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919 Third Avenue
New York, New York 10022
United States of America
P: +1 212.756.2529
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Laurence M. Moss is a partner in the New York office, where he focuses his practice on executive compensation and employee benefits law. Larry counsels companies in connection with the employee benefits aspects of mergers and acquisitions, with an emphasis on leverage buyout transactions. Recent representations in this area include Cerberus Capital Management LP in its acquisitions of Chrysler and GMAC, and J.P. Morgan in its acquisition of Bank One. Larry also regularly advises companies and high net worth individuals on the design, negotiation and implementation of employment and separation arrangements, equity-based compensation plans and non-qualified retirement programs (including deferred compensation arrangements).
After receiving a Bachelor of Science in Business Administration (BSBA) degree in accounting from Bucknell University and a Certified Public Accountancy license, Larry took a position with Sony Corporation of America. He later entered Brooklyn Law School, from which he earned his J.D., and then went on to obtain an LL.M. in Taxation from New York University School of Law. Larry frequently writes on employee benefits issues, including client alerts on pension and executive compensation matters.
Selected Representations
Representation of Cerberus Capital Management, L.P. in connection with its acquisition of Chrysler
Representation of Cerberus Capital Management, L.P. in connection with its acquisition of GMAC
Representation of Cerberus Capital Management, L.P. in connection with its acquisition of a portion of Albertson’s Inc.
Representation of J.P. Morgan in connection with its acquisition of Bank One
Representation of AOL in connection with its merger with Time Warner
Selected Publications
“2008 Dollar Limits for Retirement Plans,” SRZ Client Alert, October 18, 2007 (co-author)
“Other Notable PPA Provisions” SRZ Employment & Employee Benefits Developments,” Fall 2006 (co-author)
“PPA Eases the 25 Percent Plan Asset Rule,” SRZ Employment & Employee Benefits Developments, Fall 2006 (co-author)
“PPA Overhauls Funding Requirements for Defined Benefit Pension Plans,” SRZ Employment & Employee Benefits Developments, Fall 2006 (co-author)
“PPA Validates Cash Balance and Hybrid Plans,” SRZ Employment & Employee Benefits Developments, Fall 2006 (co-author)
“PPA’s Comprehensive Changes for 401(k) Plans,” SRZ Employment & Employee Benefits Developments, Fall 2006 (co-author)
“PPA’s New Rules for Financially Troubled Multiemployer Pension Plans,” SRZ Employment & Employee Benefits Developments, Fall 2006 (co-author)
“Roth Contributions Permitted for 401(k) and 403(b) Plans,” SRZ Employment & Employee Benefits Developments, Fall 2006 (co-author)
“Multiemployer Pension Funds Can Require Participants to Demonstrate Work Performed Was in Covered Employment,” SRZ Employment & Employee Benefits Developments, Summer 2006 (co-author)
“New York Labor Law: Unvested Stock Options Are Not Considered Wages,” SRZ Employment & Employee Benefits Developments, Summer 2006 (co-author)
“Second Circuit Raises Standard for Workers Claiming Disparate Impact Under the ADEA,” SRZ Employment & Employee Benefits Developments, Summer 2006 (co-author)
“Supreme Court Broadens Title VII Retaliation Protections,” SRZ Employment & Employee Benefits Developments, Summer 2006 (co-author)
“Supreme Court Clarifies Subrogation Rights for Health Plans,” SRZ Employment & Employee Benefits Developments, Summer 2006 (co-author)
“Code Section 409A Update,” SRZ Client Alert, October 7, 2005 (co-author)
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Selected Speaking Engagements
“Compensation in the Post-Deferral Era,” McLagan's Winter Hedge Fund Roundtable, Stamford, CT, February 2010
“Compensation in the Post-Deferral Era,” SRZ 19th Annual Private Investment Funds Seminar, New York, January 2010
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Bar Admissions
- New York
- New Jersey (inactive)
Education
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New York University School of Law, LL.M., 1999
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Brooklyn Law School, J.D., 1996
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Bucknell University, B.S.B.A., 1990
Prior Experience
Counsel, Simpson Thacher & Bartlett, LLP
Certified Public Accountant, Sony Corporation of America