arrangements that provide for a deferral of compensation, and amending plan documents and agreements to satisfy the requirements of Section 409A.
  • Advising investment funds with respect to ERISA compliance matters, including the requirements for qualifying as a venture capital operating company or a real estate operating company, or for other exceptions under the "plan asset" rules.
  • Providing advice and services with respect to qualified pension, profit sharing and 401(k) plans (including techniques to satisfy non-discrimination requirements and maximize contributions for highly compensated executives), ESOP transactions, health and welfare plans, cafeteria plans and other employee benefit programs.
  • Providing advice and services to plan fiduciaries with respect to their duties and responsibilities under ERISA, including compliance with Section 404(c) of ERISA and other methods of minimizing risk, and compliance with reporting and disclosure requirements.
  • Advising with respect to various executive compensation and employee benefit plan issues in connection with corporate mergers and acquisitions, including due diligence services, analyzing and helping to minimize tax costs associated with excess parachute payments, and integrating the buyers and sellers benefit programs post-closing.
  • Representing governmental entities and other tax-exempt organizations with respect to their employee benefit programs, including qualified plans, and Section 403(b) and 457 plans, and helping solve the unique problems faced by these organizations in providing deferred compensation for their executives.

Recognition & Leadership

  • Listed, The Best Lawyers in America, Employee Benefits (ERISA) Law, 1995-2022
  • Listed, South Florida Legal Guide, "Top Lawyer," 2005 and 2010-2016
  • Listed, The Legal 500 United States, 2011-2014, 2016, and 2019
  • Listed, Super Lawyers magazine, Florida Super Lawyers, 2007-2010 and 2014-2015
  • Member, Winning Team, "M&A Deal of the Year (Over $1 Billion to $5 Billion)" for Platform Specialty Products Corporation (f/k/a Platform Acquisition Holdings Limited) acquisition of MacDermid, Incorporated and related entities, The M&A Advisor’s 6th Annual International M&A Awards, 2014
  • Listed, Chambers USA Guide, 2004-2012
  • Rated, AV Preeminent® 5.0 out of 5.0

°AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

  • Member, American Bar Association


  • LL.M., Taxation, New York University School of Law, 1977
  • J.D., cum laude, New York University School of Law, 1973
    • Order of the Coif
    • Editor, The Law Review
    • Recipient, Pomeroy Prize
  • B.S., Economics, The Wharton School of the University of Pennsylvania, 1969
  • Florida